论文部分内容阅读
由财政部、人事部颁发的“《会计专业技术资格考试暂行规定》实施办法”规定,会计专业技术资格考试须增加“会计实务”这个科目。具体分为会计员实务、助理会计师实务和会计师实务。与以前的考试比,这显然是一次改革。下面,我们结合参加会计实务考试大纲讨论和参加会计实务考试大纲及辅导材料编写过程中的一些感受,谈谈我们学习《会计专业技术资格考试暂行规定》、《实施办法》等文件后对这个问题的认识。
Issued by the Ministry of Finance, Ministry of Personnel “” accounting professional and technical qualification examination Interim Provisions “Implementation Regulations”, accounting professional and technical qualifications examination to be added “Accounting Practice” this subject. Specifically divided into accountants practice, assistant accountant practice and accountant practice. Compared with the previous exam, this is obviously a reform. Below, we combine to participate in the accounting practice examination syllabus and participate in accounting practice examination syllabus and counseling materials in the process of writing some of the feelings, to talk about our study “accounting professional and technical qualification examination Interim Provisions”, “Implementation Measures” and other documents on this issue Understanding.