Part I

The internship is an experience that every college graduate must have, and it allows us to understand the society and consolidate our knowledge in practice; the internship is a test of the professional knowledge of every college graduate, which allows us to learn a lot of knowledge in the classroom simply can't be, not only broaden our horizons, but also grow our insights, and is our first step towards the workplace. It allows us to learn a lot of knowledge in the classroom simply can not, not only broaden the horizons, but also increased insights, but also our first step towards the workplace.

First, the internship unit

The reform and opening up to my hometown has brought about sweeping changes, especially in the past two years, the establishment of a series of economic and technological development zones, led to the townships and villages, the development of the economy, learned of the news, a friend of a friend's referral, I found a company closer to our home, and would like to show my professional hands and feet here. I would like to show my professional hands and feet, develop my professional mind. With a beautiful vision, I came to the enterprise to implement comprehensive quality management, the use of advanced production technology, a full range of means of measurement and control. Advanced equipment, strong technical force, with the ability to produce and develop a variety of products, the enterprise produces a series of products, with excellent quality, good results, perfect service by the majority of customers welcome in the province and abroad has occupied a certain market.

Second, the main process of internship

The first time I came to the school, I was embarrassed, nervous, a little speechless, vaguely put their own university life, learning a report, and then is silent. The manager of the company saw my sense of urgency, so to break the deadlock, said: "Young man, look quite handsome well!" An unintentional compliment immediately eliminated the tension in my heart, I smiled and said: "Thank you for the manager's compliments! In the future, there are many places to learn from the manager, please teach." One of the person in charge of over, I sat in the manager's office and waited. A moment later, came a middle-aged man, the manager introduced that this is the company's financial department of the Wang accountant, you will follow him to learn in the future. I quickly got up, shook hands with him and greeted him, and told him about my internship. Accountant Wang nodded and said with a smile, "Do a good job!" And with that, my internship began.

(a)

The first day of work, the heart is not bottom, feel both fresh and nervous. Fresh is to be able to contact a lot of things in the school can not see, can not learn, nervous is in case of bad work and be criticized.

Perhaps the company was not established for a long time, the accounting department does not have too many people, there is only a minister of finance, a cashier, two accountants, and I saw the Wang accountant is one of them. Maybe it is the same hometown people's sake, Wang accountant to me very and gas. He first patiently introduced me to the company's basic business, accounting account set up and the specific accounting content of various types of subjects, and then explained to me as an accountant on the job to have some basic knowledge of the essentials of the difficult questions I raised, he asked and answered, especially some of the basic operation of the accountant, he has given careful guidance, to say the truth, I am really very grateful to him for my teachings. I am very grateful to him for teaching me. I am really grateful to him for teaching me. I am really lucky to have met such a master when I was just in contact with the society. Although the internship is not as busy and tiring as the formal work, I really put myself into the work, so I feel that I have a very fulfilling life, and I feel that the harvest is not small. With his help, I quickly adapted to the working environment here, and began to try to do some things independently

(2)

The first day is considered to be familiar with the basic situation of the company, the next day, I came to the unit early in accordance with the time of the work, the office floor, tables and chairs first cleaned up, and then wipe the glass, the first job is completed. The first job is completed, I satisfied myself with a smile.

Wang accountant also came to the office on time, he said to me, today mainly let me browse the company's previous vouchers. The first mention of vouchers, I think this is not our strong point? Previously in the school has done the accounting simulation internship, is not the filling of vouchers? I thought it was very simple, so for the vouchers will be swept aside, always think with the memory plus the theory of the university for the district original vouchers can be skillfully mastered. It is this impatient attitude that made me ignore the cornerstone of the accounting cycle - accounting entries, so that later Wang let me try to make a single accountant, I was still at a loss. That's when I thought of Master Wang's good intentions. So I can only go home at night to make up for it, I moved out of the "Principles of Accounting", read it carefully, and then read through the company's daily more often used accounting operations carefully. After all, accounting entries in the books can learn, but some of the bank statements, bills of exchange, invoices, etc. to rely on internships to really get in touch with, which has a deeper impression. Don't think just recognize on the line, but also all the documents by month by day sub-categories, and each business documents organized, bound with pins, in order to prepare for the bookkeeping, woo-hoo! This is the kind of work an accountant is expected to perform.

