1. Introduction to the unit

Beijing Zhongwei Huahao Accounting Firm was established with the approval of the Beijing Municipal Finance Bureau, registered with the Beijing Administration for Industry and Commerce, and has independent legal person status The firm currently has more than 200 employees. Among them: 83 certified public accountants, 34 certified asset appraisers, and 32 certified tax accountants. 46% have high or intermediate professional and technical titles, 95% have a college degree or above, and 45% have a college degree or above. 80% are young and middle-aged people under the age of 18. It is an accounting intermediary agency with comprehensive service functions composed of professionals in accounting, finance, law, engineering, economic management and other fields. It can provide comprehensive and high-quality professional services to customers from all walks of life. < /p>

Beijing Zhongwei Huahao Accounting Firm has the qualifications approved by the Ministry of Finance to audit the annual final accounts of very large state-owned enterprises affiliated to the central government, the Chinese Institute of Certified Public Accountants, and the qualifications approved by the People's Bank of China for auditing financial enterprises, Beijing Qualifications for auditing large and medium-sized state-owned enterprises in Beijing approved by the Municipal Finance Bureau, qualifications for auditing project estimates (budgets) and final accounts approved by the Ministry of Construction. Qualifications for asset appraisal approved by the Beijing Municipal State-owned Assets Administration Bureau.

As a large accounting firm in China, we firmly establish the practice philosophy of credibility as the foundation, quality as life, and customers as God, adhere to the practice principles of independence, objectivity, and fairness, and establish a complete internal operation and management mechanism and internal business quality control system. The effective business training system has laid a solid foundation for cultivating professional talents, continuously improving overall quality, and improving the practice level of the firm.

Beijing Zhongwei Huahao Accounting Firm specializes in the financial industry and manufacturing industry. , auditing business in the commercial and real estate industries. In recent years, it has provided professional services to nearly 10,000 enterprises, institutions, and institutions, involving machinery, electronics, medicine, chemicals, building materials, textiles, transportation, metallurgy, electricity, coal, etc. Many industries.

Beijing Zhongwei Huahao Accounting Firm focuses on cooperation and exchanges with domestic counterparts, internationally renowned accounting firms and evaluation agencies, strives to learn from advanced international experience, and continuously improves service quality and professional standards.

2. Internship content

1. Introduction to the unit

Beijing Zhongwei Huahao Accounting Firm was established with the approval of the Beijing Municipal Finance Bureau and is located in Beijing. It is registered with the Administration for Industry and Commerce and has independent legal person status. The firm currently has more than 200 employees. Among them: 83 certified public accountants, 34 certified asset appraisers, 32 certified tax accountants, and 46 people with high and intermediate professional and technical titles. %, 95% have a college degree or above, and 80% are young and middle-aged people under the age of 45. It is an accounting intermediary agency with comprehensive service functions composed of professionals in accounting, finance, law, engineering, economic management and other fields. Provide comprehensive and high-quality professional services to customers from all walks of life.

Beijing Zhongwei Huahao Accounting Firm has the qualifications approved by the Ministry of Finance to audit the annual final accounts of state-owned large enterprises affiliated to the central government. The Chinese Institute of Certified Public Accountants, Financial enterprise audit qualifications approved by the People's Bank of China, audit qualifications for large and medium-sized state-owned enterprises in Beijing approved by the Beijing Municipal Finance Bureau, project budget (budget) and project final account audit qualifications approved by the Ministry of Construction. Approved by the Beijing Municipal State-owned Assets Administration Bureau Asset appraisal qualification.

As a large domestic accounting firm, we firmly establish the practice philosophy of credibility as the foundation, quality as life, and customers as God, adhere to the independent, objective, and fair practice principles, and establish a complete internal Operation management mechanism and internal business quality control system. The effective business training system has laid a solid foundation for cultivating professional talents, continuously improving the overall quality, and improving the practice level of the firm.

Beijing Zhongweihua Hao Accounting Firm specializes in auditing services in the financial industry, manufacturing, commerce, and real estate industries. In recent years, it has provided professional services to nearly 10,000 companies, institutions, and institutions, involving machinery, electronics, medicine, chemicals, and building materials. Textile, transportation, metallurgy, electric power, coal and many other industries.

