1. What basic rules must rural credit cooperatives adhere to in accounting?

A: Accountants must adhere to the principle that two people come to the counter and both money and accounts should be managed; The voucher is legal and delivered in time; Account account, correct use; The accounts at that time were folded; Cash receipts should be collected first and then accounted for; Cash payment, accounting first and then payment; The transfer business is to borrow first and then lend; Other bank (agent) bills have been received and arrived; There are well-documented accounts, and the accounts are consistent; Accounting vouchers, replacement audit; Audit the accounts on the same day and check the total score; Internal and external accounts, check regularly; Seals, pledges and vouchers shall be used respectively; Strictly manage important documents; Accounting files, intact; Sixteen basic rules such as personnel change and clear handover.

2. What are the contents of regular reconciliation of rural credit cooperatives?

Answer: (1) If the accounts recorded on the D account page are used, the total amount of each account that has not been written off should be added in ten days, which is consistent with the general ledger balance of each account.

(2) All subsidiary ledger (card) balances must be checked once a month, which is consistent with the general ledger balance of each subject.

(3) IOUs must be checked with the subsidiary ledger of this course every month.

(4) The accumulated interest on the amount table should be relatively consistent with the accumulated interest in the general ledger of the account in ten days, months and interest settlement periods.

5] all kinds of card accounts are checked with the general ledger or related register of each subject account every month.

[6] All kinds of valuable documents, important blank vouchers, etc. It should be checked once a month.

3. What are the obligations of the borrower stipulated in the General Rules for Loans?

Answer: (1) The lender shall truthfully provide the information required by the lender (except those that cannot be provided according to law), and truthfully provide all the account banks, account numbers and deposit and loan balances to the lender, and the lender shall cooperate with the investigation, review and inspection.

(2) Accept the lender's supervision over the use of its credit funds and related production, operation and financial activities;

(3) The loan shall be used for the purposes agreed in the loan contract;

(4) Pay off the loan principal and interest in time according to the loan contract;

5. If all or part of the debt is transferred to a third party, the consent of the lender shall be obtained;

[6] When the creditor's rights of the lender are endangered, the lender shall be informed in time and preservation measures shall be taken.

4. What information do depositors need to provide to credit cooperatives when opening basic deposit account?

Answer: (1) An enterprise as a legal person shall issue the original business license of the enterprise as a legal person;

(2) The original business license issued by a non-enterprise legal person;

(three) the organs and institutions that implement budget management shall issue the approval or registration certificate of the personnel department of the government or the department of the establishment Committee and the financial department that agrees to open an account; Non-budget management institutions shall issue the approval or registration certificate of the government personnel department or the establishment Committee.

(4) Units above the regimental level of the army and the armed police, as well as branches (detachments) that are decentralized on duty, shall be issued with account opening certificates by the financial departments of units above the regimental level of the army and the armed police corps.

5] Social organizations shall issue the Registration Certificate of Social Organizations, and religious organizations shall also issue the approval or certificate from the religious affairs management department.

[6] Private non-enterprise organizations shall issue private non-enterprise registration certificates.

(seven) the permanent establishment in the field shall issue the approval of the local government department.

(8) Foreign institutions in China shall issue the approval or certificate of the relevant competent department of the state; The representative offices and offices of foreign-capital enterprises in China shall hold the registration certificates issued by the state registration authorities.

(9) Individual industrial and commercial households shall issue the original business license of individual industrial and commercial households.

⑽ The residents' committee, villagers' committee and community committee shall issue the approval or certificate of their competent departments.

⑾ The independent accounting subsidiary shall issue the certification documents designated by its competent department, account opening registration certificate and basic account approval.

⑿ Other organizations shall issue the approval or certificate from the competent government department.

