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It has been two months since I came to the Jinqiao Tax Agents Office. The time is like a white pass. In this short two months, we have grown up, studied and been educated. This accounting internship started two months ago, adopting a combination of theory and practice, and then consolidating the theoretical knowledge learned through practical operations.

Jinqiao Taxation Office is a united family, a cohesive and combative team, and I also benefit from it! As a student who has just stepped into the society, as a fledgling worker, as a need Young people who accept social re-education, I don’t know and need to learn and change too much. However, under the careful care of Director Jiang, under the guidance and education of the leaders, with the help of my colleagues, I have grown and improved in the overall warm atmosphere of the collective outside!

Be familiar with and master the various steps of the accounting process and its specific operations in the business - including understanding the content and basic structure of the account, understanding the accounting rules of the loan account method, grasping the operation and original documents of opening and registering accounts and preparing accounting entries. The filling and reviewing operations and the method of filling in the accounting vouchers based on the original documents. I got practical work experience that I didn't have at school, and I got a great improvement in professional standards!

In terms of ideology, I have established a correct outlook on life, values, and work. I insist on self-reflection and strive to improve my personality. No matter what the circumstances, I will demand myself with morality, and I will be competent to abide by professional ethics. The basic premise of this work is that I always follow the creed of the law and strictly abide by it whenever and wherever. In addition, dedication and dedication are the key to doing a good job. Dedication and dedication is to do your job well, to do a little bit of small things, to grasp the time of one minute and one second, not to accumulate steps, no more than a thousand In the case of not doing good things, why do you become a big thing, start from me, start small things, start now!

In terms of work attitude, due to the special nature of accounting work, I am required to be familiar with the accounting work business and be patient with all kinds of complicated materials. I feel that my burden is very heavy, and my knowledge and ability are still limited, so I always dare not take it lightly. I always study, learn from books, learn from the surrounding leaders, learn from my colleagues, so I feel that I still have Certain progress. After continuous study and continuous accumulation, I can handle all kinds of problems in daily work with ease, and ensure the normal work of this position. I can treat my work tasks with correct attitude, love my job, and earnestly work hard to implement it. Actively improve their own temperament and strive for the initiative of the work, thus having a strong professionalism, responsibility, and efforts to improve work efficiency and work quality.

Effective teamwork can increase productivity. Because accounting work needs to deal with many aspects! For this reason, I formed a close team with my colleagues and various departments of the company. At work, I not only work hard on my own, but also deal with my colleagues very well. In addition to learning from each other in my work, I often communicate with my colleagues in my life, understand my inner thoughts, and come up with ideas and ideas. For the mistakes in the work caused by various reasons, the mistakes in the method, the colleagues will help me find the reason and find a solution. For other colleagues' problems, I will work with others to help him as far as I can. We learn together and make progress together to form a cohesive and combative team!

2011 has become a thing of the past. In the new year of 2012, I am determined to take the lead and go further. Based on my strict requirements, I am determined to make progress and make new progress and make greater contributions to the firm.

Part 2: Internship summary of accounting firms

I. Internship purpose

What is accounting? Accounting uses monetary as the main unit of measurement, with the main objective of improving economic efficiency, and using specialized methods to conduct comprehensive, comprehensive, continuous, systematic accounting and supervision of the economic activities of enterprises, institutions, institutions and other organizations. Accounting information, along with the development of social economy, gradually develops an economic management activity of forecasting, decision-making, control and analysis, which is an important part of economic management activities.

As far as the concept is concerned, accounting is a kind of occupation with strong operability and experience. There is only theoretical knowledge and lack of contact with practice. Even if you learn to get rich, you can't do it. Books are not living books, and the title is not a real proof of ever-changing. Enterprises will never want to be new to their drums. Therefore, the internship before the graduation of college students is very meaningful!

