The eight certificates to be tested are junior accountant certificate, intermediate accountant certificate, tax accountant certificate, junior/middle/senior economist certificate, tax administrator certificate, certified public accountant (CPA) certificate, chartered certified accountants (ACCA) certificate and securities qualification certificate.

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Accounting is a Chinese word, pronounced kuài jì, and its English name is Accounting. Accounting has two meanings, one is accounting work, and the other is accounting staff.

Accounting work is based on the Accounting Law, Budget Law, Statistics Law and various tax laws and regulations to check accounting vouchers, financial account books and financial statements.

The process of engaging in economic accounting and supervision is an economic management work that takes money as the main unit of measurement and uses special methods to account and supervise the economic activities of a unit; Accounting staff is the personnel who carry out accounting work, including accounting supervisor, accounting supervision and accounting, property management, cashier and so on.

China has had a special accounting office since the Zhou Dynasty, which is in charge of tax revenue, money and other financial work, and carries out monthly planning and annual meeting. That is to say, a month's sporadic calculation is the plan, and a year's total calculation is the meeting. Together, the two become the word accounting.

basic feature

1, accounting is an economic management activity.

2. Accounting is an economic information system.

3. Accounting takes currency as the main unit of measurement.

4. Accounting has the basic functions of accounting and supervision.

5. Accounting adopts a series of special methods.

Accounting method

Generally including: accounting methods, accounting analysis methods, accounting check method.

target

Accounting object refers to the content of accounting and supervision, specifically refers to the economic activities that can be expressed in money in the process of social reproduction, that is, capital movement or value movement.

target

Accounting goal, also called accounting goal, is the task or standard that accounting work is required to complete, also called the goal of financial reporting.

China's "Accounting Standards for Business Enterprises" clearly stipulates the goal of accounting: the goal of accounting is to provide financial report users with accounting information related to the financial situation, operating results and cash flow of enterprises, reflect the performance of entrusted responsibilities of enterprise management, and help financial report users make economic decisions.