Interview in psychological center
Publish: 2021-05-11 02:01:52
1. You need to apply for a business license.
1. You need to prepare a of the real estate certificate of the store (it's a rental house, but also a rental agreement)
2. You need to make several copies of your ID card and several one inch photos.
3. Apply for a business license at the local instrial and commercial office
4. Go to the tax office to apply for the tax registration certificate. Now it seems that you have to apply for the instry code certificate, which is in the quality inspection bureau
5. After obtaining the tax registration certificate, you can apply for an invoice in two ways: first, according to the method of determining tax, that is, you should pay the same amount of tax every month whether you have turnover or not; The second is to pay tax according to the amount of the invoice at the tax rate every month
6. The charge for the whole process is about 500 yuan, and the time is about 15-30 days. In addition, people in different places need to go to the health department to apply for the health license
1. You need to prepare a of the real estate certificate of the store (it's a rental house, but also a rental agreement)
2. You need to make several copies of your ID card and several one inch photos.
3. Apply for a business license at the local instrial and commercial office
4. Go to the tax office to apply for the tax registration certificate. Now it seems that you have to apply for the instry code certificate, which is in the quality inspection bureau
5. After obtaining the tax registration certificate, you can apply for an invoice in two ways: first, according to the method of determining tax, that is, you should pay the same amount of tax every month whether you have turnover or not; The second is to pay tax according to the amount of the invoice at the tax rate every month
6. The charge for the whole process is about 500 yuan, and the time is about 15-30 days. In addition, people in different places need to go to the health department to apply for the health license
2. First, there should be a competent business unit. It can be the disabled persons' Federation or the Civil Affairs Bureau
the second venue should be more than 200 square meters and can be registered as a private non enterprise unit
Third, you can't have your own set of professional service talents on too high floors
Fourth, you should first seek approval from the competent business unit, then find the name of the audit institution of the non-governmental organization management office, and then submit materials for approval
(this is the Shenzhen conditions and process for reference)
the second venue should be more than 200 square meters and can be registered as a private non enterprise unit
Third, you can't have your own set of professional service talents on too high floors
Fourth, you should first seek approval from the competent business unit, then find the name of the audit institution of the non-governmental organization management office, and then submit materials for approval
(this is the Shenzhen conditions and process for reference)
3. Unknown_Error
4. The speed of making money is almost the same, mining does not cost money, more time-consuming! Refining medicine needs capital, time is short!!! Look at my hobby!
5. White marble and cloisonne
6. 1、 Accounting measurement: from the historical cost accounting measurement model to the accounting model with multiple measurement basis
from the early international accounting standards, most of them are formulated according to the historical cost measurement basis, such as inventory and fixed assets standards
and so on. One of the important reasons is that these assets are measured according to the historical cost, which has the quality characteristics of reliability and relevance, and meets the objective requirements of the international accounting standards board for the usefulness of financial reporting information decision-making. However, with the rapid development of social economy in recent years, technology updates are greatly accelerated, and innovative businesses emerge in an endless stream, which challenges the traditional historical cost accounting measurement model. These challenges mainly focus on the following aspects:
(1) asset impairment
in the case of measuring the value of assets at historical cost, the assets in the balance sheet are always measured and reflected at their initial actual cost (or amortised cost)
and the impairment loss is not recognized ring the asset holding period. Under the strict historical cost measurement mode, asset impairment loss is recognized only when the relevant assets are transferred or sold. The result is that when the market price and recoverable amount of assets are lower than the actual cost of assets, the value of assets reflected in the balance sheet and the net profit reflected in the income statement under the historical cost measurement mode will be overestimated, which makes it difficult for the financial report to truly and fairly reflect the actual financial situation and operating results of the enterprise. In this case, in order to provide useful information to the users of accounting information, it is necessary to introce asset impairment accounting and other measurement basis except historical cost. Therefore, the former IASC formulated the International Accounting Standard No. 36 - impairment of assets in 1998, which introced the measurement basis such as recoverable amount to reflect the impairment loss of enterprise assets. In 2001, the US Financial Accounting Standards Board issued "financial accounting standards Announcement No. 144 - accounting for impairment and disposal of long-term assets", which requires that if the book value of long-term assets (or asset portfolio) exceeds