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Primary accounting kaodian
Actual cost method
There are four pricing methods for issuing inventory at actual cost, namely, FIFO method, moving weighted average method, month-end weighted average method and individual pricing method.
The first three valuation methods are mainly introduced.
0 1 FIFO method
First-in, first-out method, as the name implies, the inventory purchased first is issued first. Many students don't quite understand the meaning of "distribution". In fact, it can be understood as sales or consumption. To put it bluntly, the inventory purchased first is sold first or consumed first.
There is a common test center here. In the case of rising prices, the first-in first-out method is used to calculate the inventory cost. Is the profit overestimated or underestimated?
At this time, it can be understood that "rising prices" means high cost, and the original purchased inventory is lower than the market price, that is, "low cost". The final destination is the income statement, which means that the income statement has high profits. Therefore, in the case of rising prices, the first-in-first-out method is used to calculate the inventory cost, which overestimates the profit.
02 moving weighted average method
Moving weighted average method, not to mention other direct formula:
Just looking at the formula is a bit obscure, even puzzling. Now I will help you understand it directly through examples.
At the beginning of February, the balance of high-temperature alloy of Yangfei Company was 1 1 ton, and the unit price was 8000 yuan per ton.
The purchasing situation in February is as follows:
On February 4th, I bought 5 tons at a unit price of 8 100 yuan. On June 6th, 65438,15t, the unit price was 7 800 yuan.
The goods received in February are as follows:
February 1 1, collecting 10 tons; 25 12 tons.
If the moving weighted average method is used to calculate the cost of issuing inventory, what is the month-end cost of superalloy materials?
Unit cost after purchase on February 4th = (11× 8000+5× 8100) ÷ (11+5) = 8031.25 yuan.
(Applying the formula 1, the actual cost of the original inventory at the beginning of the month was1× 8000, the actual cost of the Japanese procurement on February 4th was 5×8 100, the original inventory quantity was 1 1 ton, and the current procurement quantity was 5 tons.
Unit cost after purchase in February16 = (11+5-10) × 8031.25+15× 7 800 ÷ (6+/)
The material balance at the end of the month =11+5-10+15-12 = 9 tons.
(According to the figure 1, we can know that the number 1 1 is sometimes used, so the original inventory quantity should be 1+5-10, and then the above formula can be obtained by applying the formula1. )
Balanced material cost =9×7866.07=70794.63 yuan.
(This formula can be obtained by applying Formula 3. )
Weighted average method at the end of March
The breakthrough to solve the problem lies in the "inventory unit cost", and the problem will be solved as long as it is taken down.
Also through a topic to help you understand.
On March 65, 438+0, Yangfei Company had a balance of 65,438+000 pieces of foam materials, with a unit cost of 30 yuan;
On March 10, 40 pieces of this material were purchased at the unit cost of 32 yuan;
On March 20th, 50 pieces of this material were purchased at the unit cost in 34 yuan.
Eighty copies of this material were sent out this month.
Excuse me, Yang Fei Company used the weighted average method to calculate the transportation cost of this material at the end of the month. How much is the delivery fee?
First, find the breakthrough point: inventory unit cost, and apply the formula:
(100× 30+40× 32+50× 34) ÷ (100+40+50 )× 80 = 2517.6 yuan.
Planned cost method
The planned cost method must first understand the following schematic diagram:
Next, the business will be explained in four parts.
The first part: after outsourcing, it has not been accepted and put into storage.
As shown in the schematic diagram, the actual cost is debited to "material procurement". The specific items are as follows:
Borrow: material procurement (actual cost)
Taxes payable-VAT payable (input tax)
Credit: bank deposits and other accounting subjects.
Part II: Acceptance and warehousing.
As shown in the schematic diagram, the planned cost is included in the debit of "raw materials" and the actual cost is transferred out from the credit of "material procurement". Because there is a difference between the actual cost and the planned cost, the difference between them is accounted for by "material cost difference".