(c)

What I did in the next few days was to learn the company's business processes while trying to handle the business myself. Anyone who has done an accounting simulation knows that after filling out the vouchers, you enter the bookkeeping process. Although bookkeeping looks like something that elementary school students can do, it is difficult to perform such a large amount of repetitive work without a certain degree of patience and care. Because a mistake is not just with a pen or eraser sassafras painted even if, unlike in school, wrong can also use a razor blade to scrape it off, in the company, each step of the accounting system are strict requirements. Such a cumbersome procedure so that I do not dare to have a little sloppy, this is not to do homework or exams on the wrong deduction, which is related to an enterprise's accounts, is a business after the development of the development plan in addition to do a good job of accounting duties, the rest of the time when I have time I will also be with the cashier to learn knowledge. Other people think of cashiers as soon as they are mentioned is running the bank. In fact, running the bank is only one of the important work of the cashier. When I chatted with the cashier, I learned that it is not easy to run the bank, in addition to knowing how to deal with the bank in every business, but also have the spirit of suffering. Think about the cold winter or summer, who do not want to stay in the office comfort, but the cashier will have to run to the bank every one or two days, it is not an easy thing. Not to mention the long distance, just the toss back and forth is enough to last a lifetime. In addition to running the bank cashier is also responsible for the daily cash bank, daily cash custody and expenditure, as well as writing checks and operating tax-controlled machine. Speaking of tax-controlled machine or in recent years to promote the results of computerized accounting, anything to computerized. Tax-controlled machine is to print out the invoice joint, the amount and tax amount separate two columns, is to be organized together in the original documents. In fact, its operation is not difficult, as long as a little bit of Office software operation is very easy to master it. But the principle of which to fully grasp is not so simple. So I will talk about the use of tax-control machines in my spare time with the cashier, learned the basic operation, and later on the workplace will not be at a loss, because the textbooks learned in school did not mention this new machine, it seems that the internship is really important ah!

My modest learning has been recognized by the company, due to the early return to school, I had to end my internship, the day I left, a feeling of long-lasting love, get along with a long really a little reluctant to leave, the company manager Zhang said when I left: "If you go home to develop the words, do not forget to contact me! " Said, handed me a business card. I took it with both hands and put it into my pocket together with the internship appraisal form, and the day was August xx. My nearly one-month internship ended.

Third, the internship thoughts, feelings

The internship is really a kind of experience, only in person to know the taste. The knowledge learned in textbooks is the most basic knowledge,

No matter how the reality changes, grasp the most basic can respond to all changes. Nowadays, a lot of students feel that the knowledge learned in the classroom can not be used during the internship, and there is frustration, but I think, if there is no book knowledge as a foundation, and how to cope with this ever-changing society?

After this internship, although the time is very short. But what I learned is difficult to learn in my two years of college. Like how to get along with colleagues, I believe that interpersonal relationships are now a lot of college students just stepped out of society encountered a major problem, so in the internship I will intentionally observe seniors how to get along with colleagues and superiors, and they also try to be open-minded to ask for advice, not ashamed to ask. To make good interpersonal relationships. To make good interpersonal relations is not only limited to this department, but also with other departments such as the marketing department and other departments to get along well with colleagues, so that the efficiency of the work will be higher, people say that "harmony makes money" in our daily work is not unreasonable. And in the work of high, what people say "and gas make money" in our daily work is not unreasonable. And in the work often chat with seniors can not only relax the nerves, but also can learn a lot of things outside the work, although many situations we may not necessarily encounter, can be understood to do a good understanding of the purpose of this internship.

Although the internship is over, there are a lot of thoughts that I recall, in this season of spring, accompanied by the warm spring winds, flying together, flying to the far side, to chase my dream!

Part II

First, the main content of the training

In order to go to work as soon as possible to adapt to the actual work and competent, narrow the distance between theory and practice, in the school learning to develop students' practical ability and operational skills, one of the main ways is to carry out accounting simulation. One of the main methods is to carry out accounting simulation training. Accounting simulation training mainly includes the original vouchers, vouchers and register a variety of detailed ledgers, cash and bank deposit journals, registering the general ledger and the preparation of financial and accounting statements, but also includes the enterprise supply, production, sales of the three segments of the accounting and costing of accounting vouchers to obtain or fill out the method, but also includes the adjustment of the accounts, the accounts of the carry-over and closure of the accounts, the method of finding and correcting the wrong accounts and trial balances, incurred amounts and balances against the method, but not to the extent that it is not possible for the students to find a way of accounting. It also includes the methods of adjusting and closing accounts, finding and correcting errors, and the basis and method of preparing trial balances, balance sheets, balance sheets, balance sheets, and income statements.