its fair value, impairment loss should be recognized. Since 1998, listed companies are required to make provision for impairment of accounts receivable, short-term investment, inventory and long-term investment. Since 2000, the scope of assets with provision for impairment has been expanded to entrusted loans, fixed assets, construction in progress and intangible assets. At the same time, the scope of companies that require the provision of these eight assets impairment reserves has graally expanded from listed companies to other enterprises. The implementation of asset impairment accounting and the introction of other measurement basis besides historical cost measurement basis have actually shaken the measurement mode of historical cost accounting to a certain extent< In recent years, a large number of innovative financial business and so-called "off balance sheet business" are emerging, and many enterprises, especially financial enterprises, are the main players in these businesses, which have an increasing impact on the operation and management activities of these enterprises. Many financial instruments derived from innovative financial business and "off balance sheet business" are usually performing contracts, especially derivative financial instruments. Generally, enterprises do not need to pay initial net investment or the initial net investment is very small, and the transfer of underlying assets and liabilities related to financial instruments can only be realized when the contract is e or performed. Therefore, if the historical cost measurement model is strictly followed, the assets and liabilities related to these financial instruments will be difficult to be recognized in the process of contract acquisition and performance, and the balance sheet will not reflect these transaction information (including relevant risk information), This is the important reason why many enterprises engaged in derivatives trading call these transactions "off balance sheet business"
however, in recent years, a large number of theoretical research and the development of financial instrument practice (especially the financial scandals caused by the trading and mismanagement of financial instruments) show that financial instruments will proce financial assets, financial liabilities or equity instruments. If they (mainly derivative financial instruments) are treated as "off balance sheet business", they will be treated as "off balance sheet business", If it is not included in the balance sheet accounting, the information of assets and liabilities reflected in the balance sheet is not comprehensive, which can not truly reflect the true financial situation of the enterprise< However, if these financial assets, financial liabilities and equity instruments are to be included in the on balance sheet accounting, except those financial assets, financial liabilities and equity instruments with actual cost (such as purchased preparation, held to maturity investment, bank loans, accounts receivable, etc.) can be recorded according to the actual cost at the time of acquisition, For those financial assets, financial liabilities and equity instruments that have no actual cost (or almost no actual cost) at the time of acquisition, if they meet the recognition standard of accounting elements, other measurement basis (such as fair value) other than historical cost should be applied before they can be included in the balance sheet for accounting, Moreover, the value of these financial instruments will change, so it is necessary to reveal the risk of these changes in value and introce other measurement basis besides historical cost. In this case, the newly revised International Accounting Standards No. 39 - financial instruments: recognition and measurement in December 2003 has stipulated that all financial assets and financial liabilities should be initially measured at their fair value in principle; In the follow-up measurement, the financial assets or financial liabilities that are measured at fair value and the changes in fair value should be included in the profits and losses, and the financial assets available for sale should be measured at fair value, while the loans, receivables, and investments held to maturity should be measured at amortised cost< (3) in the future, resources with economic benefits will flow out of the enterprise, but the occurrence time or amount is uncertain.
in practice, the enterprise is usually faced with a large number of uncertain events or contingencies, which may have led the enterprise to assume a current obligation on the balance sheet date, However, the time of actual performance of obligations will be in the future accounting period, and the time of performance or the amount to be paid is uncertain, which will change with the occurrence or non occurrence of future events. For example, the proct quality guarantee provided by the enterprise for the procts sold, the pension obligations that the enterprise undertakes to pay in the future, and so on. Obviously, if the historical cost measurement model is strictly followed, the liabilities that will perform in the future and the payment time or amount is uncertain will be difficult to be recorded and reflected in the balance sheet. If we want to reflect these liabilities, the enterprise must take full account of the future uncertainty factors, according to the appropriate method, adopt the estimated amount payable or the present value of future cash flow and other measurement methods to recognize and measure these liabilities International Accounting Standard No. 37 - reserves, contingent liabilities and contingent assets requires that an enterprise must recognize the liabilities (i.e. reserves) with uncertain time or amount, and the amount shall be measured according to the best