Traditional Culture Encyclopedia - Tourist attractions - What problems should be paid attention to when working in Taiwan-funded enterprises? Especially in accounting.

What problems should be paid attention to when working in Taiwan-funded enterprises? Especially in accounting.

What problems should be paid attention to when working in Taiwan-funded enterprises? Especially in accounting. That depends on what kind of Taiwan-funded enterprise it is. Large Taiwan-funded enterprises have many rules and pay attention to hierarchy. It's basically not wrong to follow the instructions of the leaders and act according to the rules. There is nothing to say about accounting major, after all, every enterprise is different!

Small Taiwan-funded enterprises, even private investors, are not so strict, but they are still very particular about the system, so generally speaking, there is basically no problem in doing things according to the rules!

Generally speaking, Taiwan capital belongs to foreign capital with more things, less money, more rules and good reputation. There is a better choice, choose carefully!

What should I pay attention to when investing? Especially online investment? The most important thing for investment is safety and stability. Some investment platforms talk a lot and have high interest rates, but once they run away, all their efforts will be in vain. I suggest you invest in something safe and recognized by everyone, such as Shandong investment and loan, building blocks and the like. I chose the former because of my field trip.

Of course, investment should pay attention to feasibility analysis, research report, evaluation report, risk analysis report, investment income analysis, investment payback period analysis, economic feasibility analysis, technical feasibility analysis and environmental feasibility analysis. If the risk is controllable or acceptable, and there is a return that matches the risk, then you can invest.

What common sense and details should be paid attention to when learning decoration, especially interior design? There are a lot of common sense and details about decorating a house, especially the following points that most people don't pay enough attention to. First, the waterproof project is improperly set, which leads to frequent water leakage in the renovated house. The second is the beauty of the house, focusing on the installation process of the ceiling, which requires firmness and reliability. The third is the reasonable route design process of hot and cold water pipes that families need to install, which is a very important thing in the interior design of Huangshi Demei. Reasonable route design is to decorate the house and make it more convenient to use. It is also to avoid the phenomenon of tearing down and changing waterways in the later period. In fact, the third is the process of installing wires, which requires a good insulator to protect wires and prevent residents from potential safety hazards.

What aspects should you pay attention to when dating, especially the small details? Nature is the best. Stop pretending. I think it is the best.

Taiwan-funded enterprises should pay attention to which famous enterprises are most interested in the seven key abilities in interviews.

Finding an ideal job is the greatest wish of college graduates, and entering those well-known large enterprises is the dream of the majority of graduates. How to deal with the interviews of these enterprises has become the most concerned topic for graduates.

The interviews of these famous enterprises often have certain procedures, which are by no means hasty. Therefore, we must be prepared to be invincible. In order to obtain relevant information before the interview, several methods are often used: 1. Make full use of interpersonal relationships, communicate with brothers and sisters who have entered the company in recent years, and predict the direction of interview topics; 2. Inquire about the information of the enterprise, deeply understand the corporate culture characteristics of the enterprise, contact the current situation and predict the examination questions by yourself; 3. Use network resources, log on to the corporate website, and inquire about relevant information and interview topics. Judging from the current situation, the most common and effective way is to expect graduates to consult relevant information.

Interview questions are often closely related to the corporate culture and key concerns of each company. We can make the following summary:

* Loyalty: Faced with job-hopping, enterprises tend to attach importance to students' views on loyalty. In particular, some large state-owned enterprises pay more attention to employee loyalty. In a recent recruitment of Konka Group, the interviewer asked the question "Please analyze which is more important to the enterprise, professional skills or loyalty".

* Practical ability: While paying attention to students' academic performance, a considerable number of enterprises attach great importance to the practical experience of candidates. For example, General Electric (China) Co., Ltd. (GE) said that what they want to recruit is not a simple "learning machine". Internship, * * and tutor experience during school are all good opportunities to accumulate social experience, which should be valued by enterprises.