Second, the basic process of practical training

Accounting simulation training is in accordance with the accounting form of accounting steps.

The first step, according to the simulation of the actual occurrence of economic operations, fill out and review the original documents, and then according to the audit of the original documents prepared by the original vouchers, and then according to the vouchers prepared by the summary vouchers. Fill out and audit accounting is the basis of accounting work, is to ensure that the accounting information is true, reliable and complete key, is to play an important part of the accounting supervision function. All accounting vouchers must be strictly audited by the relevant personnel, only the audit of the accounting vouchers can be used as the basis for registration of books.

The second step, according to the audit of the accounting vouchers were registered cash and bank deposit journals, a variety of ledgers and general ledger. Then with the end of the accounting period to make accounting adjustments, carry forward and closing, reconciliation. If you have found that there are errors in the book records, should be corrected in a timely manner.

The third step is to prepare the balance sheet and income statement and other major accounting statements based on the information in the relevant ledger records. In addition, a trial balance should be prepared before the formal preparation of the accounting statements.

Third, the practical training should pay attention to the problem

Because the original documents given in part to fill in, so the original documents to fill in the fill in the fill to pay attention to the problem can not be ignored, mainly: fill in the real and reliable. That is, fill in the content of the economic business, not false, not altered, digging. Content integrity. That should be filled in the project to fill in, not missing, especially need to pay attention to is that the year, month, day in accordance with the actual date of filling out the original documents; name to write the whole, can not be simplified; name or use to fill in a clear, not ambiguous; the signatures of the relevant personnel must be complete. Fill in a timely manner. That is, whenever an economic operation occurs or completed, we must immediately fill out the original documents, so that there is no backlog, no time, not after the fact to make up. Clear writing. That is, the handwriting is correct, easy to recognize, so that digital writing in line with the technical requirements of accounting, text neat, not grass, not messy, not "make"; rewrite the vouchers, to not string grid, not serial, not fuzzy. Sequential use. That is, the receipt of money or in-kind vouchers to order or classification number, when filling out the order of use in accordance with the number, jumping vouchers should be stamped with "invalid" stamp, shall not be torn. This is also a review of the original vouchers to focus on the place of attention.

The main content of this practical training is based on the original vouchers to fill out the vouchers, vouchers to fill out a large amount of work, some of the contents of the difficulty, almost all of the content of the accounting knowledge involved in the study, in order to do a good job in this part is not easy, if you don't pay attention to the ways and means, without the implementation of the requirements of the account, the work will be caught in the inability to carry out the step, in addition to strict compliance with the rules of the bookkeeping. In addition to strict adherence to the rules of bookkeeping there are many other issues to pay attention to: the basis for filling out the bookkeeping vouchers, must be the original vouchers or summarized original vouchers that have been examined and approved. Fill in the summary correctly. Primary accounts, secondary accounts or detailed accounts, account correspondence, the amount should be correct. The date of the journal voucher. The date of the journal voucher should be the actual date of the receipt or payment of money, but it may not necessarily be the same as the date recorded in the original voucher, because the receipt or payment is logged into the journal on the same day. Transfer vouchers should be dated as the date of receipt of the original voucher, but the actual date of the economic operation should be indicated in the summary column. The numbering of journal vouchers should be based on different situations using different numbering methods. If the enterprise's various economic operations of the voucher, using a unified format (common format), the voucher numbering can be used sequential numbering method, that is, by month sequential number. Units with very few operations may be numbered sequentially on an annual basis. If the content of economic operations are categorized according to the use of three formats of vouchers, vouchers should be numbered using the font size numbering method. That is, the different types of vouchers with the word to distinguish, and then the same type of vouchers sequential number to be consecutive. Three formats of vouchers, the use of font numbering method, specifically coded as "receipt of the word **", "pay the word **", "transfer the word **". For example, on May 12, received a cash, is the 30th receipt of the month, the record of the economic operations of the voucher number for the "receipt of the word No. 30".

If an economic operation requires the filling of more than one voucher, voucher numbering can be used fractional numbering method. For example, an enterprise using three formats of bookkeeping vouchers, bookkeeping vouchers should indicate the number of original vouchers attached for checking. If the same original documents to fill out a number of vouchers, it should not be attached to the original vouchers on the vouchers, "Annex **, see No. ** vouchers". If the original voucher needs to be kept separately, it should be indicated in the attachment column, but the vouchers for correcting errors and closing the accounts may not be accompanied by the original vouchers. Must be in accordance with the accounting system unified provisions of the accounting entries, according to the nature of economic operations, the preparation of accounting entries to ensure that the caliber of accounting is consistent, to facilitate the comprehensive summary. Application of the debit and credit method of preparation of entries, on the preparation of simple or composite entries, in order to reflect the economic operations from the account correspondence.

