How accounting firms use blockchain

1. It can be said that the world's largest service companies are all promoting the provision of blockchain solutions for customers, providing a cheaper, more effective and faster solution to replace the existing infrastructure. bitcoin and blockchain solutions are favored by the big four auditors
recently, KPMG and Microsoft have reached a new strategic partnership, which will focus on the digital work of large and medium-sized Internet of things enterprises in India
Deloitte is investing heavily in bitcoin and blockchain technology. Rubix, an internal team of Deloitte, is focusing on developing blockchain applications. In addition, Deloitte Canada recently installed a bitcoin ATM in its Toronto Office
PwC is also involved in the development of blockchain, including establishing a partnership with blockstream, a bitcoin blockchain startup. The service giant also has a partnership with New York blockchain start-up digital asset company. In March 2016, PricewaterhouseCoopers released a report, saying that blockchain is a "rare opportunity" to realize the technological leap of financial services instry
in addition, Ernst & Young Switzerland has announced that they will accept bitcoin as the service payment method from 2017 Sina)
blockchain is the basic protocol of bitcoin, and blockchain is the most popular word in 2016. Microsoft, Wanda, Tencent, ant financial services and other giant companies have been paying attention to blockchain. Domestic European crowdfunding is in the forefront of using blockchain technology.

2. It can be said that the world's largest service companies are all promoting the provision of blockchain solutions for customers, providing a cheaper, more effective and faster solution to replace the existing infrastructure
Deloitte is an obvious example, which is investing in bitcoin and blockchain technology on a large scale. Rubix, an internal team of Deloitte, is focusing on developing blockchain applications. In addition, Deloitte Canada recently installed a bitcoin ATM in its Toronto Office
Illiana oris Valiente, co-founder and strategic director of rubix team, explained:
"we think it's very important to show people how to get bitcoin, because it's an entry point to understand the broader impact of blockchain."
Deloitte also explained how blockchain can change instries, including healthcare, financial services and infrastructure, and even bonus schemes. Among them, Deloitte cooperated with Bank of Ireland to successfully conct a proof of concept test of blockchain for transaction reporting
recently, Deloitte and setl, a London blockchain start-up company, reached the first blockchain investment plan. About a month ago, Deloitte and setl announced their cooperation in the development of a contactless card for transaction settlement using blockchain technology< PwC is also involved in the development of blockchain, including establishing a partnership with blockstream, a bitcoin blockchain startup. The service giant also has a partnership with New York blockchain start-up digital asset company. In March 2016, PricewaterhouseCoopers released a report, saying that blockchain is a rare opportunity to realize the technological leap of financial services instry< At the same time, ey, the last of the four big auditors, has recently established a partnership with bitfury group, a famous bitcoin mining company, to provide blockchain services through the use of the latter's expertise
in addition, Ernst & Young Switzerland has announced that they will accept bitcoin as the service payment method from 2017. This plan shows that Ernst & Young has recognized bitcoin, and the underlying technology of bitcoin is the most powerful public blockchain
blockchain technology is not only popular in foreign countries, but also a favorite of the financial sector in China. Domestic giant enterprises such as LETV finance, ant financial services, Internet, Tencent, Wanda and China post are paying attention to blockchain technology. Based on the blockchain technology, Puyin group launched the tea based digital currency Puyin.

3. Blockchain is the underlying technology of bitcoin. You can think of blockchain as a distributed database for storing bitcoin transactions. In the whole network, each node will have a complete blockchain

blockchain technology has realized the key characteristics of tamper proof, decentralization, anonymity, security and reliability. Now more and more instries choose to use blockchain technology. For example, NASDAQ has adopted blockchain technology to realize LINQ, a private equity trading platform. It is more secure, and the transactions stored in the blockchain can not be tampered with, that is to say, once written, it is impossible to be modified. In the future, the application of blockchain will be very wide, and all aspects can be applied to blockchain technology. For example, in the future, schools can store the electronic version of Graation Certificate in the blockchain, which will not be tampered with. Employers can check the authenticity of students' graation certificate by querying the information in the blockchain.

4. At present, governments and central banks are paying close attention to the transformation of traditional financial system by blockchain technology

the four major accounting firms and the largest consulting institutions have published research reports on the future changes of blockchain

the world's top technology companies are investing resources in research and development of blockchain technology network

how hot is the blockchain?

