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新制度考试带来了新的气象,考题难度低但数量多是2009年CPA考试的显著特点。然而,新制度考试的方式和方向让很多考生无所适从,新制度会计科目考试较旧制度对教材进行了更全面考察,考试内容也进一步拓宽,难度有所降低,颠覆了传统的重点和难点观念,在考察考生的一定专业水准的基础上,更注重考察其速度和准度。鉴于新旧制度衔接这样的一个特殊阶段,编者将2009年注会考试新旧制度涉及考点予以总结归纳,期望对参考及备考人员有所裨益。
The new system of examinations has brought a new atmosphere, the difficulty of the exam is low, but the number is more than a significant feature of the 2009 CPA exam. However, the way and direction of the new system of examination for many candidates know what to do, the new system of accounting examination of the older system of textbooks conducted a more comprehensive examination, the content of the examination has also been further broadened, the difficulty has decreased, subverting the traditional focus and difficult concepts, On the basis of examining a certain professional level of examinee, pay more attention to inspecting its speed and accuracy. In view of such a special phase of convergence between the old system and the new system, the editors summed up the test centers involved in examining the system in 2009 and expecting to benefit reference and pro forma personnel.