If the actual cost is greater than the planned cost, it is the cost overrun difference, which is debited to the "material cost variance"; If the actual cost is less than the planned cost, it will be credited to "Material Cost Variance" to save the variance.
The specific items are as follows:
Overexpenditure difference:
Borrow: raw materials (planned cost)
Material cost variance (variance)
Loan: Material procurement (actual cost)
Save differences:
Borrow: raw materials (planned cost)
Loan: Material procurement (actual cost)
Material cost variance (variance)
Part III: Production Application
As shown in the schematic diagram, the planned cost accounting is adopted.
The specific items are as follows:
Debit: Production Cost (Planned Cost)
Loan: raw materials (planned cost)
The fourth part: the balance that should be borne by the materials carried forward at the end of the period.
As shown in the schematic diagram, the carried-forward savings difference is the credit included in the "production cost";
The carried-forward overrun difference is the debit included in the "production cost".
The specific items are as follows:
Overexpenditure variance:
Borrow: production cost
Loan: material cost variance
Save differences:
Debit: material cost variance
Credit: production cost
Let's call it a day. See you next time!
Primary accounting examination subjects
Entry requirements for junior accountants
Persons who sign up for the primary qualification examination shall meet the following conditions:
(1) Adhere to principles and have good professional ethics;
(2) Seriously implement the Accounting Law of People's Republic of China (PRC) and the unified accounting system of the state, as well as relevant financial laws, regulations and rules, and there is no serious violation of financial discipline;
(3) perform job responsibilities and love your job;
(4) Having graduated from high school (including high school, technical secondary school, vocational high school and technical school) recognized by the national education department and above.
Registration procedure
(1) From June165438+1October 65438 0 to 30, the registration system of "National Accounting Qualification Evaluation Network" was opened; The payment system in the registration system was extended to 65438+February 5. Each provincial examination management institution independently determines the specific time and frequency of starting registration in the region within the above-mentioned time period, and the deadline for registration is 1 1.30.
(two) before April 10, the provincial examination management institutions announced the starting and ending dates of the online printing admission ticket for the local primary qualification examination.
(3) Organize the primary qualification examination on May 9th.
(four) within two weeks after the end of all the examinations, the results of the primary qualification examination will be published and published in the "National Accounting Qualification Evaluation Network" and the designated media of the local examination management institutions.
What are the exam subjects?
As in previous years, the subjects of the 2008 Junior Accountant Examination are "Fundamentals of Economic Law" and "Primary Accounting Practice".
Specific questions:
The examination questions of Economic Law Basis include: single choice questions, multiple choice questions, judgment questions and indefinite choice questions (case analysis questions).
The examination questions of primary accounting practice include: single choice, multiple choice, judgment and indefinite choice.
Examination time
According to the "Notice" issued by the Ministry of Finance, the primary qualification examination began on May 9, and the specific arrangements will be announced separately.
The examination duration of the course "Fundamentals of Economic Law" is 1.5 hours, and the examination duration of the course "Primary Accounting Practice" is 2 hours. Take two consecutive exams, and the time can't be mixed.
The above is the exam about junior accounting. Although there is still some time to register for the exam, candidates should not be too careless. It's better to prepare well for the exam in advance than cramming for it.
Pre-examination preparation for primary accounting
First, how do candidates prepare for the exam next?
Because the candidates for the primary accounting examination come from people with different identities and occupations, it is inevitable that they will encounter problems such as insufficient preparation time and not knowing where to start studying. In this regard, Bian Xiao has provided different preparation plans for different groups of candidates.
1. Students at school
According to incomplete statistics, 40% of the candidates in the primary examination every year come from students. In fact, the student party is the most dominant group among all people. Because the subjects you apply for correspond to your major and there are professional teachers to help you, there is no problem in terms of time, environment, teachers and teaching materials. As a student at school, the biggest obstacle is being interfered by the outside world, and not paying attention to your own study will affect the effect of preparing for the exam.