* Team spirit: Large-scale well-known enterprises often attach great importance to the team spirit of employees. For example, the relevant person in charge of the human resources department of Lenovo Group said that the company especially welcomes candidates with teamwork spirit.

* Innovative spirit: For large enterprises, without continuous innovation, they lose their vitality. Therefore, it is also important to examine whether candidates have innovative spirit. For example, Lenovo Group attaches great importance to the innovative spirit and ability of candidates in the interview.

* Degree of recognition of corporate culture: In the recruitment process, enterprises often consider whether employees can recognize and adapt to corporate values and corporate culture, which will determine whether employees can serve the enterprise well. Sony, for example, takes whether employees can adapt to Japanese culture, especially Sony's corporate culture, as the key assessment content in the recruitment process. In the recruitment of General Electric Co., Ltd., it is also necessary to see whether students like and agree with GE's values, that is, "adhere to integrity, pay attention to performance, and are eager to change"

* Interpersonal communication skills and good communication skills: For example, Sony takes interpersonal communication skills as the key assessment content, and the human resources manager of Bi Bo Management Consulting Co., Ltd. revealed that Bi Bo attaches great importance to students' communication skills in the recruitment process, because as a future consultant, candidates must have the ability to communicate and coordinate with customers.

* Attitude and learning ability towards new knowledge and new ability: A person in charge of an enterprise said that recent graduates often do not have the ability to directly conduct business operations, and basically all have to undergo systematic training, so learning ability and thirst for knowledge should be the focus of investigation. Many enterprises adhere to this principle. General Electric's public relations director said that the company didn't care much about the gap between the fresh graduates and the company's requirements, because they were very confident in their training system. As long as you have a strong thirst for knowledge and learning ability, you will stand out through systematic training, so these two assessments are very important in the interview. In addition, UT Starcom, L 'Oreal, Ernst & Young ... all say that enterprises attach great importance to whether they have good learning ability and strong thirst for knowledge.

With the increasingly fierce competition in the workplace, interview has become a science, and new interview topics and interview methods emerge one after another. In the interview, Shanghai GM introduced a new idea of situational interview, that is, according to the possible position of the candidate, a set of test items similar to the actual situation of the position was compiled, and the subjects were arranged in a simulated real working environment, asking them to deal with various possible problems, so as to test their psychological quality and observe the leadership ability of the candidate. Shanghai GM also extends scenario simulation to the selection of skilled workers, such as evaluating the agility, quality awareness, operation order and behavior habits of candidates through gear assembly exercises. Which is better or worse, obviously.

If you want to work in a famous enterprise, in order to realize your life value, interview is a hurdle you must pass, so that you can know yourself and know yourself. I believe that as long as you have a clear understanding and accurate positioning of yourself and a deep understanding of the situation of the enterprise, you will definitely stand out in the interview.

In addition, the details determine success or failure:

For job seekers, the most important thing is the details, especially those who enter the interview. Among the structured interview techniques, there is a method called "look, smell and ask", among which "look, smell and ask" should also be said to be instructive to job seekers. Looking forward means that the interviewer should pay attention to the applicant's physique, face shape and movements; Smell means that the interviewer should pay attention to the tone, speed and intonation of the candidate. These are small details, and if job seekers notice them, they will undoubtedly add weight to their job search. If you keep tiptoeing when applying for a job, it means you are anxious or impatient; When you talk, look around and don't look at the interviewer, which means that you don't trust yourself enough, are uneasy or are lying. These behavioral psychological analyses are applied by many interviewers to the assessment of recruiters, and they are also small details that are not usually noticed. So if you pay attention to all the details and do well, then your advantages will be highlighted and you will win the ideal position just around the corner.

Finally, I wish you a successful application!

