Acquisition of equipment that needs to be installed is handled as follows
1, the purchase of equipment that needs to be installed, the entry:
Borrow: Construction in progress
Borrow: Taxes payable - VAT payable (input tax)
Loan: bank deposits
2, the installation process to pay the installation fee, etc., the entry:
Borrow: construction in progress, credit: bank deposits, etc.
3, the installation is completed, acceptance and delivery of the use of:
Borrow: Fixed Assets
Loan: construction in progress
4, the license
The accounting qualification examination has been canceled, candidates can register for the primary accounting examination. The entry requirements for the junior accounting examination are: adhere to the principle of good professional moral quality; conscientiously implement the "Chinese People's Republic of China *** and the State Accounting Law" and the national unified accounting laws and regulations; fulfill the duties of the post, love the work; with the national education department recognized high school graduation and above.
Accounting qualification certificate, commonly known as the accounting certificate, accounting induction card, is a person with certain accounting professional knowledge and skills to engage in accounting work qualification certificate, once engaged in accounting work is the only legitimate credentials, is to enter the accounting position of the "access card".
On November 4, 2017, the Standing Committee of the Twelfth National People's Congress decided at its 30th meeting to amend the Accounting Law of the People's Republic of China to abolish the certificate of qualification for accounting, and amend Article 38 to read: "Accounting personnel shall have the professional ability required to engage in accounting work.
5. Practical
Accounting practice, accounting practice refers to the process of accounting for the accounts, generally from the beginning of filling out vouchers to the end of the preparation of statements of the entire process. Also known as accounting to do accounts. As the market economy continues to improve, the economic business is constantly innovating, how to be more accurate, more reasonable to deal with each business has become a lot of accountants must learn a skill.
The study will be divided into accounting theory and accounting accounting two parts, one focuses on theory, one focuses on practice. Theoretical basics learned well, for the back of the actual practice easier to get started. Accounting is precisely a skillful course, accounting accounting is more and more important to people, as an accountant will be too important.