Therefore, for students in school, the next key point of preparing for the exam is to make a study plan for themselves and implement it according to the goal, and then do a good job in the primary examination.
2. Office staff
Among the people who sign up for junior candidates, office workers also occupy a certain part. Because office workers spend most of their time at work, the main problem for these people lies in time arrangement.
Bian Xiao's advice is that everyone must arrange their time reasonably and pay attention to the combination of work and rest. On the one hand, they can use their spare time to study in an orderly way, and on the other hand, they can consolidate and deepen their impression of knowledge points by doing problems.
3. Zero-based candidates
For people with zero foundation, compared with others, it is actually the group with the most problems and the most confusion. Because such people have not been exposed to junior accountants, they will have no way to start studying and preparing for exams.
For zero-based candidates, Bian Xiao suggested that before entering the exam, you should know the relevant knowledge of primary accounting in advance, and ask more friends who have already taken the exam, so that they can provide more experience and suggestions for preparing for the exam. At the same time, you can also go to some professional training institutions to sign up for courses and spend as much time as possible to study, so that you can have confidence in winning the primary exam.
4. Senior candidates
Among the applicants, there are also some older candidates with family children. Because of the heavy burden of work and family care, coupled with the decline in learning ability, this undoubtedly brings obstacles to the preparation work.
For such people, it is recommended to sign up for professional training courses. In addition to listening to professional teachers explain knowledge points, we should also do more real questions over the years in the preparation process to improve our understanding and mastery of knowledge points.
Second, what should I pay attention to in the exam?
1. The examination time should be clear.
The primary qualification examination began on May 9th. Among them, the examination duration of "Fundamentals of Economic Law" is 1.5 hours, and the examination duration of "Primary Accounting Practice" is 2 hours. Take two consecutive exams, and the time can't be mixed.
2. Primary accounting examination subjects and questions
The examination subjects include "Fundamentals of Economic Law" and "Primary Accounting Practice".
Those who take the primary qualification examination can only obtain the primary qualification certificate if they pass all the examinations within one examination year.
Specific questions: The reference year "Primary Accounting Practice" and "Basis of Economic Law" are objective questions, which are divided into single choice questions, multiple choice questions, judgment questions and indefinite choice questions.
If the multiple-choice questions are selected correctly, there will be scores; If you choose more than one question, you will get a wrong choice and you will not get a score.
Multiple-choice questions are all correct, and multiple choices, fewer choices, wrong choices, and no choices are scored.
Judgment questions, judgment errors will be deducted, and the overall minimum score of judgment questions is not less than 0.
Indefinite multiple-choice questions, all full marks, choose less to get the corresponding proportional points. If you choose too many questions, you won't score.
3. Report the computer failure in time.
At present, primary accounting exams are basically answered in the form of computer mouse and keyboard in the interface of computer answering system. Although this paperless examination form is relatively novel and simple compared with the traditional paper-and-pencil examination, it will also cause many problems such as computer failure.
Candidates are advised to check whether the computer equipment is used normally before the exam, and give feedback to the person in charge of the examination room in time if there are any problems. If there is something wrong with the computer during the exam, don't panic at this time. You should raise your hand and report to the staff immediately. The staff will give a reasonable solution and extend the examination time according to the processing time.
Candidates are not allowed to leave the examination room without authorization.
Candidates enter the examination room 30 minutes before the primary examination begins. After 30 minutes, candidates who have not signed in electronically will be regarded as absent from the exam, and the exam system will no longer accept the login of this candidate. During the examination, candidates are not allowed to leave the examination room without authorization. If there are special circumstances, it is necessary to obtain the consent of the invigilator, and then accompanied by the designated staff, and enter and leave the examination room with the ID card. It should be noted that the time to leave the examination room temporarily will be included in my examination time.