Interview skills 10 1 tricks:

:tool.hr../index02.php？ toolid=594

Example of interview questions:

:tool.hr../index02.php？ toolid= 13 14

Recruitment interview skills (2);

:tool.hr../index02.php？ Tool id=600

Unconventional interview recruitment method:

:tool.hr../index02.php？ Tool id=755

Recruitment cases of 58 well-known Chinese and foreign enterprises;

:. human resources .. /modules/newbb/viewic.php? ic_id= 10434。 Forum = 15

Interview, what did you try?

Theoretically speaking, an interview can evaluate any quality of a candidate. However, due to the advantages and disadvantages of personnel selection methods, comprehensive utilization of advantages and disadvantages will get twice the result with half the effort, otherwise it is likely to get twice the result with half the effort. Therefore, in the practice of personnel selection, we don't use interviews to evaluate all the qualities of a person, but selectively use interviews to evaluate what it can evaluate best.

The main contents of interview evaluation are as follows:

1, appearance and behavior This refers to the applicant's body shape, appearance, skin color, clothing and behavior, mental state, etc. National civil servants, teachers, public relations personnel, business managers and other positions. There are high requirements for appearance and manners. Research shows that people with dignified appearance, neat clothes and civilized manners generally work regularly, pay attention to self-discipline and have a strong sense of responsibility.

2, professional knowledge to understand the depth and breadth of candidates' professional knowledge, whether their professional knowledge update meets the requirements of the position to be hired, as a supplement to the written test of professional knowledge. The interview is more flexible and in-depth in examining professional knowledge. The questions asked are also closer to the demand for professional knowledge in vacant positions.

3. Work experience generally refers to consulting the candidate's resume or work registration form and asking some related questions. Ask candidates about their background and past work to supplement and confirm their practical experience. Through the understanding of work experience and practical experience, we can also examine the examinee's sense of responsibility, initiative, thinking ability, oral expression ability and rational situation when something happens.

4. Oral expression ability Whether the candidate can express his thoughts, opinions, opinions or suggestions smoothly in the interview. The specific contents of the survey include: logic, accuracy, appeal, sound quality, timbre, volume, tone and so on.

5. In the interview of comprehensive analysis ability, can candidates grasp the essence of the questions raised by the examiner through analysis, so as to be thorough in reasoning, comprehensive in analysis and clear in organization?

6. The ability of reaction and coping mainly depends on whether the examinee accurately understands the questions obtained by the examiner and the rapidity and accuracy of the answers. Whether the response to sudden problems is witty and agile, and whether the answers are appropriate. Whether the accident is handled properly, properly, etc.

7. Interpersonal skills In the interview, by asking the applicant which club activities he often participates in, what kind of people he likes to deal with, and what role he plays in various social occasions, he can understand the candidate's interpersonal tendency and skills in getting along with others.

8. Self-control ability and emotional stability self-control ability are particularly important for national civil servants and many other types of staff (such as managers of enterprises). On the one hand, I can be restrained, tolerant and rational when I encounter criticism from my superiors, work pressure or personal interests, so that my work will not be affected by emotional fluctuations; On the other hand, work should be patient and persevering.

9. Work attitude: First, understand the candidates' attitude towards their past study and work; The second is to understand his attitude towards the position he is applying for. In the past, people who didn't study or work seriously, didn't care about what they did, and did well or badly could hardly be diligent and responsible in their new jobs.

10, self-motivated, enterprising, enterprising people generally set a career goal and work hard for it. It is manifested in efforts to do the existing work well, not satisfied with the status quo, and there are often innovations in the work. People who are not self-motivated are generally content with the status quo, doing nothing, not seeking success, but seeking nothing, and are not enthusiastic about anything.

1 1. Job-hunting motivation Understand why the applicant wants to work in this unit, what kind of job he is most interested in, what he pursues in his work, and judge whether the position or working conditions provided by this unit can meet his job requirements and expectations.

12, hobbies What sports do candidates like to play in their spare time, what books they like to read, what TV programs they like to watch, and what hobbies they have. Let them know about a person's hobbies, which is often beneficial to the job arrangement after employment.

