Junior Accounting Qualification (China) case studies
Junior Accounting Qualification (China) · Put your knowledge to work in context.
The Junior Accounting Qualification (初级会计职称), also called the Primary Accounting Title or Junior Accountant Title, is China’s entry-level professional accounting credential. It is aimed at people starting accounting careers, finance staff seeking formal recognition, and students building a foundation for higher-level exams. The exam has two papers: Primary Accounting Practice (初级会计实务) and Economic Law Fundamentals (经济法基础). The first tests double-entry bookkeeping, asset and liability accounting, revenue recognition, financial statements, and cost accounting basics; the second covers contract, tax, payment, and company law as they apply to everyday accounting work. Both papers reward careful reading and routine calculation rather than memorisation alone. To prepare, work through the current official syllabus, practise journal entries until they are automatic, and drill tax and legal rules with short scenario questions. Topics on this exam: Primary Accounting Practice (初级会计实务) and Economic Law Fundamentals (经济法基础). The Junior Accounting Qualification (China) case studies are 5 cases and about 135 words.
1存货期末计量：有合同与无合同部分能否合并计提跌价准备
甲公司为增值税一般纳税人，存货按成本与可变现净值孰低计量，跌价准备按单个存货项目计提，以前各期均未计提过存货跌价准备，2×24年末存货跌价准备账户余额为零。2×24年12月31日，库存A产品共150件，单位成本2.2万元。其中100件已与乙公司签订不可撤销的销售合同，合同单价2.00万元；其余50件尚无合同，市场单价1.80万元。估计每件A产品发生销售费用及相关税费0.15万元。库存B材料专门用于生产A产品，成本80万元，当前市场售价70万元；用B材料生产的A产品估计售价110万元，估计尚需投入加工成本25万元，估计销售费用及相关税费10万元。上述价格均为不含增值税价格，乙公司财务状况良好，A产品未发生其他减值迹象。2×25年1月，甲公司将100件有合同的A产品全部发出并确认收入，同时结转成本。假定甲公司按年度计提存货跌价准备，不考虑其他因素。财务人员提出三点意见：（1）B材料市价70万元低于成本80万元，应计提跌价准备10万元；（2）A产品有合同部分与无合同部分应合并按加权平均单价计算可变现净值，因为两部分产品完全相同；（3）结转成本时只需借记主营业务成本220万元，不需要处理已计提的存货跌价准备。. 分别计算A产品有合同部分和无合同部分在2×24年12月31日应计提的存货跌价准备，并判断财务人员意见（2）是否正确，说明理由。. 判断B材料在2×24年12月31日是否应计提存货跌价准备、金额为多少，并说明理由。. 编制2×25年1月销售100件有合同A产品、结转成本及存货跌价准备的会计分录（金额单位：万元）。.
26 words, under 1 min2企业所得税汇算：限额扣除项目的双重标准与超标处理
24 words, under 1 min3固定资产更新改造：替换部件、费用化支出与改造后折旧
17 words, under 1 min4劳动合同解除：违法试用期赔偿、经济补偿与三倍社平封顶
16 words, under 1 min5非货币性福利：自产产品、外购货物与租赁住房的三种处理
52 words, under 1 minMore study resources for Junior Accounting Qualification (China)
- FlashcardsAccounting equation. Assets equal liabilities plus owner's equity.
- Cheat sheetAccounting equation: Assets = Liabilities + Owner's Equity; expanded: Assets = Liabilities + Owner's Equity + (Revenue − Expenses).
- Study planDefine the six accounting elements (assets, liabilities, owner's equity, revenue, expenses, profit) and state their recognition criteria in Chinese.
- Common mistakesUnder exam time pressure, candidates pattern-match to the simplest two-line entry they memorized from textbook examples and never perform the balance check, so the omission produces no internal alarm signal.
- Exam-day guidePrint or download the admission ticket from the official national accounting qualification examination registration site once printing opens, usually in the final week or two before the exam.