5. First of all, as you said, the promotion of accounting firms can be broadly divided into offline promotion and online promotion. However, with the rapid development of the Internet, online promotion can proce very good results in terms of input and output. Similar to this kind of proct, the effect of soft text marketing promotion should be the best, So let's first talk about the channels and methods of network promotion:
first, the snapshot videos of the major search engines in the channel aspect
Second, the methods and strategies:
(first), the overall strategic planning: market analysis, competition analysis, audience analysis, brand and proct analysis, unique sales proposition extraction, creative strategy formulation, overall operation step planning Input and expectation setting< (2) marketing website: website structure, visual style, website column, page layout, website function, keyword planning, website SEO, design and development
(3) communication content planning: brand image planning, proct sales concept planning, proct sales planning, investment promotion planning, proct word-of-mouth planning, news and information content planning, various advertising text planning
(4) integrated communication and promotion: SEO ranking optimization, blog marketing, microblog marketing, forum marketing, knowledge marketing, word-of-mouth marketing, news soft text marketing, video marketing, event marketing, public relations activities and other viral communication methods
(5) data monitoring and operation: website ranking monitoring, communication data analysis, statistical analysis of website visits, visitors analysis, consulting statistical analysis, web browsing depth statistical analysis, and hot keyword access statistical analysis< Next, let me tell you about the daily work of promotion:
network promotion is to post and send information, but not every day. Instead, it's planned and strategic. It can't be just blindly sent. Otherwise, it will be tiring every day and will not make progress to itself
first, you need to choose a topic, choose a platform, set keywords, understand the psychology of potential customers, and care about problems. Today's free network promotion has little effect, and it's a tiring day. The boss still doesn't know what you are doing in front of the computer every day, because it's impossible for the boss to see what information you send on which platform every day and what effect these information have. 2、 How to judge the transaction is brought about by network promotion? This is very difficult. Customers see your information on the Internet, and then go to the store to buy it. Can they still say which platform sends the information on the Internet? Even if you see the information on the Internet, he will not say it. In this way, it is difficult to judge the turnover and sales volume of the enterprise today. Therefore, network promotion to determine what your assessment criteria
thirdly, network promotion needs to master the rules of search engine and do optimization
finally, as long as you follow it, it may be difficult to see the effect at the beginning, but as long as you stick to it for a long time, the effect is obvious. Promotion is a long-term job, and we should focus on persistence
I hope my answer can help you. For the sake of manual typing, if you don't understand, you can continue to ask me

6. At present, the four basic characteristics of Beijing are as follows:
1: fresh graates (SA-1 at Ernst & young and SA-2 at PwC)
their salary is 5500-5800 (if they get a CPA certificate from a certain country, they can get a qualification subsidy of 500-1000 yuan in addition to the basic salary, but not included in the basic salary, Therefore, we do not calculate the "five insurances and one fund" (so at this level, the highest income of the most qualified employee is RMB 6800 / month) (12% for housing provident fund, 8% for endowment insurance, and other taxes, so the cash income is about 4000)
if the employee just enters the firm, he can do IPO, or do a local team under IPO, With a long business trip and relatively loose ot, it is possible to make 10000 yuan a month if you are lucky. But on average, the income in the first year is basically equal to the income of an accountant who has worked in kraft food and Ericsson for three years. At this stage, the probability of being poached by headhunters is very low, Because you don't have much experience in auditing and accounting. Part of the reason why you leave the firm is that you have obtained master offer from a famous American University, or some people are not suitable for the work of the accounting firm because of their personality and ability. It's reasonable to change their career planning in the early stage, and almost 95% of them stay for the second year<

2. In the second year of the big four (SA-2 at Ernst & young and SA-1 at PricewaterhouseCoopers)
after learning web-learning and other promotion training, almost 99% of the people are promoted to the second year of audit, which is also a year of small income growth, The basic income is between RMB 6500 and RMB 8000 (the one who can reach RMB 8000 is about 4-5 points in the first year and has passed the CPA examination). At this stage, you should not only do simple subjects such as bank deposit, financial expenses, bills, non business income and expenditure, expenses, etc. in the first year, you should basically know the transaction categories (OP, or, AP, AR, etc.), but also do inventory, income, etc, Cost, etc.
therefore, this stage is a very important stage leading to the senior auditor, and it is also a process of graally forming your own judgment and understanding. Sometimes you will find that you are the core of the team, and many times FIC will rely on you. At this stage, if I work hard to do IPO or work overtime, I can get about 14000 cash at most (I see my previous payroll), and it is about 19000 before tax. (it's very hard. I don't have a business trip, I don't have a day off for a month, and I go home from 10 a.m. to 2-3 p.m. every day. In addition, the price outside may have changed, you don't know)

