I have two choices in my present job: one is a cash cashier. One is material accounting. I don't know which one to choose.

internship in an accounting firm. In the past two months of internship, I have accompanied four project managers to Wuhan, Shiyan, Xiaogan, Beijing, Dalian and Shenyang to participate in the European Union-China ××××× Education Project (PMU), Shiyan ××××× Tire Co., Ltd. (Sino-foreign joint venture), Xiaogan×××× Metal Products Co., Ltd. (subsidiary of listed company ××× Technology) and Wuhan. During this period of time, I personally experienced the life of CPA, not only familiar with the audit business, but also saw many contents of the company's accounting practice, which made a great leap in theory and practice. For the convenience of writing, I basically describe what I saw and felt according to the time sequence of participating in the project, and it is advisable to keep the customer's information confidential according to professional ethics. What I said in this paper is a glimpse of a CPA recruit and does not represent a formal opinion.

◎ EU-China ××××× Education Project (PMU)

This is the first audit project I participated in. PMU is an EU aid project in China, with abundant funds and similar institutions. The auditing standards we follow are independent auditing standards and Terms of Reference provided by the European Union. Since it is a report to the European Commission, it is naturally required to use both Chinese and English. The Terms of Reference first gave me a scare, and the project manager handed me nine pages of materials and asked me to "translate it first today". Although I haven't studied English accounting well, it's easier to deal with books and literary stars. It's not too late to remember the benefits of that big and thick book.

I will be out of the field on Monday. The EU has strict internal control requirements, and our test rate must reach over 95%. Because it does not involve business income and profit, my task is to test a large number of frequent expenses, focusing on the control test. After several days of testing, I found many problems. There are only eight employees in PMU, and the cashier is also a data engineer. Some expenses are not signed by the cashier. The Chinese staff of PMU explained that the cashier often travels, so the accountant is responsible for financial matters, and it can be approved as long as the directors of China and Europe approve it. Such a structure is too encouraging for insiders to commit crimes. At the scene, we did see that there were large office supplies invoices issued in small grocery stores. In addition, during the audit, we found that PMU spent a staggering amount of money on coffee and tea when organizing various trainings (although their expenses are very huge, the weekly salary of a translator is equivalent to RMB 3,75). By searching the list of trainees on the Internet, we know that everyone (including employees, teachers, students and assistant service personnel) spends an average of one day on coffee and tea in 3 yuan. Hehe, do you go to Starbucks every day? In the end, the accountant had to tell the truth. Due to the limitation of the budget, part of the expenses paid to the training venue providers were listed in the invoice of coffee, and the Chinese director knew this part clearly, but the European side didn't know it. Although I have made full mental preparation, I know that there is a huge difference between theory and practice, but when this difference is exposed in front of me, I still feel at a loss ...

I got a call from the head of the institute on Friday afternoon and left for Shiyan the next day.

◎ Shiyan ××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××××× This company is an old customer of the institute, and it is a typical state-owned industrial enterprise. A few years ago, it made a joint venture with a famous Malaysian company, but it can be seen that the introduction of foreign capital has not brought substantial changes to it.

We came to the office area with the majestic March sound of the factory broadcast. My task is to audit long-term and short-term investment, three expenses, non-operating profit and other subjects, and at the same time, I have to cooperate with other colleagues. Manager Chang is very strict, working papers must be written in strict accordance with standards, and audit objectives, audit procedures and audit conclusions are all indispensable. Undeniably, such a requirement can really make us keep a clear head in the face of complicated data, and a clear audit thinking almost determines the quality of all our work. During the audit, I found that the accounting practice of enterprises is quite different from what we have learned, but after careful analysis, many treatments are feasible in theory, but for some specific considerations or even improper purposes. For example, there are more than 6 million balances of the lenders who pay wages, in other words, the company has always owed so much money to its employees. There are many business companies that record other accounts receivable and payable, and the details are the names of the salesmen, which may increase the pressure on the salesmen, but it relaxes the management of the company's accounts receivable and payable, which is very likely to cause problems. In addition, the direct transfer of the company's cash and bank deposits is not a lot, but a large number of various commercial bills. I once saw a bank acceptance bill endorsed for more than a dozen times, and it almost traveled all over China. At the same time, the company also has a large number of tripartite goods debt-paying agreements. This shows that domestic enterprises still have a serious problem of poor cash flow, so they have to cash in in kind or in bills. These are less liquid than cash, which will certainly affect the normal production and operation of enterprises.

It is often said that state-owned enterprises lack vitality. This audit made me realize this point first hand. In this company, I met an accountant who has worked for 1 years. He is very clear about the whole production and operation of the company. He can tell what changes have taken place in the market this year, how much profit he expects to achieve, when and how much raw materials should be purchased, and what proportion of products should be produced. Malaysians discovered this talent as soon as they arrived, and often talked to him alone, which made other Chinese leaders unhappy. Finally, Malays dared not go to talk to him because "I still want my job. Anyway, I will jump soon. "

at this point, how can people be inferior? Our opinion is: reservation.

◎ Xiaogan×× Metal Products Co., Ltd.

