Qinghai junior accountant registration conditions
The personnel who sign up for the qualification examination of Qinghai junior accountant shall meet the following conditions:
1. Abide by the Accounting Law of People's Republic of China (PRC), the unified national accounting system and other laws and regulations.
2. Have good professional ethics and no serious violation of financial discipline.
3. Love accounting work and have corresponding accounting professional knowledge and business skills.
4 with high school (including high school, technical secondary school, vocational high school, technical school) graduation and above.
Technical school education refers to the technical school education recognized by the administrative department of human resources and social security of the State Council, and other education or degree refers to the education or degree recognized by the administrative department of education of the State Council.
Qinghai Junior Accountant Examination Time
Qinghai Junior Accountant Examination was conducted from May 13 to May 17, 2023, with a total of 10 batches. The examination duration of the subject of "Primary Accounting Practice" is 105 minutes, and the examination duration of the subject of "Basis of Economic Law" is 75 minutes. Take two consecutive exams, and the time can't be mixed. Those who take the primary qualification examination must pass all the examinations within 1 examination year before they can obtain the primary qualification certificate.
Subject and Content of Primary Accountant Examination in Qinghai Province
The primary accountant examination in Qinghai has two subjects: primary accounting practice and the foundation of economic law. "Elementary Accounting Practice" requires candidates to be familiar with and master the measurement attributes and application principles of accounting elements, the classification of original vouchers and bookkeeping vouchers, the accounting of long-term deferred expenses and the requirements of product cost accounting. "Fundamentals of Economic Law" examines candidates' mastery of basic accounting laws and regulations. Candidates should focus on the following contents: the scope of VAT taxation and the calculation of VAT payable; The scope of consumption tax and the calculation of tax payable; Calculation of tax basis and tax payable for urban maintenance and construction tax, vehicle purchase tax and customs duty.