3. In the third year, 95% of senior auditors will be promoted to senior auditors in the first year. Because of the large salary increase at this stage and the ability to evaluate a person's ability in all aspects (communication, cooperation, accounting and auditing knowledge, expression, high-intensity work, etc.) in the first two years, the score gap of each person is relatively large, In the end, it will affect whether you take high pay or low pay or average pay at this stage,
basic information: the salary should be around 10000-12600 (this year, it should be increased according to CPI, plus 500-10000 qualification fee)
at this stage, as a senior auditor, there are a lot of responsibilities, the manager will rely on you, and you may also be appointed as FIC of a group, Need to do all the work, need to supervise the work of staff and check their working paper, need to be more self-discipline, and a high sense of responsibility. Of course, accounting, auditing and tax knowledge also need to fully keep up, if not through the CPA, at this stage had better pass 2-3 section. If you work very hard to do an OT loose IPO project, you should be able to get about 19000 cash at most
according to the job hopping situation, at this stage, there should be a lot of headhunters who are going to the head offices of big banks, new foreign-funded companies in China, or foreign enterprises with money strength who can give four basic salaries
generally, the salary offered by the other party is around 11500-13000. The basic position should be under the manager< There is no doubt that at this stage, if there was a senior auditor who did FIC in the previous year, at this stage, you must be the FIC of a team, and you also need a lot of knowledge to use in the audit report. The disclosure of side notes in the audit report is mainly the disclosure expression, the application of accounting policies and estimates, and the assessment of major risks, The handling of major issues, the enterprise environment, organizational structure, governance structure, changes in the structure of rights and interests, as well as major business, investment, financing activities and so on
you also need to learn the knowledge of IFRS, US, GAAP, etc. to do a + H projects at the same time< At this stage, the basic salary is between RMB 13500 and RMB 15500 (plus the qualification fee of 500-10000)
the turnover rate has been upgraded to a relatively high stage. I have a strong ability to be a financial manager (I know a senior from Deloitte to work as a financial manager in a business board of Morgan Stanley), and rich companies can offer a salary of about RMB 22000, If you are doing an IPO project with loose ot, the overtime pay is amazing, and you get a pre tax salary of RMB 30000 - RMB 45000, so many employees at this stage of digging the big four are far less than the total income of the big four, and can only rely on other advantages (such as little overtime, few business trips, low work intensity, low work pressure, and being able to be outside the management level such as manager)

5 In the last stage before the top four managers: the last year of senior auditors
in this year, only 50-60% of the remaining five-year senior members of each group will be left. Many of them leave for various reasons, some are incompetent, and some go to other top four for promotion, The basic salary of this stage should be around RMB 17500 - RMB 21000 (excluding the qualification fee of 500-1000)
this stage is the most expensive stage for overtime. The manager and boss will use you very carefully, and your role also needs to do a lot of SRM sad report claer Q from partner and EIC, etc, I can get a salary of 42000-55000 a month. It turns out that the decoration cost of 100000 yuan for KPMG's senior staff is made up by the overtime cost in the new year
at this stage, most people leave their jobs to become financial managers of big companies. Of course, many people who like to work in the big four accounting firms or are highly appreciated by their bosses and managers will reject a lot of headhunting calls
through this stage, and obtained the Chinese mainland certified public accountant qualification in Hongkong, Britain, the United States, Canada, Malaysia, and the performance is satisfactory, it will be officially upgraded to MANAGER

this year, the starting salaries of the top four fresh graates have increased, with 7200 for undergraates and 7500 for postgraates

