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根据2015年度高级会计师资格考试情况的统计分析,全国会计专业技术资格考试领导小组办公室日前发出通知(会考〔2015〕23号),对《高级会计实务》科目考试合格标准及有关问题进行了明确。通知规定,《高级会计实务》科目考试全国合格标准为60分(试卷满分为100分);各地区、各中央单位当年评审有效的使用标准不得低于50分。按照《关于2015年度全国会计专业
According to the statistical analysis of 2015 senior accountant qualification examination, the National Accounting Professional and Technology Qualification Leading Group Office recently issued a notice (Hui Kao [2015] No. 23) clarifying the eligibility criteria and related issues of the “Advanced Accounting Practice” subjects. The circular stipulates that “advanced accounting practice” subject national standard test score of 60 points (papers out of 100 points); all regions, the central unit of the year effective assessment of the use of standards shall not be less than 50 points. According to "on the 2015 annual national accounting profession