My days in a company are also very fulfilling days in my college life. Take the bus to Beijing Road every day, have breakfast in the company and start work, go to work, eat, rest and get off work. My life is very regular. It has tested my theoretical knowledge in the past three years, and at the same time, it has exposed me to various situations in society and learned how to analyze many situations in society, so that I can integrate into society and adapt to society more quickly.
Internship mentality
Internship is a stage that universities must go through, but it is really important to treat it with what attitude. First of all, the real society we have to face is hard work. Secondly, our salary is very low and we are treated differently in different firms. Although we are more tired after doing the same job, our wages are lower. So we must have a learning attitude. Companies make money, and we learn things. In addition, society is like that, and labor and remuneration are not necessarily equal and fair. Only by recognizing this, can we treat the internship with a correct attitude and complete the task actively and responsibly.
Interpersonal relationship in internship
During the internship, knowing how to get along with others is our major theme, which requires us to gain the trust of others in manners, language and other aspects and win good relations with others. First of all, honesty is an eternal theme. When a person loses the trust of others in the company, it is difficult for him to do anything. The company's CPA will not arrange things for him to do or teach him anything, but will be bored there and even be resigned. The second is language. People need more communication. Only communication can convey each other's information. For example, if you want to ask a CPA a question, "I think the question should be like this. What do you think? " And "I don't think this problem is clear. Can you explain it? " The effect is different, because many certified public accountants think they are authoritative, so you interns communicate with him in a consulting manner. But then again, working outside is too polite, but it will make people feel strange. The most important thing is to grasp a degree.
At the same time, communication between peers is particularly important. You learn a little about many things, and he learns a little. During the break, you say something, he says something, and I say something. We also learned something through this kind of exchange and discussion. It must be emphasized here that you must never get involved in the personnel struggle of the company. Some people get along well with some people in the company from the beginning, like buddies. Because of this, they may tell you other people's mistakes, even personal matters. At this time, be careful not to involve yourself.
Brief introduction of internship content
During my internship, I was lucky enough to learn a lot from a certified public accountant with more than 10 years of experience, some of which I really couldn't learn at school, that is, a dedication and diligence to my career. In the months of my internship, I have contacted nearly 100 companies, including state-owned, partnership, private and foreign-funded enterprises, and basically all kinds of enterprises can contact them. Since the period from June 5438 to April is the period of final settlement and payment of enterprise income tax in China, a lot of work we have done during this period is the final settlement and payment of income tax. Of course, due to the different needs of enterprises, such as annual industrial and commercial inspection, capital increase and capital decrease, or other purposes, we will do special audits such as statement audit, capital verification and bankruptcy liquidation. At the same time, because we also do agency bookkeeping, of course, from accounting to statements can be contacted.
First of all, talk about income tax settlement. Because income tax covers a wide range, many audits focus on the income statement. Whether the income confirmation is correct and whether there are many cost records. There are several noteworthy issues, such as wages and benefits, social security, work expenses, staff education expenses, business entertainment expenses, advertising expenses, business publicity expenses, personal telephone charges of the company (the difference between managers and ministers), depreciation of fixed assets, amortization of intangible assets, and preparation of various assets. At the same time, whether taxes (including turnover tax and other local taxes, etc.) have been considered when making these audit papers. ) whether the calculation is correct and whether there is tax payment in different places. As for the specific audit, I think we should seriously look for the cross-checking relationship between various subjects and projects, focusing on the original documents. For example, in the audit of wages payable, we need to see whether the accrued wages and accrued expenses are consistent, whether there is a payroll, and whether the paid wages and accrued wages are consistent. If not, why, check step by step; Urban construction tax and education fee are accrued and paid at 7% (Panyu 5%) and 3% of turnover tax.
At the same time, due to the difference between income tax settlement and approved collection (such as collection), as well as the difference between foreign-invested enterprises and foreign enterprises, the specific audit of income tax settlement is also different. However, I think the cross-checking relationship is unchanged, mainly based on the original documents. In this internship, we audited an engineering company. An audit found that there were more than 300,000 IOUs (with receipts but no invoices), and with the increase of other projects, the payable income increased by 1 10,000. So everything remains the same, and everything is subject to the original documents. There is no need to say anything without reasonable and correct original documents.
