1 What should the financial industry pay attention to when making accounts?
1. Inventory assets
At the end of the year, the enterprise should organize special personnel to conduct a comprehensive inventory, inventory and verification of physical assets such as monetary funds, inventories and fixed assets and intangible assets such as patent rights (generally, the physical management department will make a pre-inventory first, and then the financial personnel will cooperate with the inventory supervision, and the intangible assets need to be evaluated) to ensure that the accounts are consistent with the facts. For the loss and damage of assets found in the inventory process, it is necessary to report them in time and deal with them accordingly.
2. Clean up creditor's rights and debts
At the end of the year, the enterprise should clear up the creditor's rights and debts such as accounts receivable and accounts payable (including petty cash, etc.). For accounts receivable, a letter of reconciliation should be sent to the debtor for written confirmation, and for accounts payable, it should be carefully verified when receiving the letter of reconciliation from creditors. Large group companies should also check and confirm the exchanges and transactions between various units within the group. For accounts receivable, it is necessary to assess the possibility of recovery and make corresponding provision for impairment.
3. Combine revenue and cost.
Income and cost are two main determinants of enterprise management, which need to be sorted out one by one and further integrated. First, clean up the external invoicing, and confirm the income in time in line with the income confirmation conditions (not necessarily invoicing); Second, timely collect relevant invoices (such as purchase invoices, etc.). ) and confirm the costs and expenses in time (for those projects that have been paid for a long time but have not been written off, special cleaning should be carried out); Third, comprehensively sort out the reimbursement of expenses and reimburse them according to regulations (strictly abide by the accrual basis principle and try to avoid cross-year reimbursement of invoices).
4. Prepare accounting statements
When the first three items that need the cooperation of relevant business departments are basically completed, the preparation of accounting statements has become the main work of the financial department. In addition to the three main tables required for foreign tax returns or audits, many enterprises also have many accounting statements that need internal management, such as departmental performance appraisal tables and business unit cost schedules. How to "prepare" accounting statements? The test is not only the professional level, but also the industry conscience.
5. Prepare financial statements
If the annual financial statement is the highlight of the enterprise's year-end work, then the preparation of the financial statement (some enterprises directly replace it with financial analysis) is the highlight of the annual financial statement work. The preparation of financial statements can best reflect the professional level of an accountant, because it is not as simple as making accounts and compiling tables, which requires accountants to deeply understand the business (non-financial matters) of enterprises and dig out the "story" behind accounting data. In short, through the superficial form of data analysis of accounting statements, we can gain insight into the internal essence of the advantages and disadvantages of enterprise management.
2 What skills should financial professionals have?
Junior financial personnel have strong professional skills.
Operating system and office software: Many white-collar workers know little about operating system and daily office software and pay little attention to it. In fact, being proficient in operating the operating system and office software can greatly reduce work time-consuming and improve work efficiency. Moreover, most enterprises regard the proficiency of operating system and office software as a very important indicator when evaluating new employees. For financial practitioners, there are a large number of professional software and collaboration software that are the main platforms for daily work. Now, most financial work has been informationized, and the most basic skill is to skillfully use computers every day.
EXCEL: For people who deal with numbers every day, EXCEL can be said to be the most powerful artifact, and none of them is worth explaining separately. After entering the financial industry for several years, whether you can skillfully use EXCEL can be said to be a world of difference. The application of EXCEL not only refers to tabulation and statistics, but also some functions and "black technology" in tabulation will let users see a brand-new world.
L 1: Its importance needs no further explanation.
Financial analysis: Due to the variety of financial market segmentation, the work of financial analysis covers a wide range, from investment, securities and foreign exchange to gold, non-ferrous metals, production and sales, and so on. But on the whole, their functions are similar. The work of financial analysis is similar to that of staff officers, who use their professional knowledge to help a group make decisions. The knowledge here includes economic knowledge, financial knowledge and so on.
How do you think it is suitable for the financial industry?
What kind of endowment do you need to be a financial industry? This is also a very personalized question. Different people have different answers and different sub-industries have different preferences. Zhihu's reply to this question was overwhelming, but I couldn't give a better answer, so I just skipped it.
However, one thing is certain. The financial industry needs talents with various backgrounds, including not only accounting, economics, statistics, investment and computer science, but also law, marketing, psychology and sociology.
This does not mean that you must master all the above knowledge and skills, but in your field, you must learn deeply, master well and rank high-the reason is simple: the competition is too fierce, and you must have an overwhelming comparative advantage.
In my humble opinion, if you want to enter the financial industry, you need to fill your own long board, not your short board.
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