7. 1、 Accepting business entrustment
accounting firms should make prudent decisions on whether to accept or maintain a certain client relationship and specific audit business in accordance with the provisions of the practice standards. Before accepting the entrustment, the certified public accountant shall have a preliminary understanding of the audit business environment, including the business agreement, the characteristics of the audit object, the standards for use, the needs of the expected users, the relevant characteristics of the responsible party and its environment, and other matters that may have a significant impact on the audit business, such as the matters, transactions, conditions and practices
only when they think that they meet the requirements of professional ethics such as professional competence, independence and e attention, and the business to be undertaken has the characteristics of audit business, can CPA undertake it as an audit business. If the scope of work of the audit business is greatly restricted, or the client attempts to inappropriately associate the name of the CPA with the audit object, the business may not have a reasonable purpose. The main tasks of the Commission stage include: understanding and evaluating the auditability of audit objects; Whether to consider accepting the entrustment or not; Agree on terms of business agreement; Sign the audit engagement letter, etc< Second, planning audit work is very important. Poor planning will not only lead to blind implementation of audit proceres, unable to obtain sufficient and appropriate audit evidence to rece audit risk to an acceptable low level, affect the realization of audit objectives, but also waste limited audit resources, increase unnecessary audit costs and affect the efficiency of audit work. Therefore, for any audit business, the CPA must specify a scientific and reasonable plan according to the specific situation before carrying out the specific audit proceres, so that the audit business can be carried out in an effective way. Generally speaking, the planned audit work mainly includes: the initial business activities carried out at the beginning of the current audit business; Make overall audit strategy; Make specific audit plan, etc. Planning audit is not an isolated stage of audit business, but a continuous process of revision, which runs through the whole audit business< Third, the implementation of risk assessment proceres
according to the audit standards, certified public accountants must implement risk assessment proceres as the basis for assessing the risk of material misstatement at the level of financial statements and recognition. The so-called risk assessment procere refers to the procere implemented by certified public accountants to understand the auditee and its environment, and to identify and assess the risk of material misstatement of financial statements. Risk assessment procere is a necessary procere, which provides an important basis for CPA to make professional judgment in many key links. Understanding the auditee and its environment is a continuous and dynamic process of collecting, updating and analyzing information, which runs through the whole audit process. Certified public accountants should use professional judgment to determine the extent to which they need to understand the auditee and its environment. Generally speaking, the main tasks of implementing risk assessment proceres include: understanding the auditee and its environment; Identify and evaluate the risk of material misstatement at the level of financial statements, various transactions, account balances and presentation identification, including determining the risk of material misstatement that needs special consideration (i.e. special risk) and the risk of material misstatement that cannot be dealt with only through substantive proceres< Fourth, the implementation of control test and substantive proceres
the implementation of risk assessment proceres by certified public accountants is not enough to provide sufficient and appropriate audit evidence for the expression of audit opinions. Certified public accountants should also implement further audit proceres, including the implementation of control test (when necessary or decided to test) and substantive proceres. Therefore, after assessing the risk of material misstatement of financial statements, certified public accountants should use professional judgment to determine the overall response measures for the assessed risk of material misstatement of financial statements, and design and implement further audit proceres for the identified risk of material misstatement of financial statements, so as to rece the audit risk to an acceptable low level< (5) after completing the audit work and preparing the audit report, the certified public accountants should also do a good job in the completion stage of the audit in accordance with the provisions of the relevant audit standards after completing the further audit proceres of all cycles of the financial statements, and reasonably use professional judgment to form appropriate audit opinions according to the various evidences obtained. The main tasks of this stage include: auditing the opening balance, comparative data, subsequent events and contingencies; Consider going concern issues and obtain management statements; Summarize the audit differences and request the auditee to adjust or disclose them; Review audit working papers and financial statements; Communicate with management and governance; Evaluating audit evidence and forming audit opinion; Prepare audit report, etc.

8.

In terms of market salary, the treatment of

big four is higher than that of other big companies when they first joined the company. Undergraate 6800, Graate 7100, new recruits can get 6800 ~ 7100 salary

salary and welfare. There are rich systems for overtime pay, differential compensation, medical insurance and other subsidies. As this instry is a feminine one, in terms of employee welfare, the four companies attach great importance to the development of women in the financial field and within the company. For example, Deloitte has plans and quotas to promote female employees. In particular, for new students, the company will assign two masters to each new student. The first one is mainly responsible for helping you improve your business. The other is a colleague who started work one or two years earlier. He helped him adapt to the environment faster in terms of life and corporate culture

the following is the salary of the four major accounting firms at different levels for reference only

at present, the starting salary of the first year is about 7200 yuan / month, and you can get 13 salaries in the Spring Festival month, without any other project bonus

in the second year, the average salary was 8500 yuan / month, and in the month of Spring Festival, the salary was 13 yuan, and there was no other project bonus

in the junior auditor level, the graate students with the same KPI score get 300 yuan more monthly salary than the undergraate students until they are promoted to senior auditor