Second, the introduction of the internship unit

Zhongrui Yuehua Certified Public Accountants Co., Ltd. is the executive director unit of the Chinese Institute of Certified Public Accountants. It has the qualifications for auditing securities business granted by the Ministry of Finance and the China Securities Regulatory Commission. The Ministry of Finance, the China Securities Regulatory Commission and the Hong Kong Stock Exchange are qualified to conduct auditing of H-share enterprises in the Mainland. The first batch of elected audit institutions of the financial institutions of the People's Bank of China, and the qualifications for judicial appraisal granted by the Supreme People's Court. In the "Top 100 Information on the Comprehensive Evaluation of Accounting Firms in 2008" issued by the Chinese Institute of Certified Public Accountants, "Top 100 Information on Comprehensive Evaluation of Accounting Firms in 2019" and "Top 100 Information on Comprehensive Evaluation of Accounting Firms in 2019", Zhongrui Yuehua ranked first in the mainland for three consecutive years.

Zhongrui Yuehua adheres to the large-scale development strategy of its headquarters in Beijing, the market in the world, and its practice in various regions. It has continuously improved its internal governance structure and established 21 branches in Shanghai, Tianjin, Shenzhen and other provinces and cities. Ruiyuehua Certified Public Accountants Co., Ltd. established Zhongrui Yuehua Certified Public Accountants in Singapore and formed a strong international professional market service network.

Zhongrui Yuehua Certified Public Accountants Co., Ltd. Shenzhen Branch is a branch of Zhongrui Yuehua established in Shenzhen. The personnel, finance, business, practice standards, internal control, technical application, quality control and risk management are managed by the headquarters. The Institute’s qualifications for the General Office are the authorized branches of the General Office.

Shenzhen Branch currently has 82 employees, including 23 certified public accountants, 3 registered appraisers and 6 registered tax agents. Employees with a master's degree or higher account for 10%, and a bachelor's degree for 68%. The firm currently has an audit department, a tax department, an international business department, an evaluation department, an accounting service department, a quality control department, a training department, a technical department, and an administrative operation management department.

Since its establishment in 2005, Shenzhen Branch has been involved in aviation, aerospace, finance, electronics, power, telecommunications, machinery, agriculture, culture, and real estate. In addition to the audit business, it also includes tax services and consulting services in the company's internal control system.

Shenzhen Branch has been adhering to Zhongrui Yuehua's practice philosophy, strictly implementing risk control standards, and relying on Gao Yusu's professional team to win a good reputation in the industry. Since China Ruiyuehua joined RSM International Group in 2007, the Institute has selected some professionals to exchange and learn from overseas RSM members.

Third, the introduction of the internship program

I came to Zhongrui Yuehua Certified Public Accountants Shenzhen Branch. The project I participated in was the audit of the FIYTA Group's 2019 financial statements.

Feiyada Co., Ltd. is the only listed company in China's watch industry. It is a famous watch company in China. It is mainly engaged in R&D, manufacturing and sales of FIYTA watches and their spare parts. Its sales network covers the whole country. Since its establishment, FIYTA has won many awards: it has been awarded the title of “King of Chinese Watches” and is the only “China Famous Brand” in the domestic watch industry. The company's overall business strategy is: highlight the main business, accelerate the progress of industrial and commercial integration, and focus on the development of high-tech projects. The company's "Feyada High-Tech Industrial Park" has been completed, integrating high-tech, scientific research and production, and is one of the company's key development projects.

Fourth, the internship content

At Zhongrui Yuehua Certified Public Accountants Shenzhen Branch, the most important thing I did was the audit assistant, helping other auditors to complete the FIYTA Group’s 2019 annual financial statement audit, which made me see that I could not see it in the book. I have learned a lot of skills in the knowledge I have. Of course, I also tried to do some accounting practice, I deeply felt some difficulties in accounting, and also let me experience the art of accounting, which made me quite experienced!

After the training, I was assigned to the Audit Department and followed the manager of Xing Xiangzhong. It is still clear that the first time I stepped into the office of the audit department, the office sequence of more than 100 square meters was full of desks, but there were no private shadows. It was both secret and empty. “Empty” refers to a large office but few office workers; “tight” refers to rows of desks filled with layers of stacked paper. According to the analysis of the assistant sister, the number of people working in the office is small because most of the employees are out of the field, and the desk is full of audit work reports. Most of the audit work is on the field and the issuance of audit reports.

