Knowledge Of Financial Laws And Regulations: Opening Registration

Accounting practitioners, "financial laws and regulations and accounting professional ethics" knowledge points, hope that candidates can pass the accounting qualification examination in 2016 smoothly, as soon as possible dream come true!

1. objects

In addition to the state organs, individuals and mobile rural small peddlers with no fixed production or business premises.

Tax registration shall be conducted in accordance with the relevant provisions.

2. location

General situation: location of production and operation;

Disputes: by their common superiors.

Designated jurisdiction.

3. time

Since...

For 30 days.

For example, the business license shall be 30 days from the date of obtaining the business license.

Taxpayers engaged in production or operation shall go out of business and have accumulated more than 180 days in 12 consecutive months from the date of their actual operation or provision of labor in the same county (municipality). They shall apply for tax registration within 30 days from the date of expiry.

4. proof

(1) business license or other approved practice documents;

(2) relevant contracts, articles of association and agreements;

(3) unified code certificate of organization;

(4) the resident identity card, passport or other legal document of the legal representative or person in charge or the owner;

(5) others.

5. use

open

Apply for tax reduction, tax exemption, tax rebate; apply for extension of declaration, deferred payment of taxes; purchase and purchase invoices; apply for the issuance of tax management certificates for outgoing business activities; handle business closures, suspend business; and other related tax matters.

The above is an introduction to the knowledge points of the accounting regulations for the accounting qualification examination, and I hope you can pass the examination smoothly by understanding all kinds of knowledge points.

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I. method for determining the quantity of inventories

There are two ways to determine the physical quantity of inventories: one is the physical inventory system, the other is the perpetual inventory system.

Initial inventory + current inventory increase = end inventory + current inventory reduction

(1) physical inventory system

Current inventory reduction = initial inventory + current inventory increase - end inventory

(two) perpetual inventory system

Ending inventory = initial inventory + current inventory increase - current stock reduction

In order to check the inventory record, the perpetual inventory system also requires physical inventory of inventory.

Stocktaking can be regular or irregular.

Two. Account handling of inventory inspection

The inventory of enterprises should be regularly stockpaged. If the results of the inventory are not consistent with the book records, the reasons should be identified before the end of the term. According to the management authority of the enterprise, after the approval of the shareholders' meeting or board of directors or the manager (director) meeting or similar institution, the inventory will be processed before the end of the closing period.

Inventories with inventory or inventory losses, if not approved before the end of the closing period, should be processed in accordance with the above provisions when making financial reports to the outside world, and should be specified in the notes to the financial statements. If the amount of subsequent approved processing is not consistent with the amount processed, the number of related items at the beginning of the financial statements should be adjusted according to their differences.

In order to calculate the value of inventory inventory, inventory loss and damage caused by inventory in the inventory, enterprises should set up the accounts of "loss of property to be treated - the damaged assets to be handled".

The debit balance before the account reflects the net loss of all kinds of property that the enterprise has not yet dealt with; the balance before the treatment reflects the net surplus of various assets that the enterprise has not yet dealt with.

After the end of the course, there should be no balance in the subject.

I. concept of fixed assets

Fixed assets refer to tangible assets with the following characteristics:

1. held for the production of goods, services, rental or operation and management.

2. the useful life is more than one accounting year.

Two. Confirmation of fixed assets

Fixed assets can be recognized at the same time satisfying the following two conditions:

1. the economic benefits contained in the fixed assets may flow into the enterprise.

2. the cost of the fixed assets can be measured reliably.

Concern:

(1) assets such as environmental protection equipment and safety equipment should also be recognized as fixed assets.

(2) if each component of a fixed asset has different life expectancy or provides economic benefits to enterprises in different ways, so that different depreciation rates or depreciation methods can be applied, it should be recognized as fixed assets separately.

Three. Measurement of fixed assets

The measurement of fixed assets is divided into initial measurement and subsequent measurement.

Fixed assets should be initially measured in accordance with the cost, and the fixed assets cost that has been accounted for is also called the original value of fixed assets.

1. cost accounting of outsourced fixed assets

Including the purchase price, the relevant taxes and charges, the pportation expenses, loading and unloading fees, installation fees and professional service fees that may be attributable to the assets before the fixed assets reach a predetermined usage state.

Concern:

To purchase a number of fixed assets without a separate bid, the total cost shall be allocated according to the fair value ratio of various fixed assets, and the cost of each fixed asset shall be determined separately.

Concern: installment purchase of fixed assets:

If the purchase price of a fixed asset exceeds the normal credit terms, such as the payment of deferred payment (such as installment purchase of fixed assets), and in essence, it has the nature of financing, the current value of the purchase price of the purchased fixed assets shall be debited according to the "fixed assets" subject or "in construction" subject, and the term "long-term payable" shall be credited according to the amount payable, and the "unrecognized financing charge" subject shall be debited according to its difference.

Borrowing: fixed assets (or in construction projects) (the present value of purchase price)

Unconfirmed financing charges

Loan: long term payable (total purchase price)

Amortization of unrecognized financing cost per period = initial balance of principal payable * real interest rate

(balance at the beginning of the long term - the initial unrecognized financing cost balance) * real interest rate.

Concern: abandonment charges

Abandonment expenses refers to expenses such as the abandonment of nuclear power plant facilities and the restoration of environmental obligations under the obligations of environmental protection and ecological restoration undertaken by enterprises in accordance with national laws and administrative regulations and international conventions.