1. Understanding the e-commerce ecosystem and the logic of business–finance integration, clarifying accounting responsibilities in cross-border e-commerce, applying AI technologies to support coordinated business, finance, and taxation operations, and strictly adhering to financial and tax compliance requirements.
2. Mastering the six fundamental accounting elements and the principles of double-entry bookkeeping, and completing digital and intelligent accounting for domestic and cross-border e-commerce B2C and B2B revenues in accordance with accounting standards.
3. Being able to execute cross-border export tax rebate declaration and review procedures proficiently, scientifically controlling period expenses in cross-border e-commerce operations, and accurately accounting for bundled sales, discounts, and membership-related costs.
4. Knowing how to conduct standardized digital inventory stocktaking, and flexibly applying the FIFO and weighted average methods for cost accounting to ensure the accuracy and reliability of cost data.
5. Developing the capability to prepare balance sheets, income statements, and cash flow statements independently for cross-border e-commerce enterprises, and utilizing financial data to construct operational performance profiles and carry out in-depth business–finance integration analysis.
6. Cultivating professional ethics, innovative thinking, rigorous craftsmanship, and an international perspective, while proactively identifying financial and tax risks and providing effective support for cross-border e-commerce financial and tax management.