5. What are the main items in which the account opening unit uses cash?

Answer: (1) Wages and allowances for employees;

(2) Personal remuneration;

(3) bonuses awarded to individuals in science and technology, culture and art, sports, etc. according to state regulations;

(four) various labor insurance, welfare and other personal expenses stipulated by the state;

5] The price of purchasing agricultural and sideline products and other materials from individuals;

[6] Travel expenses that business travelers must carry with them;

(7) Sporadic expenditures below the settlement starting point;

Other expenses determined by the People's Bank of China to be paid in cash.

6. What is an important blank voucher? What are the rules for the collection and storage of important blank vouchers?

Answer: Important blank vouchers refer to blank vouchers filled in by credit cooperatives or units, which have the effect of withdrawing money after being signed, such as checks, bills of exchange, certificates of deposit, passbooks, loan recovery vouchers, customs declarations, etc. , is an important written basis for the credit cooperatives to handle the payment.

When collecting important blank vouchers, you should fill in the requisition form and register the important blank vouchers such as quantity and start-stop number item by item in the requisition register. When the counter is used, it should be sold one by one. When an important blank voucher is invalid, it should be stamped with the stamp of "invalid" as an attachment to the summons of related subjects on that day. The number of invalid vouchers shall be indicated in the relevant register for future reference.

When keeping important blank vouchers, it is necessary to set up a special warehouse for vouchers, implement double management, separate accounts from objects, and take necessary measures such as fire prevention, theft prevention, insect prevention and rodent control to ensure the safety of vouchers and reliable facilities. It is forbidden to use blank vouchers for other purposes; It is an important blank voucher issued by credit cooperatives, and it is strictly prohibited to be issued by customers; It is not allowed to seal important blank vouchers in advance for future use.

7. What is computerized accounting of credit cooperatives? What work of computer bookkeeping by credit cooperatives must be approved by the accounting supervisor (person in charge) in writing before it can be handled?

Answer: Computerized accounting of credit cooperatives means that credit cooperatives use electronic computers instead of manual accounting services, including corporate business, electronic remittance, savings business and online deposit and withdrawal.

All requests for inputting computer expense account, offsetting account, deleting account, adjusting interest accumulation, adjusting interest rate, starting interest calculation, modifying customer password, canceling loss reporting, freezing and unfreezing shall be handled according to the written notice approved by the accounting supervisor (savings business shall input expense account according to authority with legal savings voucher).

8. What are the three types of computer operators? What are their respective operating rights?

Answer: Computer operators are generally divided into: system administrators, general operators and auditors.

The authority of the system administrator is to control and operate the operating system, and has the right to check the operation and status of each business cabinet group or teller terminal, but it is not allowed to handle specific business or load programs and data irrelevant to the business of the institution.

The authority of the chief operator is: responsible for entering accounting data and making accounting inquiries within the specified business scope.

The auditor's authority is: to review the operation business and make inquiries, and be responsible for checking the accounts of the cabinet group.

9. What property can be mortgaged according to the guarantee law? In which departments are mortgage registration handled respectively?

Answer: (1) Houses and other fixed objects on the ground owned by the mortgagor;

(2) Machines, vehicles and other property owned by the mortgagor;

(three) the right to use state-owned land, houses and other fixed objects on the ground that the mortgagor has the right to dispose of according to law;

(4) State-owned machinery, vehicles and other property that the mortgagor has the right to dispose of according to law;

5] The land use right of barren hills, gullies, hills and beaches contracted by the mortgagor according to law and mortgaged with the consent of the employer;

(six) other property that can be mortgaged according to law;

Mortgage registration shall be handled in the following departments respectively:

(1) If there is no mortgage of the land use right of the fixed things on the ground, the land management department that issued the land use right certificate;

(2) Departments designated by local people's governments at or above the county level where buildings such as urban real estate or factory buildings of township (town) villages are mortgaged;

(three) the competent forestry authorities at or above the county level who mortgaged the forest;

(4) Where an aircraft, ship or vehicle is mortgaged, it shall be the registration department of the means of transport.

