The content of the basic examination center of primary accounting and economic law: arbitration and civil litigation.

There are still two days before the official end of the junior accounting title exam. Candidates who did not take the exam should seize the last time to consolidate their knowledge. Today, Deep Space Network continues to explain to you another high-frequency examination content of the course "Fundamentals of Economic Law", arbitration and civil litigation.

Content Navigation Primary Accounting Test Site Comparison between Primary Accounting and Intermediate Accounting; Development Prospect; Secret of Primary Accounting Customs Clearance

Contents of primary accounting test sites

Jin ri he Xin Kao Dian

1: arbitration and civil litigation, the core test center of primary economic law

Mind mapping of core test sites

Overview of core test sites

(A) the scope of application of arbitration

1. Arbitration: Contract disputes and other property rights disputes between citizens, legal persons and other organizations as equal subjects.

2. Those that cannot be submitted for arbitration: ① disputes over marriage, adoption, guardianship, upbringing and inheritance; (two) administrative disputes that should be handled by administrative organs according to law.

3. Arbitration law is not applicable to the following arbitrations: ① labor dispute arbitration; ② Arbitration of agricultural contract disputes within agricultural collective economic organizations. It does not fall within the scope of arbitration stipulated in the Arbitration Law, but is regulated by other laws.

(2) Basic principles of arbitration:

(1) voluntary principle;

(2) The principle of fair and reasonable settlement of disputes according to facts and laws;

(3) The principle of independent arbitration;

(4) The principle of finality: After the award is made, if the parties apply for arbitration or bring a lawsuit to the court on the same dispute, the arbitration commission or the court will not accept it.

(3) Arbitration agreement: a written agreement between the two parties to submit economic disputes that may occur or have occurred between them to an arbitration institution for arbitration.

Once the arbitration agreement is established according to law, it is legally binding. The arbitration agreement exists independently, and the modification, rescission, termination or invalidity of the contract shall not affect the validity of the arbitration agreement.

(4) Arbitral award

1. The arbitration commission shall be selected by agreement of the parties, and shall not be subject to hierarchical jurisdiction or regional jurisdiction.

2. Arbitration shall be held in court, but the parties may agree not to hold a court session.

3. Arbitration shall not be conducted in public: if the parties agree to make it public, it may be made public, except those involving state secrets.

4. The award shall be subject to the majority, and the minority opinions shall be recorded.

(a) the scope of application of civil litigation:

Disputes between citizens, legal persons and other organizations and between them arising from property relations and personal relations.

Main applicable cases

(1) Civil cases arising from civil law, marriage law, adoption law, inheritance law, etc. Adjust the property relations and personal relations between equal subjects, such as contract disputes and real estate disputes;

(two) disputes arising from social relations adjusted by economic law and labor law, and cases in which civil litigation procedures are applied according to law;

(3) Voter qualification cases tried by special procedures and non-litigation cases such as declaring citizens missing or dead;

(4) Debt cases settled in accordance with supervision procedures;

(5) Cases in which bills and related matters are declared invalid in accordance with the procedures of public notice.

(2) Civil trial system

1, collegiate bench system: it should be an odd number of more than 3 people;

2, avoidance system;

3. Open trial system: No matter whether the trial is open or not, the judgment will be publicly announced.

(1) Legal non-disclosure: state secrets, personal privacy and other provisions of the law;

(2) the application is not open: divorce cases; Trade secret case.

4. Two-instance system of final adjudication: After the case is tried by the court of first instance, if the parties are dissatisfied, they have the right to appeal to the higher court within the statutory time limit. The judgment and order of the court of second instance are final.

(3) Litigation jurisdiction

1. level jurisdiction: Most civil cases are under the jurisdiction of the grass-roots courts.

2. Regional jurisdiction:

(1) General principle: the plaintiff is the defendant.

