2012 年《会计基础》精讲(国外英文资料).docVIP

2012 年《会计基础》精讲(国外英文资料) Accounting basics, fine lecture class, fine talk class first lectures: preface, Chapter 1, general introduction, Section 1, accounting overview (1) - courseware handouts (Global vocational education online) Accounting basics, fine talk class, fine talk class First lectures: preface, Chapter 1, general introduction, Section 1, accounting overview (1) Lecture Notes Preface I. Introduction of examination 1., the accounting qualification examination is not a national unified examination, the teaching materials in different provinces and cities are not the same, and the content of the examination is different. At present, the implementation of the 3 door policy within two years, that is, accounting basis, financial laws and accounting professional ethics and primary accounting computerization.. Each door is 100 points, 60 points pass (Fujian area 50 points). The examination time is 60 minutes. 2., accounting basis, the specific examination is generally divided into three types of questions. They are individual choice, multiple choice and judgment. Among them, radio 30 questions, each subject one point, a total of 30 points; multiple-choice 25 questions, each of two points, a total of 50 points. Judge the question 20 questions, each question one point, in which the judgment is correct one point, judges the mistake to buckle 0.5 points, does not judge not to score, also does not deduct points, altogether 20 points. A total of 100 points. Of course, the provinces have different scores. The following provinces of the examination questions to do a simple summary: 1, single and multiple selection and judgment of the three questions are: Zhejiang, Shandong, Heilongjiang province (paper), Hunan, Fujian, Hubei, Chongqing, Ningxia, Guangxi, Anhui, Henan, Shaanxi, Hainan, Gansu, Xinjiang, Qinghai, Tibet, Hebei, the Corps 2, Beijing City, multiple choice, multiple choice and judgment questions, short answer, accounting entries 3, Jiangsu accounting certificate