1. Introduction During April 12th and April 30th, I served as an intern for ZhiqinCertified Public Accountants CO., LTD. Foshan City, ZhiqinCertified Public Accountants Co., Ltd. is officially registered, a certified public accountant firm, in 1990, a period approved by Guangdong Provincial Department of Finance was established in 2000 began operating a limited company, a practicing certificate number is 44060005, assets assessment Certificate No. 440 200 756. Since its establishment, it keeps adhering to the purpose of "legal, independent, objective, impartial, rigorous and realistic, enthusiastic service", adhering to the principle of "Law as the yardstick to the quality of life, reputation and development, customer supreme", playing an active role in accounting firm's certification and protecting the client and the legitimate interests of all parties concerned. "Zhiqin," adheres to the people-oriented management thinking and focuses on high-quality personnel training and absorption of existing professionals. Nearly 60 people accounts for more than 60% of the total number of employees, including accounting, financial, construction of high or intermediate professional titles. There is a strong group of both professional knowledge and practical experience of high-quality personnel, including 15 certified public accountants, 7 certified public valuers, 9 registration cost engineer, 5 registered real estate valuers, 11 certified tax agents, and 5 senior engineers. These people all received financial, accounting, tax and other training, had a good theoretical basis for professional, proficient in corporate accounting, accounting, auditing, assets evaluation, tax and consulting businesses. Over the years, this company’s size and business income ranked first in the same industry of Foshan region.
2. Goals and Objectives Accounting is a highly applied discipline, an important economic management, strengthening economic