This level mainly uses the basic functions of EXCEL, such as data entry, formula filling, conditional format, query replacement, valid data, automatic data filtering, classified summary, consolidated calculation and simple functions of pivot tables and charts. The functions involved are generally limited to common functions around 10, and array formulas are rarely involved.
It is generally understood that the application of EXCEL in financial accounting is actually the use of EXCEL in daily accounting, the main purpose of which is to help accountants improve their work efficiency. Everyone should have some experience. Some financial personnel need a week to draw, and some financial personnel only need three hours. This is the difference in efficiency.
What role does ERP play in accounting work? Summarize it in a few words first, and then give a few examples in turn:
One, high speed two. Accuracy three. Specification four. decision-making
1. If there is no ERP software, are you bored that the accountant does voucher entry, transfer, final closing and manual reconciliation every day?
There is ERP enterprise financial software: accounting only does voucher entry, transfer and settlement automatically every day, which is more than 4 times faster than manual work.
Summary: 1 With the ERP financial software, the accounting speed has been improved.
2. If there is no EPR software: people are not gods, but people will make mistakes, such as reconciliation errors, handwritten copying errors, and many miscalculations will affect the whole body. Are you bored?
There is ERP enterprise financial software: computer automatically makes accounts. The precision is improved and the efficiency is greatly improved.
3. Many small and medium-sized enterprises have irregular management. What ERP management software brings is to standardize everyone's work and use ERP software, whether it is accounting or buying and selling inventory. Everyone uses a set of standardized ERP management software, so the market competitiveness of the whole enterprise is highlighted from the small specifications of everyone to the large specifications of the whole enterprise.
4.ERP management software provides a lot of report analysis and various materials. It is intuitive to let management decision makers know all the current situation of the enterprise, such as 1. What kind of products are expensive and need to be adjusted. 2. Employee's salary. 3. Understand market trends through product sales, and so on.
I graduated from the Institute of Electric Power, and I am a junior college student. I haven't been exposed to ERP enterprise management software for a long time, but I still understand the most basic things. Please leave your name. I hope experts can exchange views at any time, and I also want to learn from each other.
Kingdee
Chongqing yuyuanke
QQ:8 15367937
The role of counting money in accounting work haha! This should be just a cashier's job, right? Accountants are not allowed to touch cash.
For cashiers, counting money naturally depends on their business proficiency! The cashier's most important thing is to deal with money. The money is not only true, but also fast!
The role of accounting principles in accounting work. guide
2. Requirements
The significance of correctly applying accounting principles in accounting work: every enterprise has a variety of economic businesses, and enterprises in different industries have their own particularities. The emergence of accounting standards gives accountants a standard to follow in accounting work, and accounting work in all walks of life can be carried out on the basis of the same standard. The role of accounting standards is to become the basic norms of accounting work.
Function: (1) Normative. Every enterprise has a variety of economic businesses, and enterprises in different industries have their own particularities. With accounting standards, accountants have a standard to follow in accounting, and accounting work in all walks of life can be carried out on the basis of the same standard. Thus, the accounting behavior is standardized, the accounting information provided by accountants is widely consistent and comparable, and the quality of accounting information is greatly improved.
(2) authority. The formulation, promulgation and implementation of accounting standards must go through a certain authoritative organization, which can be a national legislative or administrative department or an accounting professional group authorized by it. The reason why accounting standards can be used as norms that accounting work must abide by and guidelines for handling accounting business. One key factor is its authority.
(3) development. Accounting standards are formed by theoretical generalization of accounting practice in a certain social and economic environment. Accounting standards are relatively stable, but with the development and change of social and economic environment, accounting standards should also change accordingly, and be revised, enriched and eliminated accordingly.
(4) the combination of theory and practice. Accounting standards are the theoretical basis for guiding accounting practice, and accounting standards are the product of the combination of accounting theory and accounting practice. The content of accounting standards, some from theoretical derivation, some from practical induction, some from national accounting policies, but these have to be tested by practice. Without the guidance of accounting theory, the standard is unscientific; Without the test of practice, the guide is not targeted.
What is your greatest weakness in accounting? Experience, this is the most important thing,
Experienced accountants know when to do something, how to do it is the best, and how to do it is risk-free.
Inexperienced accountants don't know when to do what. They think they can do anything, but they don't understand why they should do it first. Which is more risky and which is more effective?
As for the rest, it doesn't matter. Theoretical knowledge can be learned by doing it now, and practical operation can be done as long as there is personal guidance. Anyway, as long as you ask more questions and do more, it's no problem.
The function or relationship of financial accounting in accounting work is to provide financial statements to the outside world.
In accounting work, how to deal with consumption tax is the general name of all kinds of taxes with the turnover (consumption behavior) of consumer goods as the object of taxation. If enterprises want to pay consumption tax correctly, they must master the handling skills of consumption tax in an all-round way.
(1) Enterprises paying consumption tax should add a detailed account of "consumption tax payable" under the account of "taxes payable" for accounting.
(2) Consumer goods produced by enterprises that need to pay consumption tax shall be debited to the subject of "product sales tax and surcharges" and credited to the subject of "tax payable-consumption tax payable" at the time of sales. When the consumption tax is actually paid, the account of "tax payable-consumption tax payable" is debited and the account of "bank deposit" is credited. If it is sales return and tax refund, make the opposite accounting entries.
Taxable consumer goods exported by an enterprise that are not exempted or refunded according to the provisions shall be regarded as domestic sales and accounted for according to the provisions of the preceding paragraph.
(3) Taxable consumer goods produced by enterprises shall be debited to the subject of "long-term investment" as consumption tax payable according to regulations, and credited to the subject of "tax payable-consumption tax payable".