The first company to go out to the field is the FIYTA Group. The main job is to check the voucher. At that time, I looked at the pile of vouchers, and I didn’t know where to start. I didn’t even know what I needed to do in the end. After watching it for a while, I took the courage to ask the assistant. He also patiently taught me how to do it. It mainly checks the accounting books on the balance sheet and the income statement for some of the accounting vouchers of the year, especially the vices of the voucher. The files need to be marked one by one. Although this is a very simple and simple job, it has been found to be very skillful and rewarding through practical operations. For accounts receivable, prepayments, other receivables, advance receipts, and other receivables. Wait for the current account to draw as much as possible, and mainly draw a large amount; the amount of financial expenses is generally small, mainly the handling fee and deposit and loan interest; management fees generally have a lot of secondary details, preferably each detail I have to draw, because I have access to these most original accounting vouchers, so I have a rough impression of how a company's financial staff should account.

A large part of the audit work is the need to fill out a working paper. This is what caused me to read the working paper for three days at first. The number of the year is required to be filled in the examination and approval form of each accounting department. If the unaudited number is checked against the account of the audited entity and the general ledger is matched, the amount of the subject of the department filled in the general ledger will be the current year; the number of the approved number is the number of years. The balance of the current year after adding the amount. Generally speaking, the number of audited is the same as the number provided by the audited entity in our financial statements. If there is any discrepancy, the financial work of the audited entity has problems. In addition to checking the ledger and the general ledger, the auditor also needs to withdraw a certain amount of business from the account book of the audited entity, and then check whether the accounting vouchers of the registered business are correctly filled in, and whether the original vouchers attached to the accounting vouchers are complete. For example, for the cut-off test of income, we need to find the last income of 2019 and the first income of 2019 and photocopy it, then see if the invoice number of the two is consecutive, if the reason is not the serial number These are the final records that need to be recorded in the working paper.

The internship process was sour and bitter, but in general, I was quite satisfied with myself. The work was done fairly well. I was very kind with the manager and assistant. This is really a great fortune.

V. The harvest and feelings of the internship

Small things to store university questions

As an audit assistant, it is often started from a very simple and simple thing, that is, many people say "mixing", just repeatedly mechanically doing things that do not need to be missed, such as finishing work papers, spot checks, photocopying Print „„ But from the very beginning, I didn’t do things with a mixed mindset. I told myself that this is something basic. I can only do this work, and the manager can delegate me more. There are technical tasks. In the process of photocopying, I learned to use the photocopying machine in this process. I also learned how to adjust the manuscript that needs to be printed, and pay attention to many details, such as the information in the manuscript. Do a good job of connecting, pleasing to the eye, layout of the layout, etc. Now, at a glance, you know where the problem is. Therefore, the bumpy value of the internship does not depend on the internship itself, but on our own strength and initiative.

Do things fast, you can be fast

This is the rule that my project manager Xing Xiangzhong gave me. No matter what you do, only know what you are, and make it clear, so that you can complete your tasks better and faster. For example, if you come back in the afternoon, you need to sort out the working papers. The thick piece of information needs to be sorted and sorted out. If Dongyi Shantou is a good one, I am afraid that it will not be able to finish the results for a long time. This kind of work efficiency is more precious than time. In the audit work, it will not work. If you use a little brainstorming, put a small label on each subject, so it is easy to find it. For example, at the beginning of each company's audit work, the company will provide all the documents and invoices of the audit time, which needs to be organized to avoid sorting, avoiding time, loss, and time. Energy, mistaken things. This is very deep to me. I need to know my ability and temperament in my future study and work.

Mental growth, stress management

On the first day of the work, the project manager said that the audit was very tired. He had to be guilty of sin. When he was busy, he worked overtime until two or three in the evening, and he needed to face the computer all day, so that he was in a state of missing. It is also true that the internship returns to the house every day after work, and the spirit and physical strength of the person sometimes feels uncomfortable, but it is so full. Some people say that dry auditing is to speed up depreciation, eat youthful meals, and earn hard-earned money. Imagine which industry is not working hard now? The key lies in what kind of mentality you face. At the same time, in the audit work, there is a very stressful thing, that is, the CPA exam, it can be said that only through the CPA can really stand firm in the audit industry. Therefore, if you want to achieve something in this industry, you should work harder in this area.