estimate of the expenses required to perform the current obligations on the balance sheet date, provided that the specified conditions for the recognition of liabilities are met, The best estimate should be determined according to the statistical "expectation method" (when the current obligations involved are multiple) or the most likely outcome method (when the current obligations involved are single)< There is no doubt that with the rapid changes of social and economic environment and the development of accounting technology, the traditional historical cost measurement model is facing unprecedented challenges. In order to make the financial report of an enterprise truly and fairly reflect its financial status and operating results, to completely reflect the assets and liabilities of the enterprise on the balance sheet date, and to fully disclose the information related to the decision-making of accounting information users in the financial report, it is necessary to introce other accounting measurement basis (such as fair value, etc.) besides historical cost. In recent years, the practice of formulating accounting standards and the development of accounting practice have also proved this point. The traditional accounting measurement mode of historical cost is graally transformed into the accounting measurement mode of combining multiple measurement bases, such as historical cost and fair value< In its conceptual framework, IASB points out that accounting measurement refers to the process of determining the monetary amount of financial statement elements to be recognized and presented in the balance sheet and income statement“ This process involves the selection of specific measurement basis. Therefore, IASB has listed and defined four measurement bases in its conceptual framework, which are historical cost, current cost, net realizable value (settlement value) and present value. The conceptual framework does not require enterprises to choose one of the measurement basis, or under what circumstances, but emphasizes that historical cost is the most commonly used measurement basis for enterprises to prepare financial statements. Therefore, the essence of the conceptual framework is that financial statements can be presented in the form of historical cost combined with other measurement basis. However, from the practice of formulating international financial reporting standards, we can find that there are many inconsistencies in accounting measurement between standards and conceptual framework, standards and standards, and some major basic concepts of accounting measurement have not been solved, It is mainly reflected in the following aspects:
(1) some accounting measurement basis applied in the international financial reporting standards can not find the theoretical basis in the conceptual framework
from the perspective of the current international financial reporting standards that have been issued, in addition to the historical cost of introcing the Conceptual Framework specification, the current cost, the current cost, the current cost and the current cost of introcing the Conceptual Framework specification In addition to the four measurement bases of net realizable value and present value, many other measurement bases are introced, such as value in use, fair value, which is lower between cost and market value, which is lower between cost and net realizable value, revaluation, market value, etc. Among them, especially fair value has become an important measurement basis for measuring financial assets, financial liabilities and other related assets or liabilities. However, because these measurement bases (especially fair value measurement basis) are not explicitly included in the conceptual framework, there is a inconsistency between the measurement principles of international financial reporting standards and the conceptual framework. In terms of the original intention of formulating the conceptual framework and the role of the conceptual framework in the formulation of standards, the conceptual framework plays the role of providing a theoretical basis for the formulation of specific international financial reporting standards. Various international financial reporting standards should be formulated under the guidance of the conceptual framework, but the conceptual framework should not be broken through. There is no doubt that the measurement basis adopted in some current international financial reporting standards has broken through the scope defined by the conceptual framework, so it is very urgent to clarify the basic concepts and application principles of fair value and other measurement basis in the conceptual framework< (2) the conceptual framework does not specify the application premise of the four measurement bases, although it standardizes the four measurement bases and allows multiple measurement
from the early international accounting standards, most of them are formulated according to the historical cost measurement basis, such as inventory and fixed assets standards
and so on. One of the important reasons is that these assets are measured according to the historical cost, which has the quality characteristics of reliability and relevance, and meets the objective requirements of the international accounting standards board for the usefulness of financial reporting information decision-making. However, with the rapid development of social economy in recent years, technology updates are greatly accelerated, and innovative businesses emerge in an endless stream, which challenges the traditional historical cost accounting measurement model. These challenges mainly focus on the following aspects:
(1) asset impairment
in the case of measuring the value of assets at historical cost, the assets in the balance sheet are always measured and reflected at their initial actual cost (or amortised cost)