Enterprises use taxable consumer goods produced for the exchange of means of production and consumption, or for paying off debts and purchasing expenses. , should be treated as sales. The consumption tax payable in accordance with the provisions shall be accounted for in accordance with the provisions of Article 2 of these Provisions.
Enterprises use taxable consumer goods produced for projects under construction, non-productive institutions, etc., debit fixed assets, projects under construction, non-operating expenses, product sales expenses and other subjects, and credit tax payable-consumption tax payable and other subjects.
For packages sold with products but priced separately, the consumption tax payable shall be debited to the subject of "other business expenses" and credited to the subject of "tax payable-consumption tax payable". For the packaging deposit that the enterprise fails to return within the time limit, the payable consumption tax shall be debited to other business expenses, other payables and other subjects, and credited to the payable tax subject-payable consumption tax.
When the enterprise actually pays the consumption tax, it debits the subject of "tax payable-consumption tax payable" and credits the subject of "bank deposit".
(4) Consumption tax shall be levied on taxable consumer goods that need to be commissioned for processing. When the consignor takes delivery of the goods, the consignor will withhold the tax on his behalf. The trustee shall debit the tax withheld and remitted to accounts receivable, bank deposits and other subjects, and credit the tax payable-consumption tax payable. If the taxable consumer goods entrusted for processing are directly used for sales after recovery, the entrusting party shall include the consumption tax collected on behalf of the entrusting party in the cost of taxable consumer goods entrusted for processing, debit the entrusted processing materials, production costs, self-made semi-finished products and other subjects, and credit the accounts payable, bank deposits and other subjects. Where the taxable consumer goods entrusted for processing are used for the continuous production of taxable consumer goods and are allowed to be deducted according to the regulations, the entrusting party shall debit the subject of "tax payable-consumption tax payable" and credit the subjects of "accounts payable" and "bank deposits" according to the consumption tax withheld and remitted on behalf of the entrusting party.
(5) For imported consumer goods subject to consumption tax, the paid consumption tax shall be included in the cost of consumer goods, debited to such subjects as "fixed assets", "commodity procurement" and "material procurement" and credited to such subjects as "bank deposit".
(6) The export of taxable consumer goods exempted from consumption tax shall be accounted for according to different situations: ① If a production enterprise directly exports taxable consumer goods or exports taxable consumer goods through a foreign trade enterprise, the payable consumption tax may not be calculated; (two) foreign trade enterprises exporting taxable consumer goods, in accordance with the provisions of the implementation of tax rebates, should be accounted for in the following ways:
1. When a production enterprise entrusts a foreign trade enterprise to export taxable consumer goods as an agent, it shall debit the account receivable and credit the account payable consumption tax when calculating the consumption tax. When the consumption tax is actually paid, the account of "tax payable-consumption tax payable" is debited and the account of "bank deposit" is credited. When a foreign trade enterprise receives the tax refund for exporting taxable consumer goods, it shall debit the "bank deposit" account and credit the "accounts receivable" account. In the case of customs clearance or return, pay the refunded consumption tax and make the opposite accounting entries.
After the foreign trade enterprise exports taxable consumer goods as an agent, it receives the consumption tax refunded by the tax authorities to the production enterprise, debits the account of "bank deposit" and credits the account payable. When the tax is returned to the production enterprise, the account payable is debited and the bank deposit is credited. When the customs releases or returns the goods, it shall pay the refunded consumption tax, debit the account of "Accounts Receivable-Consumption Tax Receivable from Production Enterprises", credit the account of "Bank Deposit", and make the tax refunded by the production enterprises as the opposite accounting entry.
Two, enterprises to sell taxable consumer goods to foreign trade enterprises, foreign trade enterprises to export, should be accounted for in accordance with the provisions of the provisions of article second of the consumption tax paid.
When a foreign trade enterprise exports taxable consumer goods by itself, it shall debit the title of "Export Tax Refund Receivable" and credit the title of "Cost of Goods Sold" after the taxable consumer goods are declared for export, and the export tax refund in shenqing. The tax actually received for exporting taxable consumer goods shall be debited to the account of "bank deposit" and credited to the account of "export tax refund receivable". In the case of customs clearance or return, pay the refunded consumption tax and make the opposite accounting entries. For taxable consumer goods sold normally, if the taxable amount should be calculated by ad valorem method according to the regulations, the taxable amount should be calculated according to the sales amount of taxable consumer goods sold and the prescribed tax rate; If the tax payable should be calculated according to the regulations, the tax payable should be calculated according to the sales volume and the prescribed unit tax amount.
In the specific accounting. When selling, the taxable amount shall be calculated according to the sales volume or quantity of taxable consumer goods sold and the prescribed tax rate or unit tax amount, and accounting treatment shall be carried out.
There is a saying about how to find * * * in accounting work: accounting is well done, going to the hospital, not doing well, going to court.
As a colleague, I feel bored no matter what I do for a long time. But since it is your job, you should do it seriously.
What is the most difficult thing about accounting? That depends on what kind of account you make. Accounting is divided into external accounts and internal accounts. The internal account is only responsible to the superior leaders, and the external account is responsible to the state organs. What I do is internal accounting, and what makes me feel difficult is cost control. Too much material, too much loss, and the cost is difficult to calculate. Ordinary accountants should also pay attention to some statements of national tax and local tax according to the times, otherwise it is estimated that they will be audited if they report too late. These people are the most feared by enterprises. The other is to pay attention to the checks you write and whether there is enough money in the bank. Don't write bad checks. In a word, you should be very careful in accounting and react quickly to information. Let's go