5] Where the equipment and other movable property of the enterprise are mortgaged, it shall be the administrative department for industry and commerce where the property is located.

10, the credit cooperatives implement the database checking system. What is the task of checking the database?

Answer: (1) Check whether the cash, gold and silver on hand are consistent with the actual accounts, whether there are white bars arriving in the warehouse and misappropriating the funds in the warehouse, and whether there are mildew accidents such as moth and mouse bites;

(two) the use and management of locks and keys in warehouses and safes, and whether the locks are damaged or replaced without authorization;

(3) Whether all safety measures (including security organization) are implemented, and whether the double warehouse management and double warehouse keeping are adhered to;

(4) Whether the safety equipment of warehouses, safes and warehouses is complete and meets the safety conditions.

1 1. How to evaluate credit users? How to verify the grade? What is the credit limit for each level?

A: The evaluation conditions of "trusted users" are:

(1) Farmers, herdsmen and self-employed households who live in this area, have agricultural registered permanent residence, are mainly engaged in rural land farming or other production and business activities related to rural economic development, and have full capacity for civil conduct.

⑵ Strong credit concept, good credit standing and the ability to repay the principal and interest on schedule. The original loan due and loan interest payable have been paid off, and the repayment plan approved by the lender has been made for the outstanding loan.

(three) the family members have the ability to produce or operate the labor force;

(4) The family has good economic conditions, repayment ability, certain deposits in rural credit cooperatives and legal and reliable economic income.

According to the score, the credit status of farmers is divided into four grades: Grade I, Grade II, Grade III and Grade IV, and different credit lines are approved for different grades, namely:

(1) 100 or above is a first-class credit user, and the credit line is 10000 yuan.

(2) Those with a score of 8 1- 100 are classified as secondary credit users with a credit line of 8,000 yuan.

(3)7 1-80 is divided into three credit users with a credit line of 5,000 yuan.

(4) Users with 60-70 points are divided into four-level credit users with a credit line of 3,000 yuan.

12. What are the responsibilities of the farmer liaison?

Answer: (1) Farmers' liaison officers have the right to supervise and make suggestions, and have the right to supervise the work of credit cooperative employees and the investment and amount of credit funds.

(2) Have the right to supervise and suggest the credit rating of credit cooperatives and issue loans to small farmers, and can recommend outstanding customers for loans in credit cooperatives.

(3) Assist credit cooperatives to organize deposits, issue loan maturity notices, loans overdue collection notes and other documents, and actively collect and collect loan principal and interest.

(4) Responsible for communicating with farmers and herdsmen, actively promoting credit projects and credit policies of credit cooperatives, and promoting credit cooperatives' business.

5] Pay attention to the use of credit funds, family businesses and changes in assets. Timely feedback all kinds of information about borrowers and rural economy to credit cooperatives.

[6] Accept the necessary business knowledge training of credit cooperatives.

Question and answer (each question 10 points ***40 points)

1. What are the regulations on the management of accounting files?

Answer: (1) Accounting files should be managed by a designated person and handed over by management personnel.

(2) set up a special accounting file storage office (cabinet) and set up an accounting file storage register. Strictly implement the security and confidentiality system, ensure proper storage, orderly storage and convenient search, and effectively prevent fire, moth, rat bite, mildew and so on. , and ensure its integrity.

(3) In principle, the accounting files of credit cooperatives outlets should be copied in the following year and sent to the jurisdiction for centralized custody, and can be accessed from the jurisdiction when used.

(4) Magnetic media files are copied once a year, with double backups, and anti-magnetic, fire-proof, moisture-proof and dust-proof work should be done well. The storage period shall be handled in accordance with the above provisions, and the magnetic media documents shall be printed in written form for binding and preservation.

5] Accounting files are not allowed to be checked out to prevent loss and disclosure.