and the impairment loss is not recognized ring the asset holding period. Under the strict historical cost measurement mode, asset impairment loss is recognized only when the relevant assets are transferred or sold. The result is that when the market price and recoverable amount of assets are lower than the actual cost of assets, the value of assets reflected in the balance sheet and the net profit reflected in the income statement under the historical cost measurement mode will be overestimated, which makes it difficult for the financial report to truly and fairly reflect the actual financial situation and operating results of the enterprise. In this case, in order to provide useful information to the users of accounting information, it is necessary to introce asset impairment accounting and other measurement basis except historical cost. Therefore, the former IASC formulated the International Accounting Standard No. 36 - impairment of assets in 1998, which introced the measurement basis such as recoverable amount to reflect the impairment loss of enterprise assets. In 2001, the US Financial Accounting Standards Board issued "financial accounting standards Announcement No. 144 - accounting for impairment and disposal of long-term assets", which requires that if the book value of long-term assets (or asset portfolio) exceeds its fair value, impairment loss should be recognized. Since 1998, listed companies are required to make provision for impairment of accounts receivable, short-term investment, inventory and long-term investment. Since 2000, the scope of assets with provision for impairment has been expanded to entrusted loans, fixed assets, construction in progress and intangible assets. At the same time, the scope of companies that require the provision of these eight assets impairment reserves has graally expanded from listed companies to other enterprises. The implementation of asset impairment accounting and the introction of other measurement basis besides historical cost measurement basis have actually shaken the measurement mode of historical cost accounting to a certain extent< In recent years, a large number of innovative financial business and so-called "off balance sheet business" are emerging, and many enterprises, especially financial enterprises, are the main players in these businesses, which have an increasing impact on the operation and management activities of these enterprises. Many financial instruments derived from innovative financial business and "off balance sheet business" are usually performing contracts, especially derivative financial instruments. Generally, enterprises do not need to pay initial net investment or the initial net investment is very small, and the transfer of underlying assets and liabilities related to financial instruments can only be realized when the contract is e or performed. Therefore, if the historical cost measurement model is strictly followed, the assets and liabilities related to these financial instruments will be difficult to be recognized in the process of contract acquisition and performance, and the balance sheet will not reflect these transaction information (including relevant risk information), This is the important reason why many enterprises engaged in derivatives trading call these transactions "off balance sheet business"
however, in recent years, a large number of theoretical research and the development of financial instrument practice (especially the financial scandals caused by the trading and mismanagement of financial instruments) show that financial instruments will proce financial assets, financial liabilities or equity instruments. If they (mainly derivative financial instruments) are treated as "off balance sheet business", they will be treated as "off balance sheet business", If it is not included in the balance sheet accounting, the information of assets and liabilities reflected in the balance sheet is not comprehensive, which can not truly reflect the true financial situation of the enterprise< However, if these financial assets, financial liabilities and equity instruments are to be included in the on balance sheet accounting, except those financial assets, financial liabilities and equity instruments with actual cost (such as purchased preparation, held to maturity investment, bank loans, accounts receivable, etc.) can be recorded according to the actual cost at the time of acquisition, For those financial assets, financial liabilities and equity instruments that have no actual cost (or almost no actual cost) at the time of acquisition, if they meet the recognition standard of accounting elements, other measurement basis (such as fair value) other than historical cost should be applied before they can be included in the balance sheet for accounting, Moreover, the value of these financial instruments will change, so it is necessary to reveal the risk of these changes in value and introce other measurement basis besides historical cost. In this case, the newly revised International Accounting Standards No. 39 - financial instruments: recognition and measurement in December 2003 has stipulated that all financial assets and financial liabilities should be initially measured at their fair value in principle; In the follow-up measurement, the financial assets or financial liabilities that are measured at fair value and the changes in fair value should be included in the profits and losses, and the financial assets available for sale should be measured at fair value, while the loans, receivables, and investments held to maturity should be measured at amortised cost< (3) in the future, resources with economic benefits will flow out of the enterprise, but the occurrence time or amount is uncertain.
