I am a graduate of 20 10 marketing major. On February 25th this year 10, I was lucky enough to be hired as an intern salesman by Venus Beer Group. After passing the training, I entered Henan Jinxing Beer Sales Company. So I was sent to Taikang sales branch in eastern Henan. I started as a sales reporter and an intern salesman at the grass-roots level, and it has been three months now.
During this time, I not only learned a lot of marketing knowledge that books can't learn, but also made myself more mature and strong. During my internship, I encountered difficulties in my work, so I couldn't sleep at night to find a solution, because I always believed that methods were always more difficult than difficulties. In the specific market, I have been rejected and ridiculed countless times, how many times I cried alone in the middle of the night, and how many times I have decided to pack up and leave; But the next day, I threw myself into my new job early, because I always believed that life lies in persistence, and I could accept failure, but I refused to give up.
In this way, a month and two months passed, and I persisted; Now I have become sophisticated and mature. I work actively and am good at finding problems and solving them in time. Many times praised by the manager in charge and the vice president. In the specific market, I can handle the relationship with customers, and at the same time maintain the customer relationship with the terminal, so that I can feel the fun brought by marketing.
First of all, I want to introduce the basic situation of my market. My Taikang market is a model of deep layout in eastern Henan. It is a township agency system that combines large customers and small customers. In addition to several big customers in the county, each township has set up a first-class dealer, which is completely intensive by the market.
Secondly, I am very lucky to be able to participate in the beer war in 2008 and feel the beer marketing. Our main competitors in the regional market are Wei Xue beer in circulation, Snowflake beer in catering channels, and of course, other brands of beer, such as Tsingtao beer and Yanjing beer.
In order to seize the market, when distributing goods in the circulation field, the promotion policy of the main product of the head office is 10 with 2 plus 1.8 liter soybean oil, which will be displayed for two months, 27 yuan/box; Wei Xue 20 with 3, 28 yuan/box; Snowflake 10 with 2, 28 yuan/box; The competition is fierce. Every terminal store in the county is a battleground for military strategists, and all manufacturers are grabbing it. It is really a war without smoke!
The competition in the catering field is more intense. Everyone is buying a shop. You pay 3000, I pay 5000. After the contest, Venus bought out most hotels, but it also paid a heavy price, spending nearly 2 million yuan to buy stores.
Today, my internship is over. In these three months, I have made a lot of efforts and gained fruitful results. Because of my outstanding performance during this period, I have become a formal salesperson of the group company, enjoying the overall planning of the country and generous salary.
Finally, I would like to thank my alma mater, Henan Business School, for always cultivating me, all the teachers in the marketing department for imparting my marketing knowledge, and all the teachers who have educated me for three years. Students are here to pay tribute to you. You have worked hard.
I would like to thank Mr. Tang, Minister of Human Resources Headquarters of Duan He Group, who hired me at the beginning, and Mr. Tang, Minister of Marketing, for his guidance and education on my marketing knowledge.
Thank you, Mr. Zhang, the deputy general manager of the sales company, for your concern for me, thank you, Mr. Sun, the manager in charge of my training, and thank you, my colleagues in Taikang Sales Branch, for their constant concern for me. Thanks again. Practice report of accounting specialty
First, the purpose of internship
Social practice is a comprehensive training for students to apply their theoretical knowledge according to the requirements of professional teaching. Through this internship, I really got in touch with society and strengthened my understanding of society. Because of this internship, I have cultivated and exercised my ability to understand, observe society and analyze and solve problems, improved my professional skills and prepared for better integration into the work in the future. Now Shenzhen Yongxin Ruihe Certified Public Accountants is doing various internships and making the following reports:
Second, the internship task
(a), master the accounting cycle procedures of industrial enterprises, can skillfully use.
(2) Being able to keep accounts, settle accounts and submit accounts correctly.
(c) Being able to do a good job in auditing and tax inspection, and integrating theory with practice is better.
Third, the internship time
2010-11-24-today
Fourth, the internship location
Shenzhen Yong Xin Rui he accountant office
Verb (abbreviation of verb) Introduction of internship unit
Shenzhen He Yongxin Tax Accountant Office was initiated by a certified tax accountant with dual qualifications in the team of "Yongxin Ruihe", approved by Shenzhen State Taxation Bureau and Shenzhen Certified Tax Accountant Management Center, and registered in Shenzhen Administration for Industry and Commerce. Specializing in tax audit, tax consultation, tax-related training and tax agency.
Therefore, in line with the business philosophy of "professionalism, service and communication, go all out to help you improve the trial value" and adhering to the practice principles of independence, objectivity and integrity, we are committed to providing high-quality and professional services to college customers in the tax field.
The agency bookkeeping, auditing, tax inspection, tax consultation and tax consulting services I provide provide enterprises with professional services such as overall tax payment, tax saving scheme, tax-related behavior definition and tax-related accounting treatment with their own characteristics. Because of its strong operability and good effect, it is deeply recognized by customers.