Fourth, the practical training experience

The content of the practical training has a certain practical, inspirational, comprehensive and applied, and focuses on the actual operation of business processing training and the cultivation of accounting professional judgment. Accounting work requires serious, pragmatic, careful, responsible for more books, more exchanges with others, skills are accumulated by experience. Through the study has initially mastered the basic skills of accounting, the application of theory in practice, adhering to the theory and practice, so as to deepen the understanding of the accounting profession, to improve the interest in the profession, consolidate the accounting theory and methodology learned.

Part III

I. Internship Overview

April 9, 2010, I formally with a new face vibrant Inner Mongolia Jiuzhoutong Pharmaceuticals Ltd. in front of the general manager of the company, began my accounting internship. The general manager smoothly agreed to my internship requirements, and said to me: "In our company, you must be able to learn a lot of things, do a good job!" A short sentence, gave the original on the actual work is still a little confused I was very encouraged.

Second, the content of the internship

The first day of the internship, I was a little nervous. After all, the first time I sat in the open air-conditioned office, see other people in and out, busy look, I can only stay on the side, a little bit can not be inserted, thinking when I can be integrated into it. Although I knew that interns should take the initiative to look for work to do, to have the eyes to work, but it seems that everyone did not treat me as an intern in urgent need of learning, everyone is busy with their own work. I was a bit embarrassed by this situation, and was discouraged to think, "Am I just going to sit here until the end of my internship? Do we all believe in the saying that the young ones are starved to death by the old ones? However, as soon as I thought of the current internship situation for college students, I immediately began to calm myself down and told myself not to rush and take my time. Before home I had looked up some information on the Internet, I think it should help me internship.

The company's accounting department doesn't have a lot of people, with a general treasurer, a cashier, two accountants, a credit measurement officer, a billing officer and a tax invoicing officer. I am very lucky to be able to learn from the basic semester, followed by various links. The first thing I learned was how to write tax invoices. The tax invoicing clerk was very young, but I learned a lot from him, some of which I really couldn't learn in school, which is a kind of dedication to the cause and the spirit of hard work. The first day to go there, there he explained my work content, at first I still feel quite nervous, and then and after his exchange, I gradually relaxed themselves. He told me to look at the VAT invoices and general invoices they had issued in the past. Since I had seen the invoices in school textbooks before, I didn't have a hard time understanding them, and I always thought that I could master the tax invoices with my memory and the theories I had learned in the university. But the actual operation is not sloppy. This is also an important part of the work of the company's accounting department.

After entering the workplace, I realized that I have a lot of seemingly simple things to do but not so easy, need to be careful and patience. In fact, it is not difficult to open the tax invoice, the difficulty is to distinguish which is the bill of lading, which is the return of the bill: which open the special ticket, which open the ordinary ticket. I don't recognize a single one of them except for the bus ticket, what machine-printed invoices, handwritten invoices, commercial, catering, not to mention checks and bank statements. I don't even know how to write invoices for gifts. Imagine what we usually learn is text narrative questions and then just write out the journal entries, there is a world of difference from the actual work. Everyone is very busy, a day to do a lot of work, no one has time to teach me to identify, so I went online to check the information in this area, found a "Invoice Knowledge Questions and Answers", after reading, and then distinguish between those bills, the idea is much clearer, and then I practiced my own registration account vouchers, after doing so, let seniors to help me revise, a few days down the line, I am much more proficient in the business.