in practice, the enterprise is usually faced with a large number of uncertain events or contingencies, which may have led the enterprise to assume a current obligation on the balance sheet date, However, the time of actual performance of obligations will be in the future accounting period, and the time of performance or the amount to be paid is uncertain, which will change with the occurrence or non occurrence of future events. For example, the proct quality guarantee provided by the enterprise for the procts sold, the pension obligations that the enterprise undertakes to pay in the future, and so on. Obviously, if the historical cost measurement model is strictly followed, the liabilities that will perform in the future and the payment time or amount is uncertain will be difficult to be recorded and reflected in the balance sheet. If we want to reflect these liabilities, the enterprise must take full account of the future uncertainty factors, according to the appropriate method, adopt the estimated amount payable or the present value of future cash flow and other measurement methods to recognize and measure these liabilities International Accounting Standard No. 37 - reserves, contingent liabilities and contingent assets requires that an enterprise must recognize the liabilities (i.e. reserves) with uncertain time or amount, and the amount shall be measured according to the best estimate of the expenses required to perform the current obligations on the balance sheet date, provided that the specified conditions for the recognition of liabilities are met, The best estimate should be determined according to the statistical "expectation method" (when the current obligations involved are multiple) or the most likely outcome method (when the current obligations involved are single)< There is no doubt that with the rapid changes of social and economic environment and the development of accounting technology, the traditional historical cost measurement model is facing unprecedented challenges. In order to make the financial report of an enterprise truly and fairly reflect its financial status and operating results, to completely reflect the assets and liabilities of the enterprise on the balance sheet date, and to fully disclose the information related to the decision-making of accounting information users in the financial report, it is necessary to introce other accounting measurement basis (such as fair value, etc.) besides historical cost. In recent years, the practice of formulating accounting standards and the development of accounting practice have also proved this point. The traditional accounting measurement mode of historical cost is graally transformed into the accounting measurement mode of combining multiple measurement bases, such as historical cost and fair value< In its conceptual framework, IASB points out that accounting measurement refers to the process of determining the monetary amount of financial statement elements to be recognized and presented in the balance sheet and income statement“ This process involves the selection of specific measurement basis. Therefore, IASB has listed and defined four measurement bases in its conceptual framework, which are historical cost, current cost, net realizable value (settlement value) and present value. The conceptual framework does not require enterprises to choose one of the measurement basis, or under what circumstances, but emphasizes that historical cost is the most commonly used measurement basis for enterprises to prepare financial statements. Therefore, the essence of the conceptual framework is that financial statements can be presented in the form of historical cost combined with other measurement basis. However, from the practice of formulating international financial reporting standards, we can find that there are many inconsistencies in accounting measurement between standards and conceptual framework, standards and standards, and some major basic concepts of accounting measurement have not been solved, It is mainly reflected in the following aspects:
(1) some accounting measurement basis applied in the international financial reporting standards can not find the theoretical basis in the conceptual framework
from the perspective of the current international financial reporting standards that have been issued, in addition to the historical cost of introcing the Conceptual Framework specification, the current cost, the current cost, the current cost and the current cost of introcing the Conceptual Framework specification In addition to the four measurement bases of net realizable value and present value, many other measurement bases are introced, such as value in use, fair value, which is lower between cost and market value, which is lower between cost and net realizable value, revaluation, market value, etc. Among them, especially fair value has become an important measurement basis for measuring financial assets, financial liabilities and other related assets or liabilities. However, because these measurement bases (especially fair value measurement basis) are not explicitly included in the conceptual framework, there is a inconsistency between the measurement principles of international financial reporting standards and the conceptual framework. In terms of the original intention of formulating the conceptual framework and the role of the conceptual framework in the formulation of standards, the conceptual framework plays the role of providing a theoretical basis for the formulation of specific international financial reporting standards. Various international financial reporting standards should be formulated under the guidance of the conceptual framework, but the conceptual framework should not be broken through. There is no doubt that the measurement basis adopted in some current international financial reporting standards has broken through the scope defined by the conceptual framework, so it is very urgent to clarify the basic concepts and application principles of fair value and other measurement basis in the conceptual framework< (2) the conceptual framework does not specify the application premise of the four measurement bases, although it standardizes the four measurement bases and allows multiple measurement
7. As a new world wine, Australian wine prices range from tens of dollars to one, two or three hundred dollars. Compared with the old world wine, such as French wine, European wine, the price is still cheaper.
8. At present, the cheapest price on 5173 is 0.0020 yuan / gold http://trading.5173.com/search/880.shtml?cate=&gs=&sort=MoneyAveragePrice_ ASC&basictype=1&bt=&ga=881&raceid=
9. This is very simple, mainly using the button and text components
define two upper case string arrays: one is used to store "one hundred million" and the other is used to store "one two three four..."
input the content in the text box, judge according to the ASC code, if it is a number, then take the value from the two arrays according to the length of the number, and output it into a string to the text box
otherwise, it will be converted to numbers according to the characters read
if there are other characters, it is considered a failure.
define two upper case string arrays: one is used to store "one hundred million" and the other is used to store "one two three four..."
input the content in the text box, judge according to the ASC code, if it is a number, then take the value from the two arrays according to the length of the number, and output it into a string to the text box
otherwise, it will be converted to numbers according to the characters read
if there are other characters, it is considered a failure.
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