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本课程命题是以全国高等教育自学考试指导委员会颁布和指定的《企业会计学自学考试大纲》(含考试内容和考核目标)和全国组编本《企业会计学》为依据。旨在考核应考者掌握企业会计的基本概念、基本理论和基本操作技能的程度,以及运用基本知识分析问题,解决问题的能力。 本课程试题分为易、较易、较难、难四个等级,每份试卷中,四个等级所占比重分别约为20％,30％,30％,20％,题型采用单项选择题、多项选择题、填空题、名词解释题、简答题、业务题(含报表)和计算题七种。其中单项选择题约占10％,多项选择题约占12％,填空题约占10％,名词解释约占8％,简答题约占10％,业务题约占34％,计算题约占16％。 本课程考试时间为150分钟,可使用计算器。 题型举例如下: 一、单项选择题(在备选答案中只有一个正确答案,将其选出并把它的序号填入题干的括号内)。 1.结转随同产品出售组不单独计价包装物的成
The proposition of this course is based on the “Outline of Accounting Self-study Examination of Enterprises” (including the content and target of examination) promulgated and designated by the National Higher Education Self-study Examination Steering Committee and the compilation of “Accounting for Business Enterprises” of the whole country. The purpose of this study is to examine the applicants’ ability to master the basic concepts, basic theories and basic skills of business accounting, as well as the ability to analyze and solve problems using basic knowledge. The questions of this course are divided into four categories: easy, easy, hard and difficult. Each paper has four levels of about 20%, 30%, 30% and 20% respectively. , Multiple-choice questions, fill in the blank questions, noun explanation questions, short answer questions, business questions (including reports) and seven calculation questions. Among them, single choice questions account for about 10%, multiple choice questions for about 12%, blank-fill questions for about 10%, nouns for about 8%, short answer questions for about 10%, business questions for about 34%, and calculation questions for about 16%. This course exam takes 150 minutes to use a calculator. An example of a question type is as follows: 1. Single choice question (There is only one correct answer in the alternative answer, select it and put its serial number in parentheses). 1. Carry-over with the sale of the product package is not a separate package into