The vouchers are made to enter the bookkeeping program. Although the bookkeeping looks a bit like a schoolboy will do, but the repetition of such a large amount of work without a certain degree of patience and care is very difficult to handle. Because a mistake is not just with a pen or eraser sassafras painted even if, each step of the accounting system are strict requirements. For example, write the wrong number should be crossed out with a red pen, and then stamped with the responsible person's stamp, in order to be invalidated. Wrong summary column, you can use a blue pen to cross and write the correct summary next to it, usually we write always feel good to write the center point, but the summary can not be, must be written up against the left can not be a space, which is to prevent the summary column was tampered with arbitrarily. For the writing of the figures also have strict requirements, the handwriting must be clear and elegant, fill in the grid, can not be upside down. And bookkeeping should be clear each detailed entries and the name of the general ledger, can not write, otherwise the total length of the debit and credit will not be able to level out. Such a cumbersome procedure so that I do not dare to have a little sloppy, this is not to do homework or exams on the wrong deduction, which is related to an enterprise's accounts, is an enterprise later to develop the basis of the development plan. All the accounts have been recorded, the next on the closing of the accounts, each account page to be closed once a month to be closed once a month, the so-called month to month is the meaning of the closing of the accounts of the most troublesome is the settlement of the period costs and taxes, according to the computer are pressed to the hand sore, and not pay attention to the error, to double-check two or three times to be able to do so. At first, I mastered the calculation formula, I thought that the computer is such a small matter will not be a problem, but because of carelessness, but calculated a lot of wrong data, good accountant Zhu taught me to use a pencil to write data, otherwise I really do not know to change the account book into what kind of.

There were times when I thought about giving up. Maybe I just started working, sometimes can not stand the boss and coworkers to the "gas", their hearts are very uncomfortable, and would like to resign and then change the job again. But calm down and think carefully, and then change a job is also yes, in the hands of others to work under the work are not so, thinking about finding a job is not an easy thing? I'm not sure if it's easy to find a job, but I'm slowly sticking to it. Just started. Should be down to earth to do their jobs, after all, and no work experience, and now have the opportunity to exercise themselves in all aspects. Otherwise, miss what to do in the future will not do well. Now the work, compared to others is not very difficult, after all, they are still familiar with everything here, not with others than, the work is not very difficult, it is easy to enter the work, the key is to learn how to speak to people, attitude and its handling. Due to less experience, I now have a lack of this aspect. Now I realize how good it is to be a student at school! Sooner or later, I have to work, sooner or later, I have to enter the society, sooner or later, I have to face these unavoidable things. Therefore, now I cherish the opportunity to learn, learn a little more is better than not learning, spend the same time, it is better to learn more, on the future choice of career will be of great help. And again, coming back to the work, mutual understanding makes me very grateful to them.

Every day in the specified time to and from work, to work during the work of their own work seriously and on time to complete the task, can not be hasty perfunctory. Daily repetition of monotonous and tedious work, time is easy to get tired. Appears to be boring. But the work is simple and can not be sloppy, you a small error may bring great trouble or loss to the company, or have to seriously complete.

Third, the summary

I summarize the significance of the personal internship and the understanding of the accounting work as follows:

1, as an accountant, the work must be on a good professional quality, professional ethics and dedication to the attitude. Accounting department as the core organization of modern enterprise management, its practitioners, must have high quality requirements.

2, as an accountant to have a rigorous work attitude. Accounting is a very precise work, requiring accountants to accurately account for each indicator, memorize each tax law, the correct use of each formula. Accounting is not a creative work, it relies on one precise figure after another to reflect the problem. So we must strengthen our sensitivity to the numbers, timely detection of problems to solve problems to make up for the loopholes.

3, as an accountant to have good interpersonal skills. Accounting department is the core department of business management, down to collect accounting information, to report on accounting information, to cooperate with each other to organize the accounting information, and to make good relations with the public and government departments. In the various departments of the various personnel to deal with must pay attention to communication methods, coordinate the working relationship between each other.

This half-month internship gave me a deep feeling, although the time is very short and is still to be further study, as if all of a sudden grow up, know more to do and do the truth, really know the meaning of learning, the precious time, and the true meaning of life. Let me more clearly feel the heavy responsibility on their shoulders, see their own position, see the direction of their own life. This internship experience has benefited me for the rest of my life. Toward society, interpersonal relationships are sometimes more important than work ability, and good interpersonal skills can bring us smooth work, success and opportunities. In the work of everyone as a mentor, then it is possible to work in the work of the harvest more.

Part IV

I. Basic description of practical training.

After learning basic accounting for one semester, although we have mastered the theoretical knowledge, it is still difficult for us to apply these theories to practice, and we are not able to combine theory and practice well. As we all know, as an accountant, if you can't do the accounts, if you can't reflect the business in the form of accounts, then you can't be considered as an accountant. So in the second semester of the first year we opened this accounting practical training course.

The practical training focuses on the hands-on work, the business of the enterprise can skillfully reflect the business, so as to prove the strength of an accountant. Therefore, our school in line with the theory combined with the idea of practical, let us study practical training courses so that we are not only in the theory is strong, in the hands-on ability is stronger. So that we can better put into the work in three years after graduation out of school.