(2) Special jurisdiction:

(a) the litigation of contract disputes shall be under the jurisdiction of the court of the defendant's domicile or the place where the contract is performed;

(2) The litigation of insurance contract disputes shall be under the jurisdiction of the court where the defendant has his domicile or where the subject matter insured is located;

(3) A bill dispute lawsuit shall be under the jurisdiction of the court where the bill is paid or where the defendant has his domicile;

(4) Lawsuits arising from disputes such as the establishment of the company, confirmation of shareholders' qualifications, profit distribution and dissolution shall be under the jurisdiction of the court where the company is domiciled;

(5) A lawsuit brought for a dispute over a railway, highway, water, air transport or combined transport contract shall be under the jurisdiction of the court of the place of origin or destination of the means of transport or the defendant's domicile;

⑥ Infringement litigation is under the jurisdiction of the court in the place where the infringement occurred (the place where the act was implemented and the place where the result occurred) or the defendant's domicile: information network infringement: a. the defendant's domicile; B the location (place of implementation) of the computer equipment accused of infringement; C. the domicile of the infringed person (the place where the result occurred); Infringement of products and services: a. place of production; B. place of sale; C. the place where the service is provided; D. the place of infringement; E. domicile of the defendant

(7) Claims for damages arising from railway, highway, water and aviation accidents shall be under the jurisdiction of the court where the accident occurred or where the vehicle and boat first arrived, where the aircraft first landed or where the defendant was domiciled;

(8) Litigation for claiming damages due to ship collision or other maritime accidents shall be under the jurisdiction of the court of the place where the collision occurred, the place where the collided ship first arrived, the place where the injured ship was detained or the defendant's domicile;

9. A lawsuit brought for salvage charges at sea shall be under the jurisdiction of the court where the salvor or the rescued ship first arrived;

An action brought for general average shall be under the jurisdiction of the court at the place where the ship first arrived, where the general average was adjusted or where the voyage was terminated.

(3) exclusive jurisdiction: real estate disputes-the location of real estate; Port operation dispute-port operation site; Inheritance dispute-the domicile or main inheritance place of the decedent when he died.

(4) Jurisdiction by agreement: the scope of agreement selection: the defendant's domicile, the place where the contract is performed, the place where the contract is signed, the plaintiff's domicile and the location of the subject matter.

(5) Joint jurisdiction: If two or more courts have jurisdiction (joint jurisdiction), the plaintiff may bring a lawsuit in one of them; If the plaintiff brings a lawsuit in two or more courts with jurisdiction, it shall be under the jurisdiction of the court that filed the case first.

(4) Limitation of action

1, length of statute of limitations: ordinary statute of limitations: 3 years; Maximum limitation of action: 20 years (counting from the date when the right is damaged).

2. Suspension and interruption during the limitation of action

3. Cases in which the statute of limitations does not apply

(1) Request to stop the infringement, remove the obstruction and eliminate the danger;

(two) the real estate right holder or the registered movable property right holder requests the return of the property;

(3) Requesting to pay alimony, alimony or alimony.

Comparison between Primary Accounting and Intermediate Accounting

The primary accounting title is a stepping stone to enter the accounting profession, and the intermediate accounting title is a symbol of professional ability.

Getting a junior accountant certificate is equivalent to a stepping stone to the accounting profession. It just means that you have the basic qualifications of an accountant, and the positions you can engage in will be limited. The most common is cashier. But getting the intermediate accountant certificate is different. The intermediate accountant certificate is a symbol of professional ability. In addition to academic qualifications, there are also requirements for work experience.

When you hold the intermediate accountant certificate, you are more likely to be favored by the examiner when interviewing for the corresponding position, because it is a proof of your personal practical ability. At the same time, u means you have a broader career development space!

We can sum up as follows: primary accounting is only the foundation, and intermediate accounting can make you develop and explain the difficulty!

There are differences between junior accountants and intermediate accountants in their work.

Holders of junior accountant certificates are generally engaged in the basic work of the accounting industry, and their wages are low at first. The holder of intermediate accountant certificate can be a senior accountant of large companies and enterprises, and is likely to become the chief financial officer. This shows that the intermediate accountant certificate gives you more opportunities for promotion and salary increase. The higher the level, the higher the gold content of the certificate.