[6] Establish an accounting file adjustment (check) reading register, and make detailed records according to regulations, which shall be signed by the accounting supervisor and the handling personnel for future reference. Internal access to accounting files should be based on the application issued by readers and approved by the accounting supervisor. Files that have been read shall not be altered, circled or dismantled, and must be returned in time after use; Public prosecutors, prosecutors, lawyers, companies and relevant units must hold an official letter from the competent department at or above the county level before handling cases or consulting accounting files for special needs. When consulting, the credit cooperative should be accompanied by a special person and consult on behalf of the agency. Accounting files shall not be handed over to inspectors, who may copy, copy or take photos of the evidence and relevant materials needed for handling the case, but shall not borrow the original.

(7) The application and official letter for adjusting (checking) accounting files shall be signed by the person in charge and the accounting supervisor, and kept in a special folder for future reference.

2. What are the responsibilities and authorities of accounting?

A: The responsibilities of accountants are:

(1) Abide by national laws and implement implementation of accounting regulations and this system;

(2) Carefully organize accounting according to this system and strive to complete their own work;

⑶ Follow the principle of economic accounting, strengthen financial management, strive to increase revenue and reduce expenditure, and improve economic benefits;

(four) pay attention to professional ethics, perform job responsibilities, civilized service, justice and law-abiding, honest and clean;

The functions and powers of accounting are:

(1) Have the right to require the accounting department of the account opening unit and other business departments of this institution to seriously implement financial discipline and relevant rules and regulations and measures. If there is any violation, the accountant has the right to stop and correct it. Stop and correct invalid, you can put forward written opinions to the unit leaders for processing. For illegal business matters, unit leaders insist on handling them, and accounting can also implement them, but at the same time, they should report to their superiors.

2 found in violation of national policies, financial discipline, fraud and other illegal acts, accounting personnel have the right to refuse to implement, and report to the competent authorities or superior management departments.

(3) Accounting personnel shall keep the business secrets of their own institutions, and shall not provide or disclose all accounting information to the outside world without authorization, except as provided by law and with the consent of the director of their own institutions.

(4) Have the right to participate in the management decision-making and management of this cooperative.

3. How to master the credit authority of rural credit cooperatives?

Answer: (1) The credit limit of credit user loans is based on the credit rating of farmers, that is, over 20,000 yuan, level I 10000 yuan, level II 8,000 yuan, level III 5,000 yuan and level IV 3,000 yuan.

(2) A loan with a credit line exceeding the credit line of the credit user shall not exceed the credit line of the credit user, and shall not handle the mortgage loan secured by the depositors of the credit cooperative without authorization. Loans of less than 20,000 yuan (including 20,000 yuan) shall be investigated by loan officers, and the loans shall be approved only after all members of the loan approval team of the credit cooperatives agree unanimously, but detailed loan approval records shall be made for the credit cooperatives to check. Once violations of rules and regulations are found, the loan approval team will be disqualified from handling mortgage-guaranteed loans. At the same time, in order to prevent repeated loans from several outlets in the county, regardless of the loan amount of outlets in the county, loans or loans exceeding the credit line of credit users will be cancelled.

(3) loans exceeding 20,000-50,000 yuan shall be reported to the county association for examination and approval in writing after investigation by loan officers, and then reported to the county association management unit for examination and approval.

(4) For loans of more than 50,000 yuan and less than 500,000 yuan, the credit personnel shall first report the investigation and feasibility analysis to the county association in written form, and the credit unit shall convene the members of the loan approval team of the county association to conduct pre-loan investigation together with the credit personnel, and report to the association for approval before issuing.

Loans of more than 55,000 yuan shall be handled in written form or after being approved by the branch leaders, according to the above procedures.

(6) For certificates of deposit and stock pledge loans, if the loan principal and interest are less than or equal to the deposit principal and interest, regardless of the loan amount, the loan personnel can directly handle the loan, and the designated accountant will register the pledge to verify the pledge and ensure the safety of the loan.

