柠檬朱古力
1、防止人为提高成本差异率有些企业,为了控制超额利润,大都从隐匿收入和虚增成本两个方面进行作弊,人为提高材料成本差异率,多分摊材料成本差异,是采用计划成本进行日常核算企业的常用作弊手段。计划成本计价前提下的具体程序如某企业为了逃避所得税,采用提高材料成本差异率的手段,该企业全年产品生产领用原材料的计划成本平均每月3000万元,每月应计原材料成本差异率在95~92.8%之间,经过调整,每月的人为差异率都比应计差异率提高1.5%,全年即可多分摊材料成本差异500多万元。2、防止人为压低差异率与提高成本差异率相反,有些企业为了完成承包任务,而人为地压低材料成本差异率,用来降低成本,虚增销售利润,实现承包任务。3、防止计划成本过度偏离实际成本根据财会制度规定,采用计划成本进行材料日常核算,计划价格通常以不高于或不低于实际价格的10%为宜,有的企业为了调节产品成本利润,有意过高或过低地确定材料的计划价格,甚至对已制订的接近实际价格的计划价格,有意大幅度地上调或下压。从而人为地调整"材料成本差异"帐户余额,而达到调节利润的目的。缺点:核算相对费时。
yingyingwp
My name is XX. I come from XX. I major is Accounting profession , and I have had got my B.A. degree in July 200X from XX University. Generally speaking, I am an extroverted girl/boy with strong desire for knowledge as well as vigor for action. During my four years in the college, I have grown a real exuberant spirit for life. I would admit proudly that I have had a good command of my professional field, and a great range of extending courses.
As for my major, I am confident about myself in this filed, and some certifications may help to prove, such as TEM-4, TEM-8, CET-6. As for my social abilities, I am no less confident about myself in this field; As for my social abilityies, I feel no less confident about myself, I used to be tutor, part-time editor, translator and interpreter during my college, and my social abilitise and people skills are much improves as a resule of my participation.
I am quite sure there will be no regret between us if I am lucky enough to be chosen, and I believe I will never let you down. Thank you so much!
我叫xx。我来自xx。我的专业是会计专业,我在xx大学获得了200年7月的学士学位。一般来说,我是一个外向的女孩/男孩,对知识的渴望和行动的活力都很强。在大学的四年时间里,我的生活充满了活力。我很自豪地承认,我对我的专业领域有很好的掌握,而且我的课程范围很广。
至于我的专业,我对自己在这个领域很有信心,一些认证可能有助于证明,例如tem-4,tem-8,cet-6。至于我的社交能力,我对自己在这方面的信心也不减;至于我的社交能力,我对自己的信心也不减,我在大学期间曾当过家庭教师、兼职编辑、翻译和翻译。而我的社交能力和人际交往技巧作为我参与的补充有很大的提高。
我确信,如果我有幸被选中,我们之间不会有遗憾,我相信我永远不会让你失望。太谢谢你了!
L趣多多
My major is accounting, bachelor's degree. I have passed CET-4 successfully in four years. I have obtained the qualification certificate of accounting computerization and accounting profession. I have worked hard in every subject of finance.
I am proficient in using computers. I have been working in XX company for the past two years. I have been engaged in cashier, settlement accounting and other work. I have worked in financial management process and tax declaration.
With rich experience, proficient in various financial software, enthusiastic about work, has been insisting on professional knowledge learning, and intends to pass the Intermediate Examination of Accounting once in this year.
To broaden my knowledge, I have also participated in the study of computerized accounting, mastered the basic application of accounting software and excel and other applications.
In order to integrate my professional knowledge with practice, I have also self-taught relevant case teaching materials, such as strategic management, company management, financial management, capital operation and so on, and applied them to my practical work.
If I have the chance to be employed, I will certainly be able to exercise and realize my value in my work, strive to be an elite and qualified employee.
At the same time, I also realize that the relationship between people and work is based on self-recognition. I think I have the ability and confidence to do this accounting work well.中文翻译:
我的专业是会计,本科学历,大学四年我已经顺利通过英语四级考试,取得了会计电算化和会计从业资格证书,努力学习关于财务的每门学科,能熟练运用计算机。
在过去的2年中一直就职于xx公司,从事过出纳、结算会计等工作,对财务管理流程及纳税申报工作有相当丰富的经验,熟练掌握各种财务软件,对工作充满热情,一直坚持专业知识的学习,并打算在今年内一次性通过会计中级考试。
为了拓宽自己的知识面,我还参加了会计电算化的学习,掌握了会计软件的基本应用及excel等应用程序。为了使自己所学的专业知识能够与实际结合,我还自学了有关的案例教材,如战略管理,公司管理,财务管理,资本运营等,并将其运用到自己的实习工作中。
如果我有机会被录用的话,我一定能够在工作中得到锻炼并实现自身的价值,争当工作精英,做合格的员工,同时,我也认识到,人和工作的关系是建立在自我认知的基础上的,我认为我有能力也有信心做好这份会计工作。
qianting13
At present, almost every school hundreds of colleges and universities in our country have a financial professional, especially in the accounting profession.There are tens of thousands of university graduates in accounting into the talentmarket every year, although accounting is a popular occupation, in this situationthe ordinary and primary financial personnel also apparent oversupply.International accounting professional talent demand gradually heat. According to statistics from related departments, as at present, lacking of 90000 with the international market international accounting talents in China, a huge gap talentsmeans that we are facing to broaden international vision and the ability to deal with new challenges, to the internationalization, specialization. Students can also be the development of.According to their own understanding and evaluation, found himself still exist in the learning problem, although able to constantly update their knowledge, canquickly accept new things; but learning is not careful enough, resulting ininefficient. Doing things are always hard. Careful, careless but do financial a taboo, so it must be in the future study, life and work in the continuous improvement
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