The job opportunities of the two are different: the acquisition of intermediate accounting certificate must take more thought than the primary one!

The entry requirements are different, and the primary accounting title is the starting point.

Judging from the registration conditions of the two, to apply for the intermediate accounting title examination, you need to meet at least a college degree and have 5 years of accounting experience; Junior accounting, on the other hand, has a low entry threshold and a high school education or above. The gap between the application conditions shows that the primary accounting title is only a starting point of the accounting industry, and the starting line is essentially different.

To sum up: the intermediate accountant exam is more difficult than the primary one. If you want it, you must work hard!

The development prospect of primary accounting

First, the entry threshold

Although the primary accounting exam is the least difficult of all exams, it still needs accountants to take it. Why? With the development of the times and fierce competition, people who enter the accounting profession now basically need a certificate to prove their strength. More importantly, in terms of recruitment, more and more enterprises pay more attention to this primary certificate. It can be said that the primary accounting certificate has become a "stepping stone" for accounting job seekers today.

Second, promotion is necessary.

Although the gold content of primary accounting certificate is slightly lower than that of certified public accountants and intermediate accounting certificates, it is the most basic condition to hold primary accounting certificate if you want to be promoted to the position of supervisor and manager. Secondly, if some graduates want to take the civil service exam after they come out, and 70% of the exam content will involve professional knowledge, then for accounting students, getting the primary certificate will also help you take the national civil service exam and other civil service exams.

Third, the improvement of personal ability.

Don't think that the primary accounting certificate is useless because of its low gold content. Although the primary examination is not difficult, it is also a performance that can prove personal strength. Moreover, by taking the primary examination to obtain the certificate, personal ability has also been improved. At least one person has learned more professional knowledge and broadened his knowledge, which can be said to be a step closer to the goal on the road of career planning.

What are the employment directions?

Although the entry threshold for junior accountants is low, after obtaining the certificate, candidates will have more employment directions to choose from. For example, after obtaining the certificate, candidates can hold junior financial positions such as cashier, accounting assistant, accountant and file keeping, and their work units are generally state organs, social organizations, enterprises and institutions.

Secret of customs clearance of primary accounting

First, refer to the exam outline and summarize the core test sites.

Although the primary accounting title examination is difficult for candidates with poor foundation, in order to reach the passing line of 60 points, we must first start with the examination outline. With reference to this year's syllabus, what often changes is the focus of our knowledge. Take time and energy to review these key knowledge.

Usually, you will encounter repeated test sites when you do problems. Write down these knowledge points in time. And for the idea of doing the problem, do a good job of induction and timely reflection. For the types of questions that often make mistakes, we should also make records in the wrong set, leave the correct ideas aside, and need to check for missing items frequently.

Second, practice the real questions and adapt to the exam status in advance.

Prepare for the primary accounting title exam, paying special attention to the real questions. Through real questions, we can sum up the laws of propositions, that is, common test sites, and find out where our shortcomings are. Familiarity with proposition rules and test sites can help us learn to draw inferences and improve the accuracy of doing problems; When you are very clear about your own shortcomings, you can make good use of your strengths and avoid weaknesses, and make up for your shortcomings. And by practicing the real questions repeatedly, you can adapt yourself to the exam state in advance.

Third, consolidate the basic knowledge, and check and fill the gaps repeatedly.

If your own foundation is poor, the preparation for the primary accounting title exam must be based on consolidating the basic knowledge, so that you can check the missing and fill in the gaps repeatedly. Most questions are based on basic knowledge points, so basic knowledge must be mastered on the basis of understanding. Read the textbook carefully, analyze the examples repeatedly, and sum up a set of applicable answering skills.

How to check and fill the gaps, you can find your own weaknesses from the wrong set of questions. In view of the knowledge points that have not been mastered skillfully, it is suggested to listen to the online class again, supplemented by exercises, and consult teachers and seniors in time when encountering problems.

These high-scoring tips are very suitable for students with poor foundation who are preparing for the junior title exam!