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Q：
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What behaviors are prohibited by each unit when conducting accounting calculations?
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A:
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Arbitrarily changing the recognition standards or measurement methods of assets, liabilities and net assets (owner's equity), falsely listing, overlisting, not listing or underlisting assets, liabilities and net assets (owner's equity);
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Falsely listing or concealing income, or delaying or advancing the recognition of income;
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Arbitrarily changing the recognition standards or measurement methods of expenses and costs, falsely listing, overlisting, not listing or underlisting expenses and costs;
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Arbitrarily adjusting the methods for calculating and distributing profits, fabricating false profits or concealing profits;
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Other acts in violation of the unified accounting system of the state.
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Q：
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Which situations of each unit does the financial department supervise?
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A：
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Whether accounting books are set up in accordance with the law;
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Whether accounting vouchers, accounting books, financial accounting reports and other accounting materials are true and complete;
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Whether the accounting calculation complies with the provisions of this Law and the unified national accounting system;
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Whether the personnel engaged in accounting work possess professional capabilities and abide by professional ethics.
When supervising the matters listed in item (2) of the preceding paragraph and discovering any suspicion of major violations, the financial department of The State Council and its dispatched institutions may inquire about relevant circumstances from the units that have economic business transactions with the supervised units and the financial institutions where the supervised units have accounts. The relevant units and financial institutions shall provide support.
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Q：
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Who does the person in charge of the unit refer to?
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A：
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The person in charge of an entity refers to the legal representative of the entity or the principal person in charge who, as stipulated by laws and administrative regulations, represents the entity in exercising its powers.
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Q：
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What responsibilities should the person in charge of a unit have towards the accounting institution and accounting personnel?
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A：
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The person in charge of an entity shall ensure that the accounting institution and accounting personnel perform their duties in accordance with the law and shall not instruct, direct or force the accounting institution and accounting personnel to handle accounting matters in violation of the law.
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Q：
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What does the unified national accounting system refer to?
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A：
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The unified national accounting system refers to the system formulated by the financial department of The State Council in accordance with the Accounting Law of the People's Republic of China concerning accounting calculation, accounting supervision, accounting institutions and personnel, as well as the management of accounting work.
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FAQ