Survival is especially expensive

In the actual work of deafness, I gradually learned about the survival dilemma of accounting firms in the fierce industry competition. In practice, sometimes in order to reduce the business cost of the business as much as possible, to attract customers and retain customers at a relatively favorable price, some work standards have a situation that is not very good. For example, the issuance of the letter of inquiry, the example of the practice is that the accounting firm directly sends the letter to the unit to be certified, but in order to save the cost and less trouble for the client, the audited entity will complete the letter of the certificate. Therefore, on the one hand, the firm needs to create profits in order to survive, and on the other hand, it must guarantee the quality of the audit report. When the two are embarrassing, especially when there is a sharp embarrassment, it is related to the survival and development of the firm. In many cases, the firm will strive to survive by reducing the quality of the audit work in a compromise way.

Learning never ends

The strongest feeling after the internship is that there is too little to learn. There are too many things to learn. Professional knowledge, communication skills, communication skills, reaction skills, English, CPA exams... To adapt to the society, we must continue to learn, constantly improve ourselves, exercise ourselves in practice, and make ourselves invincible in the fierce competition. Ground!

Six, internship summary

This internship provides us with a rare opportunity to go deep into society and experience life. Let us experience life in actual social activities and understand the various abilities that we should have in society. With this rare opportunity, I work hard. Strictly ask yourself, humbly ask financial personnel, earnestly study accounting theory, use free time to carefully learn some knowledge other than textbook content, master some basic accounting skills, and realize that I should learn more in the future, and intensify A sense of urgency, to show our talents for truly entering the society, to lay the foundation for work!

As a future accountant, we are just getting started, we will learn more in the future, and there are many things we need to mine. Due to the particularity of the accounting profession, I can only participate in the relatively simple work of the unit and help the accountant to check the accounts. Although the work is not difficult and the time is not long, I still cherish my first real practical experience, and I have learned a lot of things that I can't learn in the school and have developed certain social experience.

Part 3: Accounting Firm Internship Summary

Although the internship has been going on for a month, I still have to sum up the internship life and experience after thinking about it.

As a student of accounting major, I also had a keen interest in auditing. Through the help of my tutor, I went to the internship of Zhongyi Certified Public Accountants and tried to feel the sweetness and bitterness of the audit work.

At 8:30 on the first day, I officially went to Zhongyi Certified Public Accountants Co., Ltd., and the personnel manager Fu Yuanchun received our four team members and explained the relevant questions raised by our interns. Finally, we defined the internship period. The main tasks and tasks, and put forward relevant requirements and expectations, encourage everyone to study hard in the new environment, work hard, and strive to gain something during the internship. After that, the audit manager, Yang Lan, is responsible for our internship during the company. The arrangement of the matter, our internship at the firm also officially began.

The first impression the office gave me was "empty and staggered." “Empty” refers to a large office but few office workers; “tight” refers to rows of desks filled with layers of paper. The simple scene profoundly reflects the most essential characteristics of the audit work: busy. The small number of employees working in the office is because most of the employees are out of the field, and the desk is full of audit work reports. Most of the audit work consists of field work and the issuance of audit reports. After finding my place, my boss gave me the first task to read the script. I have found that there are many kinds of audit work. The most common one is of course the annual audit. In addition to this, there are labor insurance audits, leaving audits and other special audits. The most recent draft that is waiting to be sorted is the annual review. I will first look at the draft of the annual review. In fact, the format of the draft is the same, first the cover, then the index, then the overall audit plan, and finally the audit of the specific business. In addition, Mr. Zhou Kelan also taught the binding method of our documents. Several people practiced together, from sorting, punching, threading to the last post, numbering, and finally able to organize the scattered report draft into complete The report files are neatly tidy. It is these seemingly simple and casual jobs. Those of us who are in school can't do it without training, and these jobs are also the most basic in the industry.

The time during the internship was very fast. One week was over. In the first week, I basically completed my basic understanding of the accounting firm, assisted in the daily work of the firm's office, and had a preliminary auditing business. To understanding.