Xiaogan's economy has always been relatively strong in Hubei Province. Here, I see a corner of the county economy. This company is a state-owned enterprise and is heavily in debt for various reasons. When a company in Hanchuan City (affiliated to Xiaogan City) went public, the leaders coordinated the relations between all parties, and the listed company merged it, so this company became a burden that the listed company could not get rid of: not only did it have no main income (it had stopped production, but the factory and equipment were rented to workers for external processing, and only land was sold to real estate developers to earn income), but it also had to bear a lot of expenses (according to the agreement, managers and retired employees still had expenses). The management of listed companies means not to include Xiaogan Company in the consolidated accounting statements, and Xiaogan Company even "safely" gives us such matters as depreciation and amortization: "We haven't moved these things yet, just waiting for you to make sure that our accounts at the end of the year are not closed." It is admirable that several CPAs have carefully and responsibly learned the required figures and audited the accounting statements. I don't know the exact figures, except that the person in charge of Xiaogan Company sent us away with his teeth clenched. I think he must be dissatisfied with our results.

hehe, don't make a mistake, CPA is not to whitewash problems for enterprises.

◎◎◎◎◎◎◎◎◎◎◎◎◎◎◎◎◎◎◎◎◎◎◎◎◎◎◎◎967 I only followed this project for one day, but I found many problems on this day. The founder of the company is a few graduate students who are engaged in technology, and they don't know much about accounting. The accountants they hired have never understood IDC, so the people in the finance department are always changing, and many decisions have no accountants at all. Even the more than 4 large servers rented by the company through financing are only clear to the slightly dull vice president. In the physical inventory, it was found that there were several mismatches between the book and the firm offer, and the enterprise had no concept of asset management at all. During the audit, I also found that there was a suspicion of inflated capital (2% of the paid-in capital could not be verified) and reported it to the project manager in time. The boss of the company is very aware of the problems existing in the enterprise, and he is eager to find high-level accountants to improve the management. This time, he also wants to have an external motivation to stimulate us. But unfortunately, my colleagues told me that this report can only be "negative", or suggested that the audit should be changed to management consulting and no report should be published.

It seems that private enterprises really have a long way to go to grow and develop. I wish them all the best.

◎ Beijing ××××× Supermarket Co., Ltd.

When I arrived in Beijing, I felt that our store was really a big store. More than 2 professionals all had rich experience, and I, a new recruit, just sucked nutrition greedily.

Retail is not a easy job, with a large business volume, many branches and many people. What's even more terrible is that the current market environment is bad, and foreign retail giants have seized the China market in large quantities, and enterprises are selling at lower prices, which leads to vicious competition. This time, I went to Dalian and Shenyang with two colleagues, three stores, one for 16 days.

objectively speaking, the management of listed companies is indeed better than that of non-listed companies, and the management systems are sound and complete. In Dalian, the company's cost control is very strict, copy paper is limited to double-sided use, and a lot of costs are passed on to suppliers. Therefore, the company gained more than 3 million profits under the gross profit margin of 1%. The project manager arranged for me to do monetary funds and three expenses, as well as the inventory of fixed assets and long-term deferred expenses, which surprised me a lot.

I thought that monetary funds were cash and bank deposits, but the big deal was other monetary funds. When I finished my working papers and sent them to the project manager, I couldn't answer any of her questions, so I had to take the initiative to withdraw and redo them. Later in the audit, I learned that there would be so much content in the seemingly simple bank deposit balance reconciliation table. Indeed, if the company's accountants and cashiers were dishonest, I really wouldn't know there were so many things. The same is true for the three expenses (operating expenses, management expenses and financial expenses). When I made a comparative analysis table, I simply made a comparison according to the detailed items, but the project manager told me that I didn't pay attention to some changes in the handling methods this year. Although they are the same detailed items, the accounting content has changed. If we compare them directly, we will find that there is no major abnormality, but we can see something when we return to specific economic items. Moreover, due to the particularity of the industry, management expenses and operating expenses should not only be compared separately, but also be compared in total. It really benefited a lot. The two colleagues are also very serious about the tax treatment of the entrance fees and sponsorship fees charged to suppliers and the Dalian VAT management policy. They not only turned out the approval from the State Administration of Taxation, but also asked the Dalian State Administration of Taxation to issue a certificate agreeing that the VAT can be deducted when it is purchased in Dalian. These actions not only did not arouse customers' antipathy, but won their respect.

Life in the office is hectic. The two-month internship lasts from morning to after 11 pm every day. Maybe we are used to it, but the accountants of all the companies I have been to are exhausted by us. Although all the colleagues in the office look much older than the actual age, this group has maintained the vigorous energy and keen insight of this industry, and is indeed worthy of the title of elite.

In Shenyang, I met an alumnus unexpectedly. I graduated from the accounting department of Finance University in 1994. It is said that I was still in the public relations department at that time, and now I have been the financial manager of Northeast China. There are not many alumni in the north, let alone in Shenyang? Everyone talked about building 37 and the various restaurants at the back door. It was very kind and happy. On second thought, I am also a person who is about to graduate, and I will soon leave the campus where I have lived for four years. There are my successes and failures, my pain and happiness, and my love. Stepping into the society, I am about to wander in a strange environment. I believe I will seize every present and meet the future of every day with confidence!