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1.从难度上看,管理会计和经济法概要的难度适中,而会计师实务相对偏难。经济法概要的命题偏重于对主要法规的记忆、理解和一般运用;管理会计的命题偏重于对基本理论和基本计算的理解和掌握;会计师实务的命题则全面测试考生对会计理论、计算和分录的准确理解和熟练运用。会计师实务的难度主要表现在:第一,单选、多选、判断题中,凭计算、理解作答的题目多,死记硬背的题目少;第二,计算分析题、综合題的出题方式新颖、概括,考生一下子难于理解;第三,新增内容,实际工作中尚未操作或刚刚操作的知识,考生比较生疏,但考得多,考得深,而且分数比重大,例如所得税、外币业务、住
1. From the perspective of difficulty, management accounting and economic law summary of the difficulty of moderate, and accountants practice is relatively difficult. The propositions of the outline of economic law lay stress on the memorization, comprehension and general application of the main laws and regulations; the propositions of management accounting emphasize the understanding and mastery of basic theories and basic calculations; the propositions of accountant practice fully test the candidates’ understanding of accounting theory, Accurate understanding of the recorded and proficient use. The difficulty of accountant practice is mainly manifested in the following aspects: First, in the radio, multiple choice and judgment questions, there are many problems in answering questions by calculation and understanding, and there are few topics in rote learning. Second, New and summarized, the candidate suddenly difficult to understand; Third, the new content, the actual work has not yet been operated or just the operation of the knowledge, the candidates are unfamiliar, but the test is more, the test was deep, and score a large proportion, such as income tax, foreign currency Business, live