Sixth, the internship content
As an accounting major, college students who are about to enter the society from school enter the tax agency for internship not only to better complete the internship plan stipulated by the school, but also to exercise themselves and improve their practical operation ability. After all, graduation practice is the last learning opportunity for universities and the last exercise before entering the society. It's time to say goodbye to the students.
A generation has entered the transition stage of work, so this internship opportunity is very important to me, and I cherish this opportunity very much. The five-month internship period has developed my understanding of our audit business from an unfamiliar one to a familiar one. From the very beginning, I just learned some procedures mechanically, followed the established model, and gradually developed to pay attention to some practical problems in the audit. Not only did I understand the audit business, but I also received the audit process and saw many contents of the company's accounting practice, which made me make a great leap in theory and practice.
On my first day in Yongxin Ruihe tax agency, the teacher of the agency gave me some previous audit working papers, which made me familiar with the relevant audit business process, made clear the purpose of annual report audit, and got a general understanding of the nature of the tax agency's work.
During my internship, I was lucky to learn a lot from a certified public accountant with many years of experience, some of which I really couldn't learn at school, that is, a spirit of concentration and diligence in my career. In the months of my internship, I have contacted dozens of companies of different sizes, including state-owned, partnership, private, foreign-funded, service, real estate, industrial and other enterprises of different nature, and basically all kinds of enterprises can be contacted. 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, consolidated statements 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, employee 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 provision for impairment of various assets. Whether the taxes (including turnover tax and other local taxes, etc.) will be included in the preparation of 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, the audit of wages payable depends on whether the accrued wages and expenses are the same, whether there is a payroll, and whether the paid wages and accrued wages are the same. If it's not the same, why check it step by step? Business tax, urban construction tax surcharge and education surcharge are accrued and paid according to 1%/7% and turnover tax 3%. Business tax and embankment surcharge (Shenzhen local tax) shall be paid at 0.0 1% of operating income.
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 it is unchanged to find the cross-checking relationship based on the original documents. During this internship, we audited a foreign-funded company, and an audit found that IOUs (with receipts and no invoices) amounted to more than 6,543,800+yuan, especially rental fees, utilities, business entertainment expenses, and the increase of other items, which suddenly increased the taxable income by more than 6,543,800+yuan. 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.
Every time I take part in the audit site work, it is a good opportunity for me to exercise and improve, so I take the assigned tasks seriously and carry out the audit procedures according to the requirements of the professional code. During this period, the teachers in the project department gave me good guidance, which made me realize that it is very important to strengthen communication with other customers while adhering to the principles of independence, objectivity and impartiality. According to this, we can judge whether the financial affairs of the enterprise conform to the national financial regulations and the quality of financial personnel. , so that we are full of confidence in the audit process, and at the same time establish a good cooperative relationship with the client units, which is convenient for our audit work to be carried out more effectively.
On the first day when I came back to work during the Chinese New Year, I turned over the audit working papers over the years, became familiar with the relevant audit business processes, made clear the purpose of the annual report audit, and got a general understanding of the nature of the work of accounting firms. The next day, I went to Jilian Electronics (Shenzhen) Co., Ltd. with sister Zhang Meikui, the project manager of our business department. The first lesson my senior taught me was monetary funds. With the first day of reading the working papers over the years, you won't be confused. But for the first time, the logical relationship between the items in the cash inventory table is very vague. However, with the next few exercises, I have become more and more proficient. Counting cash should not only pay attention to the specific amount of cash, but also check whether there are things that should not be put in the safe, such as white bars, gold bars and other personal items, and then use the cash balance counted on the counting day to reverse the cash balance on the audit base date, and then check it with the cash book balance on the audit base date to determine whether the cash accounts are consistent. The situation of bank deposits is complicated, and it is also the most important link involving the security of monetary funds. First of all, an enterprise with a certain scale will definitely open several different accounts in different banks, and each account has a balance. Some enterprises engaged in import and export business will also open foreign currency bank accounts. First, check whether the balance of the deposit journal on the audit base date is consistent with the balance of the corresponding account statement. If not, it is necessary to look at the debt situation, check the content and reasons of each debt, whether to clear the debt in time, and whether there are long-term debts. It is also necessary to send bank confirmation letters to all banks to confirm the correctness of the bank deposit amount. What's more special is that some enterprises have closed their accounts last year, and now they need to issue a copy of the corresponding bank account cancellation certificate (the most important thing in the field is to collect audit evidence, which is also one of them). For some current deposit and margin users, they need to be listed in other monetary funds. The business of general enterprises in this field is not very big, so it is easier to find. It is also important to check the vouchers of monetary funds, although some invoices are copied in the attachment, and the bank transfer check looks very simple. But if you really want to find out the problem, passing the test is the easiest to find. The second is to check the rental fees, utilities, business entertainment fees, etc. In the expense category. Because many enterprises choose not to invoice because they usually don't pay attention to or pay less, but according to the relevant provisions of the tax law, it is not allowed to deduct the invoice expenses before tax, so it is necessary to adjust the profits of enterprises and pay income tax.
The simpler the work, the less sloppy it is, which is also one of the characteristics of auditing.