Senior Auditor:

the average salary of the first year is 10000 yuan / month, and you can get 13 salary in the Spring Festival month, without other project bonus

in the second year, the average salary was 14000 yuan / month, and 13 yuan / month in the Spring Festival, with no other project bonus

the average salary in the third year is 17000-18000 yuan / month, and you can get 13 salary in the Spring Festival month without any other project bonus

junior / senior auditors can get overtime pay according to the corresponding hourly salary of their respective salary levels. They can get subsidies of about 200 yuan / day when they are on business trips. They have 10 days (junior auditors) or 15 days (senior auditors) annual leave every year, 10 days paid sick leave, and basically no other benefits

manager, senior manager:

in the first year, the starting salary of the manager is about 30000 yuan / month, without 13 salary. According to the KPI score, the salary from May to February is given as bonus every year

the starting salary of senior managers in the first year is about 50000 yuan / month, without 13 salaries. According to the KPI score, the salary from May to February is given as bonus every year

There is no overtime pay for managers and above. There are 20 days of annual leave and 10 days of paid sick leave every year, basically without other benefits

partner:

to be a "big four" partner means that you have come to the top of the pyramid of the firm's career and become the best 5% on the top of the pyramid. It takes years of hard work and accumulation. Partners have high ecation and high salary, but they also bear greater risks. Partners make more money. Usually, they have the right to pay dividends

ACCA global private broadcasting courses, college students' employers' through train program, face-to-face classes on weekends, sprint classes in winter and summer vacation and other courses

9. The main accounting methods are as follows:
1. Setting up accounts
2. Double entry bookkeeping
3. Filling in and auditing vouchers
4. Registering accounting books
5. Cost calculation
6. Property checking
7 The main methods of preparing accounting statements are as follows:

setting accounts is a special method to classify and supervise the specific contents of accounting. As the specific contents of accounting objects are complex and diverse, in order to carry out systematic accounting and regular supervision, it is necessary to scientifically classify economic business, so as to record them in different categories and continuously, so as to obtain a variety of information and indicators that are different in nature and meet the needs of operation and management
double entry bookkeeping
double entry bookkeeping refers to a bookkeeping method of registering each economic business with equal amount in two or more interrelated accounts at the same time. Adopting double entry bookkeeping method can reflect the whole process of every economic business, prevent errors and check the correctness and integrity of account book records. It is a more scientific bookkeeping method. Fill in and review the voucher
accounting voucher is a written proof to record economic business, clarify economic responsibility and serve as the basis for bookkeeping. Correctly filling in and checking accounting documents is the basis of accounting and supervising financial revenue and expenditure of economic activities, and the premise of doing accounting work well
register accounting book
register accounting book is short for bookkeeping, which is based on the approved accounting voucher, and classifies in the account book, continuously and completely records various economic business, so as to provide complete and systematic records of various economic business for economic management, and provide complete and systematic accounting data for economic management. Account book record is an important accounting data, which is an important basis for accounting analysis and accounting inspection
cost calculation
is a special method to collect and allocate various expenses in the process of proction and operation according to certain objects, so as to determine the total cost and unit cost of each object. Proct cost is an important index to comprehensively reflect the proction and operation activities of an enterprise. Correct cost calculation can assess the level of expenditure in the process of proction and operation, and it is also the basis for determining the profit and loss of an enterprise and setting the price of procts. And provide important data for enterprises to make business decisions
property check
property check is a special method to find out the actual amount of various property materials by checking physical objects and checking accounts. Through property inventory, we can improve the accuracy of accounting records and ensure the consistency between accounts and reality. At the same time, it can also find out the storage and use of various properties and materials as well as the implementation of various settlement funds, so as to take timely measures to clear up the overstocked or damaged materials and overe funds and strengthen the management of properties and materials
compiling accounting statements
compiling accounting statements is a special way to reflect the economic activities and results of enterprises and administrative institutions in the form of specific forms on a regular basis and in a general way. The accounting statements are mainly based on the records in the account books. After a certain form of processing, a complete set of accounting indicators are proced, which are used to assess and analyze the implementation of the financial plan and budget as well as the important basis for the preparation of the next financial and budget. Although the above seven accounting methods have specific meanings and functions, they are not independent, but interrelated, interdependent and restricted. They constitute a complete methodology. These methods should be used correctly in accounting. Generally, after the occurrence of economic business, the voucher shall be filled in and reviewed according to the prescribed proceres, and the double entry bookkeeping method shall be applied to register in the relevant account books; At the end of a certain period, it is necessary to calculate the cost and check the property of the expenses incurred in the process of proction and operation, and prepare accounting statements according to the account book records on the basis of the consistency of account certificate, account and account
analysis and utilization of accounting data
analysis and utilization of accounting data is to analyze and compare various economic indicators reflected by accounting data, determine differences, analyze reasons, and further improve the economic management level of enterprises
the above special methods are a complete system, which are closely related to each other. Must be closely linked to a ring, in order to ensure the smooth progress of accounting work.