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为了指导广大应考人员顺利地进行考前复习,现将资格考试命题原则和题型、题量等有关事项印发,请你们广为宣传。 1、命题的依据。会计专业技术资格考试是由人事部、财政部共同组织的国家考试,会计人员通过考试获得的会计专业技术资格,表明其已具备担任相应会计专业职务的专业知识水平和实务处理能力,因此,资格考试各科目的试题均按《会计专业职务试行条例》对担任相应专业职务所必须具备的专业知识水平和业务技术能力的要求掌握。 2、试题的水平。会计员资格考试科目的试题界定在中专毕业、从事会计实务工作一年应具备的操作能力和知识水平,即:主要测试几个基本岗位会计业务的操作能
In order to guide the majority of candidates to successfully carry out exam review, now the qualifications of the propositions and the type of questions, questions and other issues issued, please you widely publicized. 1, proposition basis. Accounting professional and technical qualification examination by the Ministry of Personnel, the Ministry of Finance jointly organized by the national exam, accounting personnel obtained through examination of the accounting professional and technical qualifications, indicating that they have the corresponding accounting professional positions of professional knowledge and practical ability to handle, therefore, the qualification Exam subjects subject questions are “accounting professional job pilot regulations” for the corresponding professional positions must have the professional knowledge and business skills required to master. 2, the level of questions. Accounting qualification examination subjects of the questions defined in the secondary school, engaged in accounting practice work should have the ability and knowledge of the year, namely: the main test several basic positions of accounting operations