5. All documents should be ready.
According to the relevant requirements of the National Paperless Examination Rules for Junior Accounting Titles, candidates who take the paperless examination for junior accounting titles should bring their admission tickets and identity documents. Bian Xiao suggested that you prepare a transparent document bag the day before the exam, and then put the relevant exam documents in the bag to avoid losing them.
6. Paper and pens are provided in the examination room
Candidates ask this question in the exam every year. Do you want to bring paper and pens on the day of the exam? Now Bian Xiao will reply to you in a unified way.
In fact, the examination room has specially provided paper and pens for candidates, and candidates do not need to carry them. However, the pen and paper provided by the examination room cannot be taken out of the examination room by the candidates, and will be taken back by the invigilator after the examination.
7. Candidates should set foot on the examination room in advance.
According to the rules of the examination room, candidates are not allowed to enter the examination room to take the exam after 30 minutes. But there will always be an exam every year because of traffic jams. You know, if you miss it, you'll have to wait for the exam next year. So in this respect, candidates must pay attention!
Bian Xiao suggested that everyone plan the route to the examination room before the exam, then go to the examination room to step on the spot in person, and then adjust the time according to the time to arrive at the examination room and the risk of traffic jam to avoid being late for the exam.
Although the registration for the 2020 primary accounting exam has just ended, there is still a period of time before the exam, but candidates should not be too relaxed. "Know yourself and know yourself, and you will win every battle." Only by clearly understanding the exam-related matters and preparing for the exam, the primary exam will naturally pass easily and smoothly.
Primary accounting voucher collection
When can I get the junior accountant certificate?
It's hard to say when Bian Xiao will get the certificate. Candidates should know that the certificate collection in different regions of the country is not uniform, and some regions will not receive the certificate until next year. This is because the primary qualification certificate is issued by the Ministry of Personnel and the Ministry of Finance, and is issued by local finance bureaus, so it is early and late to get the certificate. Fast results can be processed within 2-3 months after the query, and slow results can be postponed to May-June of the following year. In addition, there are two ways to collect the certificate of junior accountant, one is on-site collection, and the other is by mail. Please refer to the local notice for the specific collection method. Therefore, I hope that candidates will be psychologically prepared.
Where can I get the certificate of junior accountant?
The certificate of passing the junior accountant examination is generally collected at the local finance bureau, and some places will collect it at the place designated by the finance bureau. The specific address needs to be consulted with the local finance or personnel department.
Can I entrust others to collect the certificate of junior accountant?
According to the licensing notice of 20 17, some areas support others to license. If it cannot be collected on site for some reason, the agent shall bring the following materials to the accounting department of the local finance bureau or the place designated by the agent to collect them:
1. Candidate ID card (original and photocopy) and agent ID card (original and photocopy)
2. A power of attorney signed by the candidate.
3. Other designated materials
In addition, areas that do not support replacement will also carry out replacement work on a regular basis. Candidates who fail to submit materials and receive certificates within the specified time due to personal reasons should pay close attention to the certificate replacement notice issued by official website and Finance Bureau, or directly contact the accounting management institution of the local Finance Bureau for replacement.
Will the difference between the current work unit and the registration form affect the certification of junior accountants?
It doesn't matter. It can be different. The seal of the company only proves that you are working, and it has nothing to do with whether it is the same company or not!
Generally speaking, the registration conditions for junior accountants only require the candidates' academic qualifications, and there are not many regulations on the working years. Therefore, you don't have to worry too much about the problems at work.
What is the function of the certificate of junior accountant?
Employment: It is recommended to apply for practical work without accounting experience. After studying, you can find a certified and capable accounting job, and you are more likely to get started directly through interviews.
Textual research: As an accountant, it is inevitable to get more certificates, such as intermediate accounting title, senior accounting title, and note meeting, if you want to get a promotion and salary increase and have better development.
The above is the corresponding content about the certificate of junior accountant. I hope to help all my friends. After all, the certificate of junior accountant is hard earned by everyone. If it is affected by some small problems, it will be in trouble.