Beijing Zhongwei Huahao Accounting Firm focuses on cooperation and exchanges with domestic counterparts, internationally renowned accounting firms and evaluation agencies, and strives to learn from international Advanced experience, and continuously improve service quality and professional level.

2. Internship content

During the internship, you must follow the requirements and

The company arranges to complete the following internship tasks:

1. Understand the organizational structure, personnel responsibilities, and basic business of the accounting firm.

2. Be familiar with the operations of various accounting services of the firm. Process, industry standards, and assist accountants to complete various types of business.

3. Cooperate with staff to complete various daily office tasks.

I was assigned to conduct an internship in the company’s Audit Department 2, and now I The content of the internship is reported as follows according to the time schedule:

On the first day, I officially reported to the company at 8:30 in the morning. Afterwards, the chief accountant in charge of the audit business held a meeting with the four people who were going to the internship at the same time, and introduced in detail the experience of Beijing China The specific situation of Weihuahao Accounting Firm is mainly explained from the company's development history, organizational personnel setup, business scope and current operating conditions. At the same time, relevant questions raised by our interns are explained. Finally, it is clear The main work tasks during our internship were explained, and relevant requirements and expectations were put forward, encouraging everyone to study hard and work hard in the new environment, and strive to gain something during the internship.

After that, it was handed over to the company. The director of the office, Mr. Li, was specifically responsible for arranging matters during our internship in the company, and my internship in the office officially began.

In the first two days, I followed Mr. Li in the office to get familiar with the situation and help complete the tasks. Various daily affairs in the office. First, organize the various accounting policy documents issued in 2009 into a volume, and distribute one copy to each person. Study and read it by yourself in your free time every day to understand the latest accounting policies, from macroeconomics, accounting systems, securities , laws and other aspects to understand. These are laws and regulations that are often used in future work, which provide us with good learning opportunities and enable us to obtain first-hand information related to the industry.

Accounting firms have a large number of documents and files, and most of them need to be saved for a long time. Many of them need to be reviewed at any time, which puts forward higher requirements for file management and preservation. Office Director Mr. Li led us Four intern students did some file sorting work. We rearranged the files of the past two or three years neatly and explained them by serial number. During this period, a lot of physical labor was done, and we carried bundles of heavy files. These college students who are about to graduate have experienced a new exercise. In addition, the teacher also taught us how to bind documents step by step. Several people practiced together, from sorting, punching, threading to the final pasting and numbering, and finally we were able to bind a document. The scattered report manuscripts are organized into complete report documents and arranged neatly. It is these seemingly simple and casual tasks that we students in school cannot do well without training, and these tasks are also the most basic in the future. During this period, we also had the opportunity to see a large number of first-hand written materials such as audit reports, capital verification reports, working papers, etc., which allowed us to truly feel the specific work of the firm. The thick files are the basis of these works. The best witness.

On the fourth day of the internship, the firm arranged for Mr. Wang, a certified public accountant with many years of experience, to give us a lecture, mainly describing the operation of the audit business. It was similar to what was taught in the university classroom. The lectures are different. Here we pay more attention to the practical application in the work process. The entire narration process is compared with the complete audit report, starting from the first page of the working paper until the completion of the report and sending it to the class, so that we have a better understanding of the audit business. Intuitive understanding and experience. Later, we studied individually and looked through each audit report, especially the working papers, so that we could have a deeper understanding of it.

The time during the internship passed very quickly. , a week is over. In the first week, I mainly completed the basic understanding of the accounting firm, assisted in handling the daily work of the office of the firm, and had a preliminary understanding of the audit business.

