Primary accounting practice mainly focuses on learning to be familiar with the original vouchers of enterprise business and reviewing the original vouchers of enterprise business; Handle corporate tax business, including corporate value-added tax, corporate income tax, personal income tax, etc. Handle the bank settlement business and cash settlement business of the enterprise; Complete the establishment of enterprise accounting books, timely bookkeeping and closing; Inventory and fixed assets; Prepare reports, etc.

What is a junior accountant?

A junior accountant is an assistant accountant. As an assistant accountant, you need to master the general basic theory and professional knowledge of financial accounting; Familiar with and able to correctly implement relevant financial policies, financial accounting laws and regulations; Be able to undertake financial accounting work in a certain aspect or important position. The certificate that an assistant accountant needs to obtain is a primary accounting certificate.

What are the requirements for registering for the junior accountant exam?

To register for the junior accountant exam, you need to 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. Have a high school graduation (including high school, technical secondary school, vocational high school, technical school) or above recognized by the national education department.

What are the main contents of the junior accountant exam?

The junior accountant exam takes two subjects, the foundation of economic law and the practice of primary accounting. Among them, Basis of Economic Law examines general knowledge, accounting legal system, payment and settlement legal system, tax law overview, goods and services tax legal system, income tax legal system, property and behavior tax legal system, tax collection and management legal system, labor contract and social insurance legal system. Survey of Primary Accounting Practice, accounting basis, current assets, non-current assets, liabilities, owners' equity, income, expenses, profits, financial reports and other knowledge points.

What are the problems in the junior accountant exam?

The questions of the junior accountant examination are: single choice, multiple choice, judgment and indefinite choice.