What are the subjects of the 2018 Intermediate and Senior Accounting Title Examination?

Senior Accountant. The senior accountant is the deputy high, and the senior accountant is the senior accountant (some provinces are called professor-level senior accountants and researcher-level senior accountants).

Senior Accountant (Deputy Senior Executive) Evaluation Procedure. To obtain a senior accountant (deputy senior accountant), you must go through three procedures: application, examination and evaluation.

1) Application: The leader said that the details are searched: senior professional title ** Zhengmi Road Navigation Road National Office, Senior Economist Zhengmi Road Navigation Road National Office, Senior Agricultural Economics (Accounting, Auditing, Statistics, Political Work, Engineering, Human Resource Management, Teaching) Teacher Zhengmi Road Navigation Road National Office, etc.

b) Examinations. The qualification evaluation of senior accountants is carried out in a combination of evaluation and evaluation, and the national unified examination. The subject of the exam is "Advanced Accounting Practice".

The question type is case analysis questions, and the exam time is hourly. Open-book machine test. The full score is 100 points, and the passing score is 60 points.

Candidates are allowed to bring their textbooks and preparation materials into the examination room. Answer requirements: The advanced qualification examination is all paperless, and the examination is conducted on a computer.

The test questions, answer requirements, and answer interface are displayed on the computer monitor, and candidates should use the computer mouse and keyboard to answer the questions on the computer answer interface. Scoring principle: The score of each test question in the advanced qualification examination is explained before the test question, and manual marking is implemented on the computer network.

Candidates who have passed the examination can print the examination transcript on the "National Accounting Qualification Evaluation Network" by themselves, and participate in the senior accountant qualification evaluation within 3 years. The courses of "Advanced Accounting Practice" cover the knowledge of corporate strategy and financial strategy, corporate investment, financing decision-making and group fund management, corporate budget management, performance evaluation, corporate internal control, corporate cost management, corporate mergers and acquisitions, financial instrument accounting, long-term equity investment and consolidated financial statements, as well as budget management, accounting treatment and internal control of administrative institutions.

3) Review. The examination is organized by the whole country, and the evaluation is carried out by each region, and the policy of each region is slightly different. All provinces have issued the "Evaluation Conditions", the essence of which is the first and the best.

1.**。Multi-provincial document provisions:

After the intermediate level, he will publish more than three articles in academic journals at or above the provincial level that are publicly available. **The duplicate check rate is 10-30%, and the intermediate level and later publications will always be valid until the senior accountant (deputy senior accountant) has passed the review. The name of the publication is not specified.

2.Outstanding achievement. It varies from province to province.

Fourth, senior accountants. At present, senior accountants are independently evaluated by various provinces. Senior accountants generally adopt the evaluation method, generally should have a bachelor's degree or above or a bachelor's degree or above, after obtaining the title of senior accountant, engaged in work related to the duties of senior accountants for 5 years, before participating in the qualification evaluation of senior accountants.

1) Intermediate Qualification: The examination subjects include "Intermediate Accounting Practice", "Financial Management" and "Economic Law".

2) Advanced Qualification: The subject of the examination is "Advanced Accounting Practice".

Those who take the Intermediate Qualification Examination should pass all the subjects in two consecutive examination years in order to obtain the Intermediate Qualification Certificate. Those who have participated in the senior qualification examination and met the national qualification standards shall print the examination transcript online and participate in the qualification evaluation of senior accountants within 3 years.

The subjects of the senior accounting title examination are "Advanced Accounting Practice".

There is only one subject in the Senior Accountant Examination: Advanced Accounting Practice. The open-book computer test will be conducted.

It mainly assesses the candidates' ability to analyze, judge and deal with accounting business and solve practical problems in accounting by using theoretical knowledge, policies and regulations related to accounting, finance, taxation and other related aspects.

The examination for senior accountants is organized by the state. The Ministry of Finance, the Ministry of Human Resources and Social Security National Accounting Professional and Technical Qualification Examination Leading Group Office is responsible for determining the examination subjects, formulating the examination syllabus and determining the qualification standards, guiding, supervising and inspecting the marking work, the Ministry of Finance is responsible for organizing expert propositions, and the Ministry of Human Resources and Social Security is responsible for organizing experts to examine and approve the examination questions.

Senior Accountant Examination Requirements.

1. Basic conditions:

1) Comply with the "Accounting Law of the People's Republic of China" and the national unified accounting system and other laws and regulations.

2) Have good professional ethics and no serious violations of financial discipline.

3) Love accounting work, with corresponding accounting professional knowledge and business skills.

2. Applicants for the senior accountant examination should meet one of the following conditions in addition to the conditions of the foundation of the fight

1) Have a college degree, and have been engaged in work related to the duties of an accountant for 10 years after obtaining the title of accountant.

2) Have a master's degree, or a second bachelor's degree, or a graduate degree, or a bachelor's degree, and have been engaged in work related to the duties of an accountant for at least 5 years after obtaining the title of accountant.

3) Have a doctorate degree, and have been engaged in work related to the duties of an accountant for at least 2 years after obtaining the title of accountant.