Part 2 Starting from Tuesday, Monday, we started to enter the actual practice stage of the audit business, mainly doing some testing work under the guidance of the certified public accountant teacher and assisting in completing the working papers. At first, I was relatively unfamiliar, so I first looked through various materials provided by the client. Including vouchers, general sub-accounts, detailed accounts, fixed asset details, etc. Then the work of random checking of vouchers begins. The teacher begins to write out the content that needs to be checked and the project voucher number. Our interns are only responsible for checking whether the vouchers are consistent, especially those involving Large expenditure items, depreciation items and tax-related items. Spot checking of vouchers is a crucial procedure in the audit process.

, many problems were discovered and exposed during random inspections. After we became familiar with the principles and methods of random inspection vouchers, we completed the random inspection work independently, decided on the random inspection items and signed the audit random inspection opinions. During this process, we will encounter When we encountered some problems, such as the voucher number did not match, the original voucher was incomplete, etc., we wrote down our opinions and suggestions after the teacher confirmed and guided us. In completing this work, although it is not difficult to draw vouchers, it is difficult to find and compare them. It is cumbersome and the responsibility is heavy, which gave me a deeper understanding.

Since the businesses we are exposed to are relatively simple and there is no particularly complicated audit process, after completing the draft, we also participated in the asset and liability work. The process of preparing and checking the balance sheet and balance sheet, integrating various data and comparing it with the statements provided by the client.

These are relatively scattered tasks that are done by assisting teachers in the office, but I did learn a lot. Sometimes I would encounter trouble with many seemingly simple problems, and I also accumulated a lot of experience in the process of solving them.

On Wednesday, another intern classmate and I registered with Accountant Mr. Wang went out to complete the annual audit business. The client was the China Trademark Association. The China Trademark Association (CTA) was established with the official approval of the People's Republic of China and the Ministry of Civil Affairs in order to promote the construction of a socialist market economy and create Chinese national brands. , a national civil society organization directly led by the People's Republic of China and the State Administration for Industry and Commerce. On September 9, 1994, the association was formed by China's prestigious enterprises and local trademark associations, trademark agencies, legal and Experts from academia volunteered. After we arrived at the business site at nine o'clock in the morning, and after proper communication between teachers and clients, we started intense work. We mainly audited the 2009 financial status of the China Trademark Association, and also audited It is affiliated to the Trademark Appraisal Center of the China Trademark Association. One of them belongs to an industry association and is in compliance with the accounting policies of public institutions, and the other is a for-profit organization. Under the guidance of the teacher, we quickly entered into working mode and faced a full table. We carried out the work one by one in an orderly manner. In addition, the customer's accounting processing was relatively standardized and the accounting computerization was relatively complete, so our work progressed relatively smoothly. After a hasty lunch at noon, we I continued to work non-stop. Since this business had to complete on-site work within one day, the workload was very heavy. At 6:30 in the evening, we successfully completed all the work and returned to the office. This day's field work was very stressful and benefited me. Awesome, I really experienced the feeling of going out for an audit and the busy work status of accountants.

On Thursday, we assisted in the office to complete the follow-up work of yesterday’s on-site work, sorted out the work papers, and completed When the audit report is written and bound into a volume until it is delivered to the client, I feel an indescribable feeling in my heart, because it contains my own work, my own efforts, and my own sense of accomplishment.

In the next two days, most of the teachers in the firm went out to work, and there happened to be two more tasks that needed to be completed quickly. The chief accountant led several of our intern students to work together, which was also tense and methodical, and finally In accordance with the requirements, I completed the audit work of the China Pharmaceutical Engineering Design Association and the All-China Jewelry Industry Association of the All-China Federation of Industry and Commerce, and issued an audit report.

In this way, I worked in Beijing Zhongwei Huahao Accounting Firm Co., Ltd. for two years. This week's internship is over. Although the time is short, the content is rich and has benefited me deeply.

3. Harvest and reflections

Through this internship in an accounting firm, I learned a lot before graduation, many things that are not in the textbooks but that I must have after working.

I understood the main scope of responsibilities and organizational structure of the office, and learned some necessary office skills. handle things, understand the recent accounting policies and regulations, and gradually become familiar with the processes and key steps of the audit business.

Understand the importance of the external audit responsibilities of an accounting firm, both in terms of social development and corporate survival. , complete financial system.

The above is for reference only