13. During the interview, the examiner will also introduce the situation and requirements of the unit and the position to be hired to the candidates, discuss the issues that the candidates care about, such as salary and benefits, and answer other questions that the candidates may ask.

What problems should the New Third Board pay attention to in accounting? The financial aspect is mainly that the current accounts should be clear, and the bills of entry and exit, utilities, bills and other documents should match the production factors. Mainly to prove that the enterprise is operating normally and its cash flow is good. The most important thing is taxation. The new third board is to fill the tax problems left over from history. I don't know if the main purpose of the New Third Board is to regulate enterprises or financing.

In Taiwan-funded enterprises, what is the head teacher mainly responsible for? Suggestion: Find out what the head teacher is responsible for.

What should I pay attention to when working in Singapore? Singapore has developed transportation and advanced facilities, with trains and buses running between major cities in Malaysia and Thailand. The long-distance passenger station is at Xinqiao Road, and there are several buses to Kuala Lumpur, Guan Dan and Malacca every day.

? Traffic situation in the city: Bus-The Batu network in Singapore is very dense, and almost every tourist attraction can be reached by several buses. Buses can be divided into:

? 1. No matter how far the bus is, the fare is uniform, and the fare is marked next to the route number. Passengers can get on the bus and put in coins without change and tickets.

? 2. Ticket cars are charged by mileage. After the passenger puts the fare into the cash box, the driver issues the ticket to the passenger through the invoice machine.

? 3. bus pass allows you to take the bus at will within the specified date.

? 4. Subway and bus passes can be used in subways and ticketing buses (equipped with automatic ticket checking machines).

? Subway (MRT)-The subway is the most convenient means of transportation in Singapore. The subway is 67 kilometers long and has 42 stations, which are divided into two lines: the north-south line from Haibin Bay to Yishun and the east-west line from Brazil to Liwen. Each subway station has a clearly marked road map and instructions. It is best to determine the fare and location before taking the subway. The north-south line is represented by "n", yellow means northbound, and red means southbound; The east-west line is represented by "W", green represents the east line and blue represents the west line; The urban area is indicated by "C". To check the name of the station, just remember the color and number.

? The operation of the subway station is fully automated, with computer-controlled automatic ticket vending machines, passenger entry and exit gates, etc. Put the coin in front of the ticket vending machine and press the button to pay the fare. If there is a balance, the machine will automatically change money and pay the ticket. Subway tickets are time-limited. If you stay in the gate for more than half an hour, the ticket will automatically become invalid and passengers can no longer pass through the computer gate. If you want to come out, you must make up another ticket. The subway runs from 6 am to afternoon 12.

? Taxis-Taxis are the main means of transportation in downtown Singapore. There are five taxi companies with about 10000 taxis.

Come on! !

What problems should be paid attention to when handling enterprise capital increase? 1. The source of the company's capital increase risk mainly lies in taxes and procedures.

The tax risk is simply that if undistributed profits or reserve funds are used to convert into share capital, personal income tax is required, that is, shareholders have to pay personal income tax, and the converted share capital formed by reserve funds does not need to pay personal income tax. However, the implementation methods vary from place to place, and the tendentious view is that there is no need to pay personal income tax when capital reserve is converted into share capital.

From the procedural point of view, the main risk is that the shareholders of the company must convene a shareholders' meeting to study the capital increase and holding. If there are defects in the convening procedure, a lawsuit can be brought to cancel the resolution of the shareholders' meeting, and the details of the relevant procedures should be paid attention to; The second is the issue of preemptive right. If the old shareholders are not informed that they can exercise the preemptive right, the shareholding agreement signed with the third party may be invalid or revoked. The founder and management of the company need to pay attention to the procedure, but the legal concept in China is not deep enough, so we should pay more attention to the problems faced by these aspects. Shareholders of the company must convene a shareholders' meeting to study the issue of capital increase and share expansion. If there are defects in the convening procedure, a lawsuit can be filed to oppose the cancellation of the resolution of the shareholders' meeting. There is a saying in the west called procedural rights.

