Finance Section (50 points) 1. Please focus on financial innovation, from the perspective of financial instruments, financial organizations and financial formats, introduce new trends and new characteristics in related fields, and elaborate on the innovative ideas of financial supervision closely related to Internet finance? (25 points) 2. Please analyze how the blockchain technology can improve the information asymmetry in the financial market, and explain the application prospects of the blockchain technology around supply chain finance? (25 points) Accounting section (50 points) 1. What is the accrual basis? What is cash basis? Why do most countries choose the accrual basis? (25 points) 2. Choose one of the listed companies in your country, download its balance sheet and income statement (2019 or 2020 annual report), explain the content of the statement. From the perspective of investors and tax workers, how to use and analyze these two statements? (25 points)