II. The basic content of practical training.

The course of basic accounting practical training is mainly based on basic accounting as the theoretical basis for practical training of some businesses occurring in the enterprise. To be able to be guided by the theory of the entire accounting accounts program with a complete scientific method embodied

The specific content of the practical training are mainly:

1, how to fill out the original voucher, it is to allow the trainee to the occurrence of business in the form of a voucher for the record, and to be able to fill in the correct business occurrences.

2, how to review the original vouchers correctly. This requires the practical trainee to learn not only to be able to fill out original vouchers, but also to be able to review the original vouchers for correctness.

3, how to fill out double-entry vouchers. This requires the practical trainee to be able to distinguish the debit and credit sides of the account and fill in the voucher correctly.

4, how to fill out a single-entry voucher. Because this method of bookkeeping can not fully reflect the correspondence of business occurrences, it is not easy to check the correctness and completeness of the account records. So this content is only the teacher classroom explanation no information to do specific practical training.

5, how to correctly audit the vouchers.

6, how to correctly register the journal. This requires the trainee to be able to make proper entries in the daily cash and bank accounts in a prudent manner.

7, Perpetual Inventory System and correct entries in the inventory ledger. This is to enable the practical trainees to make correct entries in the books of accounts by using the quantity-amount type of accounts and various methods of inventory valuation.

8, how to correct errors. This requires the trainee to be able to correct books and vouchers that have been incorrectly entered using the correct correction method.

9, bookkeeping rules and closing. Requires the practical trainee to be able to register the books of accounts correctly under accounting standards and close the books correctly on a particular date.

10, How to prepare reconciliation of bank balance. This is to be able to properly reconcile the books in case of outstanding bank accounts.

11, how to be proficient in the summary statement of accounts accounting procedures. This is to allow the trainer to be able to account for the main operating characteristics of the subject, the size of the economic operations of different degrees of complexity, reasonable and scientific application of the organization of the accounts.

12, how to prepare the statement of accounts. The preparation of the statement is an important part of accounting, but also the last link, which is mainly to make the trainers clear the requirements for the preparation of the statement and familiar with the types of accounting statements, format, to clarify the source of its filling information and master the specific preparation method.

III. The basic process of practical training.

In our school's existing hardware measures, it is not yet possible to achieve a complete process of practical training. However, under the leadership of our teacher Mr. Lu, it is possible to make the practical training in this difficult environment, so that we can easily spend every practical training content.

Our practical training process, first of all, the teacher according to the latest accounting standards and theories to give us a detailed explanation, which is also interspersed with his experience as a senior accountant and some interesting things, which not only allows us to quickly absorb the course of lectures but also make the classroom atmosphere is very active. Secondly, some of the current accounting problems in society to focus on the explanation after the explanation, leaving enough time for us to carry out practical training in the classroom, if there are problems, Mr. Lu will seriously explain until we understand. Finally, it is the teacher of the practical training we do after reviewing the comments.

Four. After the practical training experience and experience.

In the more than four months of study of basic accounting practical training, I have a deeper understanding and insight.

1. Be honest in accounting.

In this competitive and challenging society, integrity is increasingly playing an important role that can not be ignored. If a person does not have good integrity character, it is impossible to have a firm belief. A person who usually will not credit in the critical moment will not be able to make sacrifices for the lofty ideals and beliefs. And we as an accountant, in control of an enterprise or even a country's treasury, if not abide by, that will lead to very serious consequences. Therefore to be a good accountant, to be a useful person to the country, we must be integrity-based.

2. To be an accountant, we must talk about the basis and evidence.

In the current legal society, no matter what you do, you have to pay attention to evidence. If you can not take evidence to prove that you have done a good thing even if you say that no one will recognize. So only evidence can explain everything. And we as accountants in the filling of vouchers and registering books, are to evidence for the operation, there is no legal vouchers as the basis for proving whether the business occurs, you can not be accounted for. So in accounting, speaking of evidence is the most important.

3. To be an accountant requires good dedication.

Dedication is very important in any profession. A person only with enthusiasm to face their own work, in order to continue to make progress and make their own business better development, in order to better realize the value of their lives. In our accounting profession more need to dedication, we deal with numbers all day long if we are not dedicated, not careful with the work, it will produce a great loss. So we as accountants should be more dedicated to their work, and constantly update new knowledge, improve professional skills.