(1) accounting theory and practice;

(2) Financial accounting laws and regulations;

(3) Accounting professional ethics;

(4) knowledge of computerized accounting;

(5) Other relevant knowledge;

(6) Other relevant laws and regulations.

The forms of continuing education for accountants can be divided into training and self-study.

(1) Training forms include:

1, training organized by the accounting management organization of the finance department;

2. The training organized by the training unit entrusted by the accounting management institution of the financial department;

3. Business training organized by provincial authorities;

4. Accepting accounting education recognized by the state in ordinary colleges or adult colleges;

5. Other forms of training recognized by the accounting management institution of the financial department.

(2) The forms of self-study include:

1, business study and on-the-job training organized by departments or units themselves;

2. Undertake accounting professional topics and obtain research results;

3, to participate in the superior accounting professional and technical qualification examination;

4. Other forms of self-study recognized by the accounting management institution of the financial department.

According to the provisions of China's "Negotiable Instruments Law", a negotiable instrument actor can declare that it is flawed and claim that the negotiable instrument act is invalid under the following circumstances: by means of fraud or coercion or taking advantage of the danger of others, the negotiable instrument act is carried out against the true meaning. Paragraph 2 of Article 21 of the Negotiable Instruments Law stipulates: "A bill of exchange without consideration shall not be issued to deceive banks or other parties to the bill." Non-bona fide bills are also invalid.