On the second week of Monday, Yang Yi, the manager of the auditing department, arranged me to Mr. Zhou Kelan to assist Mr. Zhou in completing the annual audit report on Qiaogong Hydropower Station and Laibin Aluminum. This means that I started to enter the actual practice phase of the audit business. Very excited. At 11 o'clock on Monday, we arrived at the Yeqiao Gongshui Hydropower Station. After the teacher and the customer had properly communicated, we started the intense work. My daily work is mainly to do some testing work under the guidance of the certified public accountant Li, to help complete the work paper. At first, when you are relatively unfamiliar, you should first look at the various information provided by the customer, including the voucher, the total sub-ledger, the detailed account, the fixed assets list, etc. Then start to enter the random inspection voucher and start writing the content that needs to be checked by Mr. Zhou. And the project voucher number, our interns are only responsible for finding out whether the voucher matches, especially involving large expenditure items, depreciation items and taxation items. The work of checking the voucher is a crucial program in the audit process. Many problems are Found and exposed at the time of the draw. After we gradually become familiar with the principles and methods of the test vouchers, we will complete the spot check work independently, decide on the spot check items and sign the audit spot check opinions. In the process, we will encounter some problems, such as The voucher number does not match, the original voucher is incomplete, etc. After the teacher confirms the guidance, I write down my own opinions and suggestions. In this work, although it is not difficult to draw, it is cumbersome to find and control, and the responsibility is great, which gives me a deeper understanding. In addition, the accounting treatment of customers is relatively standardized, accounting computerization is relatively complete, so our work is made. The progress is also relatively smooth. Every day after lunch at the hotel, we continue to work all the time. Due to the large business volume, we have to complete the on-site work within 15 days, so the workload is very large, we have to work at night. Go back to rest at 9:30. At the daily table, the CEO tells us about the knowledge related to business management and some of his life experiences. It is a great honor for me to be able to get in touch with the bosses of state-owned enterprises and learn the knowledge outside the school. The 12-day field work was very tense and I benefited a lot. I really realized the feeling of going out to the audit and realized the busy working status of the accountant.

Since the business I contacted is relatively simple, there is no particularly complicated audit process. After completing the draft, I will participate in the preparation and reconciliation process of the balance sheet and balance sheet, and integrate the various materials with the customer. The comparison of the report. These are the scattered work that assisted the teacher during the internship, but I have learned a lot of things. Many seemingly simple problems sometimes have troubles, and I have accumulated a lot of experience in this solution. In this way, my one-month internship at Zhongyi Certified Public Accountants Co., Ltd. is over. The time is short, but the content is rich and significant.

The intense and orderly internship was over, and I was very productive during the internship. This internship made me understand the main scope of the firm's work, the composition of the organization, learned some necessary office transaction methods, learned about recent accounting policies and regulations, and gradually became familiar with the audit business process and key steps. It is important to understand the importance of external auditing duties as an accounting firm. Whether it is from social development or enterprise survival, a sound financial system is of paramount importance. As an accounting firm, it shoulders the heavy responsibility of external auditing. As a firm, the staff must have good personal qualities, and at the same time have good business ability and physical fitness, so that they can adapt well and be qualified for this important work.

I deeply felt about this internship. It not only cultivated my practical ability, but also increased my practical experience, enriched my accounting knowledge, shortened the distance between abstract textbook knowledge and practical work, and practical financial work. There is also a new beginning.

There are also some shortcomings in this internship. First, I did not make full use of the internship time. In the past two weeks, I did not have a complete understanding of all the business of the firm. I also tried to audit the business and did not touch more business types. Second, I had some content for the textbook. Forgotten, so often do not know how to solve in the process of practice. In addition, in the process of internship, the audits are all simple business, such as industry associations. Large and medium-sized enterprises that do not involve large scale and complicated business are also regrets of this internship.

In general, during the internship, although it was very hard, I learned a lot in this hard work and I was greatly inspired. I understand that there will be many new things in the future work, which will bring me new experiences and new experiences. Therefore, I firmly believe that as long as I use my heart to explore and bravely try, I will be able to gain more and inspire.

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