Let's talk about other audits. In fact, the principle of audit statement and income tax settlement is the same, but the focus is different. What we really care about is the balance sheet. At this time, analytical review is widely used in my internship. As for other special audits, I think the purpose of the audit is different and the focus is different. According to the professional standards and independent auditing standards of certified public accountants in China, the purpose of audit report is quite clear. Perhaps in the financial industry, time is money, so strong pertinence makes efficiency higher, and the purpose needs to be more clear and focused.
Most of the above are audit contents, and accounting contents, such as accounting and tax returns, are limited to the firm. I have been in contact with the bookkeeping agents of the two companies, but I have limited knowledge, but I also have a deep understanding, from the original vouchers to the bookkeeping vouchers, to the accounts, and finally to issue statements. These are nothing special, but the cash flow statement is really a difficult point. During our internship, we found that there were obvious mistakes in the cash flow statements compiled by several companies. The reason is that the figures of "net increase of cash and cash equivalents" in the main table are different from those in the supplementary materials, which reflects that the preparation of cash flow statement is the weakness of accounting practitioners now. During my internship, I learned a relatively simple and quick method of compiling cash flow statement-five-step backward method. The steps are as follows:
First, find out the ending and opening amounts of monetary funds from the balance sheet (general enterprises have no other forms of cash equivalents), fill in the ending and opening balances of cash in the cash flow statement, and calculate the net increase of cash and cash equivalents.
Second, fill in the investment activities (generally increase or decrease of fixed assets and intangible assets) and financing activities (generally long-term and short-term loans and financial expenses) in the main table.
Third, after completing the above, the net flow of current business activities will be squeezed out. Fourth, find the figures from the balance sheet and income statement, fill in the supplementary information, and calculate the net cash flow from the net profit. Fifth, fill in the cash flow details of business activities. This method can only roughly grasp the cash flow, but can't be accurate, which is also an empirical professional judgment.
In short, professionally, I got a chance to test. In fact, auditing and accounting are interlinked. We don't audit for audit's sake, we need to get a set of company accounts, so we should be familiar with the basic situation of the company systematically, such as the company's establishment date, business scope, subject setting and so on. We should learn how to make accounts and establish accounts with a skeptical and learning attitude. Auditing accounts in the office is our way of learning, and learning as much as possible is our goal. Although many things learned in school, although some are unnecessary, have a profound impact on us and enhance our confidence in our future career.
Part III: Overview of accounting practice.
Internship for a week, hehe, make a summary today. I went to Lu Kang Group's resin branch as an intern. Since last Monday, the resin branch has set up a joint venture with a company in Shanghai, and is now handling the handover business. At this time, the daily business is very few, so this time I mainly study UFIDA ERP to understand the general business process of manufacturing enterprises, especially the cost. On the other hand, I also learned about some work that needs to be done in corporate finance when new enterprises are established, such as going to the tax bureau.
The biggest feeling is:
First, the accounting work is very meticulous. For example, the account setting of new enterprises is very particular, and it should be considered from the aspects of cost calculation, cost control and operability and simplicity of daily accounting. Enterprises are also very particular about opening accounts in banks, and the services provided by banks to enterprises, including the setting of various permissions, also reflect financial control.
Second, the exchanges between enterprises and banks. I went to the bank and opened an account. I learned what services the bank provides to big customers now, and I also learned about the electronic remittance system of ICBC. I also saw the "legend" and "reserved seal" with my own eyes-this thing was only learned when I took the Economic Law of Certified Public Accountants. Hehe … I have been in the banking industry many times before, and I have seen so many people in the bank. Now I know that many of them are accountants! Hehe, check depositors, check buyers, and accountants have to get a settlement certificate when they run the bank! Third, I saw the asset appraisal report for the first time. This semester, I studied advanced financial accounting. At that time, the teacher asked a question about the consolidated statement of assets evaluation. I was wondering when the asset appraisal would be done. This time I saw it with my own eyes, and my heart was not so awkward. It's easy to understand.
The psychological feeling of this internship is:
First, have confidence in yourself. I used to learn accounting from books, such as daily cost accounting, monetary funds, fixed assets and so on. No contact with practice, no idea. After this internship, although I haven't done a few business, I feel that I can get started quickly and have confidence in my future adaptation! However, fortunately I passed the primary computerization, hehe.
Second, going to work is more tiring than going to school! Hehe, although I don't have to go to work on time, I get off work early at night and can rest if I don't want to go (I've never been a miner, hehe), so I'm still very tired, probably because it takes more than 20 minutes to ride a bike four times a day.
You can also write your own life feelings! I hope I can help you!