Second, the problems needing attention in the process of capital increase and share expansion

(1) Capital contribution

Matters needing attention in monetary investment:

1. When opening a temporary bank account for capital investment, you must indicate "investment funds" in the column of "purpose/source of funds/abstract/remarks" in the bank document.

2. Each shareholder contributes capital according to the proportion of capital contribution subscribed by him, and provides the original customs declaration form issued by the bank.

3. Investors must invest in physical and intangible assets (such as trademarks, patents, non-patented technologies, copyrights, land use rights, etc.). ) as the investor specified in the articles of association.

Matters needing attention in physical investment:

1. The physical objects used for investment belong to the investors, and there is no guarantee or mortgage.

2. Where industrial property rights or non-patented technologies are used as capital contributions, the shareholders or promoters shall have ownership over them.

3. If the capital contribution is made with the land use right, the shareholders or promoters have the land use right.

4. Where intangible assets are used as capital contribution, their proportion in the registered capital shall comply with the relevant provisions of the state. (Up to 70% of the registered capital)

5. The contribution of physical or intangible assets shall be evaluated and an evaluation report shall be issued.

6. The articles of association of the company shall stipulate the transfer of the above-mentioned capital contribution, and handle the transfer formalities in accordance with the relevant regulations within six months after the establishment of the company after the capital contribution, and report it to the company registration authority for the record.

Insufficient issuance in the process of capital increase and share expansion;

According to Article 86 of the Company Law, a joint stock limited company shall make a prospectus when offering shares to the public. Article 15 of the Contract Law stipulates: "An invitation to offer is an expression of intention to expect others to make an offer to themselves. Sent price list, auction announcement, tender announcement, prospectus, commercial advertisement, etc. It is an invitation to offer. " In other words, the prospectus issued by a joint stock limited company is an invitation to offer, the investor's subscription for shares is an offer, and the commitment right lies with the joint stock limited company. However, Article 87 of the Company Law further stipulates that the prospectus shall specify "the beginning and ending period of this offering and the explanation that the subscriber may revoke the subscribed shares when it is not expected to raise enough". From this point of view, if a joint stock limited company fails to raise enough shares, it loses its commitment right, and investors have the right to revoke the subscribed shares. Therefore, when a joint stock limited company introduces strategic investors by increasing capital and shares, it must consider the problem of insufficient issuance. One of the solutions is to explain in the prospectus that if the issue is insufficient, it will be made up by the existing shareholders to increase investors' confidence in subscribing for shares and ensure the success of capital increase and share expansion.

(2) conversion ratio.

Where the registered capital is increased by undistributed profits, the increase ratio shall not be too high.

Leave room, otherwise the company's performance on the books (mainly profit rate) will be affected, which is unfavorable to the company's long-term development. Moreover, the undistributed profit used for increase should be deducted from the accrued depreciation and taxable income up to the increase point, and the corresponding accrual and accounting adjustment should be made. The conversion ratio is too high, and once a large amount of depreciation and tax adjustment are involved, the capital verification may not pass; In this way, it is necessary to readjust the capital increase and share expansion plan, which will not only affect the process of capital increase and share expansion, but also have a negative impact on the company's reputation.

(III) Listing of the company

Several problems needing attention in increasing capital and shares for the purpose of listing. Article 9 of the Measures for the Administration of Initial Public Offering and Listing (Order No.32 of the CSRC) stipulates: "An issuer has been in business for more than three years after the establishment of a joint stock limited company, unless it is approved by the State Council. If a limited liability company is converted into a joint stock limited company according to the original book net asset value, the continuous operation time can be calculated from the date of establishment of the limited liability company. " Article 12 stipulates: "The issuer's main business, directors and senior management personnel have not changed significantly in the last three years, and the actual controller has not changed." According to the above regulations, the actual controller, management and main business of the company cannot be significantly changed for the purpose of increasing capital and shares for listing, so as not to affect the listing process of the company.