(7) Loans to national civil servants should be obtained by deducting wages every month and multiplying the total amount for 24 months. For loans with a deduction limit of no more than 2 years, credit officers can directly handle them, appoint accountants to conduct factor audits, and do a good job in deduction and quarterly interest settlement.

Being internal employee loans, monthly withholding of total wages multiplied by 36 months to master, where no more than 3 years of withholding loans, credit personnel to handle, with the consent of the credit unit, can be issued, appointed accounting personnel to do a good job of withholding, quarterly interest settlement.

4. What is the basis for identifying non-performing loans?

Answer: (1) Loans that borrowers and guarantors fail to pay off after being declared bankrupt according to law;

(2) According to the provisions of General Principles of Civil Law of People's Republic of China (PRC) and General Principles of Civil Law of People's Republic of China (PRC), loans that cannot be paid off after the lender dies or is declared missing or dead;

(3) Part or all of the loan that the borrower has suffered huge losses due to major natural disasters or accidents, or the loan that cannot be paid off after insurance settlement;

(4) The lender disposes of the collateral according to law, and the price of the pledged property is insufficient to offset the mortgage or pledged loan;

(5) If the principal of the loan is overdue for two years, the lender applies to the court for litigation, and the loan cannot be recovered after the court's judgment, or it does not meet the conditions stipulated in the appeal, and the borrower or guarantor is actually bankrupt, cancelled or dissolved for more than three years after repayment, and still cannot repay the loan, and there are no other debtors, the loan that cannot be recovered is confirmed;

(6) Other loans approved for write-off by State Taxation Administration of The People's Republic of China. ,

Recently updated Fujian Nan 'an Rural Cooperative Bank 20 1 1 campus recruitment.

20 1 1 Beijing rural commercial bank campus recruitment spring recruit.

20 1 1 the whole process of computer professional examination of Shandong rural credit cooperatives.

20 10 my experience in joining Chongqing rural commercial bank

Tongling Tongdu Rural Cooperative Bank Recruitment Announcement

20 1 1 Zijin Rural Commercial Bank Co., Ltd. Recruitment Information.

Jieyang rural commercial bank's real questions over the years

In-depth analysis of recruitment examination in rural commercial banks

20 1 1 Shaanxi rural credit cooperatives recruit computer workers on campus.

Analysis of 20 1 1 Examination Contents of Shanxi Rural Credit Cooperatives

20 1 1 Yunnan rural credit cooperatives recruitment examination content and real questions

20 1 1 Yunnan Rural Credit Cooperatives Recruitment Contract Staff Announcement

20 1 1 Staff Recruitment Guide of Shanxi Rural Credit Cooperatives

Shanxi Rural Credit Cooperative 20 1 1 Annual Staff Recruitment Examination Registration

20 1 1 Beijing rural commercial bank spring campus recruitment-supplementary recruitment

Review materials of popular rankings of employees in rural credit cooperatives.

Rural Credit Cooperatives Examination Database (Highlights of Provinces)

Collection of inspection data of credit cooperatives (1)

Detailed explanation of examination contents and questions of rural credit cooperatives in Anhui Province.

20 10 Recruitment Examination for Rural Credit Cooperatives in Cities and Counties of Jiangsu Province

Comprehensive examination questions of rural credit cooperatives

20 10 Anhui Rural Credit Cooperative Examination Registration Time

20 10 Jiangsu rural credit cooperatives examination paper

Some views on financial assessment of rural credit cooperatives in Jiangsu Province

Analysis of 20 1 1 Examination Contents of Shanxi Rural Credit Cooperatives

Collection of Inspection Data of Credit Cooperatives (3)

The credit union exam is actually not very difficult.

Collection of Inspection Data of Credit Cooperatives (2)

The essence of financial knowledge points (useful in exams)

20 1 1 Jiangsu rural credit cooperatives staff recruitment examination online newspaper