Vigilance: Some Misunderstandings Of Accountants' Learning

The era of "attracting fresh food to the sky" has passed. Innovative and creative creation has become the main theme of the development of the times.

In the face of the complex and changeable economic environment, the new accounting standards and theories are constantly pushed forward, and the accountants should learn more and more constantly to improve the pace of social development.

Misunderstanding one: emphasizing "practice" instead of "theory"

Some people think that accounting needs experience and book knowledge is not very important.

Accounting is a highly policy oriented job. It requires a high degree of professional judgement of employees. If we do not understand the system and criteria, we will not be able to make a correct judgement.

The object of accounting work is the economic activities of the unit. It requires the financial personnel to know the details of every aspect and details of the economic process itself, that is, the business process, in order to make correct accounting and effective supervision.

However, many people mistakenly take some accounting practices (as they may or may be wrong) as accounting practices, and think that theoretical knowledge is useless. In fact, this idea is wrong.

Misunderstanding two: pay more attention to certificates and abilities

When it comes to accounting, someone will ask, "are you a certified public accountant?" Zhu Yuanzhang is a born cow, but he has an outstanding military talent, and falls into Tang Jun, whose talent is undeniable.

Nowadays, some accounting examinations, as tools for improving the theoretical level of employees, do not have any problems in themselves. The problem lies in those who are eager for quick success and instant benefits, so that they can get qualification certificates for the purpose.

In fact, obtaining the corresponding qualification certificate is just icing on the cake, and it is not a timely help.

One person's

Whether he is high or low depends on his foresight, foresight and execution in his professional field, but not a simple certificate.

Misunderstanding three: emphasis on "experience" and light concept

Some people tend to regard empiricism as "experience" (that is, experience or experience).

In fact, the past successful experience may not be applicable now, because the environment has changed.

For example, the cost reduction of manufacturing industry is rooted in the optimization of equipment. If the three traditional equipment is replaced by a modern equipment with a price higher than the total price of the three traditional equipment, the cost is higher from the cost of purchase, but the efficiency will be higher than the original efficiency. This scheme is feasible, because the staff has reduced by 2/3, the electricity consumption has been reduced by 2/3, and the efficiency has been higher than the original. Do you think the cost is high or low?

Misunderstanding four: heavy form and light substance

Report analysis is the main means of financial analysis, but the premise is

Timely, accurate and complete.

The current accounting system and norms have changed rapidly. Different accounting systems are based on different indicators. This requires analysts to set a uniform standard for each period in the light of changes in accounting conditions, so that the data of each period will be comparable.

The core of financial analysis is the analysis of business activities, and the institutional norms have changed. However, statements can not reflect the economic activities themselves. This requires financial personnel to understand business activities through institutional guidelines. Only the business activities reported by the financial statements are accurate, and the conclusion of financial analysis is correct.

Misunderstanding five: emphasizing "understanding" and applying light

After listening to various training courses, most people think that they are learned by listening.

In fact, listening is important, but it will be used to really learn.

If you just feel that you understand it, it is only that you think you know it, but it is not necessarily so.

Real learning is to repeatedly understand each content, to decompose the problem into every link and detail, to consider how to use it, and to think of solutions to the foreseeable problems.

Self confidence is a good thing. Overconfidence is blind arrogance. Learning to apply is truth, and learning will be more useful.

Misunderstanding six: heavy "professional" and light business

Many people think that I am an accountant.

It is OK to do well. In fact, if you want to be an outstanding person in your field, you need to learn a lot of professional knowledge.

Any professional breakthrough comes from the inspiration from outside the profession. Accounting is a very comprehensive job, involving all aspects of economic management. In particular, this kind of work emphasizes the ability of professional judgement (judgment is based on comprehensive consideration).

For example, the sales process (rather than marketing method and strategy) includes whether the order received can be realized in time (whether there is a problem of unsmooth flow of information), and the links such as authorization for collection, delivery and credit sale do not conform to the internal control requirements, and how to control and prevent common problems such as business knowledge.

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