(4) Provident fund

The registered capital is transferred from the provident fund. Different types of provident funds have different transfer ratios:

1. If the registered capital is transferred from the statutory reserve fund to share capital, according to Article 169 of the Company Law, "When the statutory reserve fund is transferred to increase the registered capital, the reserve fund shall not be less than 25% of the registered capital of the company before the transfer", in other words, the maximum transfer ratio of the statutory reserve fund is 75%.

2. If the registered capital is increased by capital accumulation fund, the situation is a little more complicated and needs to be analyzed in detail according to the accounting system implemented by the company. The current accounting system includes Accounting Standards for Business Enterprises (Order No.33 of the Ministry of Finance), Accounting System for Business Enterprises (No.25 of the Ministry of Finance [2000]) and Accounting System for Financial Enterprises (No.49 of the Ministry of Finance [200 1]). The Accounting System for Financial Enterprises is only applicable to financial enterprises and will not be discussed here. Then there are two situations:

In one case, the company that plans to increase its capital and shares still implements the enterprise accounting system. The Accounting System for Business Enterprises clearly stipulates that the capital reserves formed by various reserve items (including non-cash assets reserves received from donations, equity investment reserves and related party transaction price differences) shall not be transferred to registered capital; In other words, when the company's provident fund is transferred to registered capital, it is necessary to deduct the reserved items that cannot be transferred.

In another case, the company that plans to increase its capital and share changes to implement the new accounting standards. In the new accounting standards, the accounting content of capital reserve has changed greatly, and only two detailed subjects are set up under it: capital (or equity) premium and other capital reserves. From the accounting contents stipulated in the Accounting Standards for Business Enterprises-Application Guide formulated by the Ministry of Finance, it can be seen that the funds under "capital reserve-capital (or equity) premium" belong to quasi-capital nature and can be directly transferred to registered capital; However, from the new accounting standards and their application guidelines, we can't see which items in "capital reserve-other capital reserves" can be directly converted into share capital, and which items can't be directly converted into share capital.

Although the Ministry of Finance clearly stipulates that companies that implement the new accounting standards will no longer implement the enterprise accounting system; However, to be on the safe side, we should still follow the legislative spirit of the Enterprise Accounting System when formulating the capital increase and share expansion plan, and exclude the items in the "capital reserve-other capital reserve" stipulated in the Enterprise Accounting System that are not allowed to directly transfer registered capital (see above for specific items); Or consult the accounting firm and industrial and commercial department in charge of capital verification in advance, so as not to bring trouble to capital verification or industrial and commercial change registration.

3. If the registered capital is increased by any provident fund, the Company Law, the Accounting System for Enterprises and the new accounting standards have not stipulated the proportion of any provident fund, so the registered capital can be increased in full by any provident fund.

(5) taxation.

The process of increasing capital and shares may also involve paying taxes.

First, if the registered capital is increased by undistributed profits, the undistributed profits used for the increase should be deducted from the tax payable at the time of increase, because the company may not pay taxes on time or the tax payment date is later than the increase date, so the corresponding taxes should be deducted first when increasing capital and shares.

2. According to the Provisions of State Taxation Administration of The People's Republic of China City, People's Republic of China (PRC) on Several Issues Concerning the Collection of Individual Income Tax (Guo Shui Fa [1994] No.89) and the Notice on Exemption of Individual Income Tax for Share Capital and Dividend Shares of Joint-stock Enterprises (Guo Shui Fa [1997] 198), it belongs to dividends and provident funds. Guo Shui Fa [1997] 198 also stipulates that the capitalization of capital reserve of joint-stock enterprises does not belong to dividend distribution, and the amount of capitalization obtained by individuals is not regarded as personal income and personal income tax is not levied. Many individual shareholders may not understand the above provisions, and it is best to explain them in the capital increase and share expansion plan.