Audit is to check accounting, which has been fully reflected in this audit. Audit is to see whether the accounting is correct and reasonable and whether the business accounting process of accounting is correct. Under normal circumstances, auditors will question the accounting treatment, and if they make mistakes, they will have to make adjustments and modifications. This is also a very troublesome thing and a very humiliating thing. Audit must deal with the relationship with accounting personnel, so that accounting personnel should not only modify but also persuade. Auditors must be familiar with accounting and be accounting teachers. Of course, there is still a gap between the theory and practice of audit textbooks, and the reality should be more relaxed. After all, not everyone is a certified public accountant. Secondly, I learned from sister Zhang Meikui that the attitude of auditing is also very important. Conscientiousness, carefulness and objectivity are the basic qualities of auditors. Only by being earnest, meticulous and objective can we find, think and expose problems. Abide by professional ethics and don't ask too many questions about company privacy, such as borrowing money and related parties. However, the audit report should reflect that the relevant parties have a good idea of what they want to do. In addition, we need to go through a certain period of systematic audit process training before we can understand the audit. Simply put, the division and cooperation of balance sheet items (assets, liabilities, owners' equity), audit, audit, audit; What is complicated is the risk control-oriented audit and sampling audit of enterprises, as well as the specific audit strategy and focus. You need to study with questions and ask the teacher. Pay attention to the details of every audit and ask you why you do this, why some projects are simple, some projects are complex, and why some projects are audited like that, and some are audited like that. Ask for advice immediately, and the opportunity is rare. Enthusiastic to help teachers solve simple problems and assist teachers in auditing. Master the whole process of audit, understand the purpose of audit plan, audit implementation, actual report and all kinds of materials needed in the process (license, articles of association, contract, meeting minutes, three forms, audit working papers, capital verification report, audit report of last year, income tax settlement report, etc.). ).
For agency bookkeeping, I think it is mainly necessary to have a solid theoretical foundation, good software operation ability, interpersonal communication and serious attitude, among which a solid theoretical foundation is the most important. The following are some extremely important matters that are easily overlooked by everyone at ordinary times. I summarize them as agency bookkeeping:
(1) Bank information: firstly, it is sorted according to the bookkeeping time for bookkeeping. If there is no receipt, mark it with a red line below the amount of the copy of the statement (pay attention to cash withdrawal in time to avoid cash entry).
(2) Cash payment fee: The fee should not be included in the credit, but should be indicated in red on the debit.
(3), the summary should be concise and easy to understand, and the most important thing is to be consistent, so as to compound.
(4) Urban construction tax of 201-1shall be accrued according to 1% of turnover tax in October, and after 12, it shall be accrued according to 7% of turnover tax. Remember that foreign-funded enterprises should also be accrued according to turnover tax from 20 10.
(5) Pay attention to whether the current account is estimated or prepaid to avoid double accounting. Have you checked the expense check?
(6) Pay special attention to the last payment made by the bank.
(7) Check whether the account statements are consistent at the end of the month, such as the inventory statement of raw materials and products and depreciation statement.
(8) Check at the end of the month: whether the production cost, manufacturing cost and VAT payable are carried forward.
From here we can see the difference between auditing and accounting treatment. But it is very necessary for you to learn accounting treatment first, because learning accounting treatment first can make me better understand and understand the principles and processes of enterprise accounting, make me more thoughtful and organized when auditing enterprises, save me a lot of necessary troubles in auditing, and lay the foundation for my future work.
With a flick of a finger, more than five months of social practice have passed. In this short time, I not only experienced the hard work by repeating the monotonous life, but also made me understand the significance of unity and cooperation through the process of getting along with my colleagues. But this experience has made me understand more about the truth of "sailing against the current, if you don't advance, you will retreat". The office life is hectic, and the short five-month internship is from morning till night every day, and overtime is common. Although the colleagues in the office look much older than their actual age, this group has always maintained the vigorous energy and keen insight of this industry, and it is indeed worthy of the title of "elite". This internship brought me a lot of things, which made me discover the shortcomings in my study, and made clear my future goals and how to go. I clearly feel that I am absorbing nutrients, and I am growing up bit by bit.
During my internship, I walked in the rapidly developing city every day, walking through the hurried crowd and looking at the carefree brothers and sisters on campus. I feel the pressure of work, the hardship of life and my emptiness! So I feel the importance of studying more. The pace of life in Shenzhen is very fast, and everyone is busy with their own future and a better life. In more than five months of internship, I deeply know the importance of knowledge. I am glad that what I learned in college has a place to use, but I also deeply feel my own shortcomings. I realized that I should constantly enrich myself and arm myself in my future life and work, so that I can confidently go to the society and face the future.
Through this internship in an accounting firm, I learned a lot before graduation, and many things that are not in textbooks but must be possessed after work. Understand the main responsibilities and organizational structure of the firm, learn some necessary office affairs, understand the recent accounting policies and regulations, and gradually become familiar with the audit business process and key steps. Being aware of the importance of external audit responsibilities, as an accounting firm, a sound financial system is essential for both social development and enterprise survival.
Finally, I would like to thank Shenzhen Yongxin Ruihe Tax Agency for giving me this rare internship opportunity, and my predecessors for their careful guidance and help!