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The accounting title is a national unified examination, the test papers are the same as the whole country, and the teaching materials are also unified across the country.
The 2014 Junior Accounting Title Examination will be held from September 20 to 24, 2014. The 2014 primary accounting title examination registration system was opened from April 1 to 30, 2014, the specific examination time is subject to the printed admission ticket.
There is no focus and non-focus in the computer-based test, the computer-based test has large changes, many questions, a wide range of knowledge points, and high difficulty, there is no key and non-focused, all knowledge points are likely to be tested, and doing more questions on the basis of understanding is the best way to cope with the exam, and doing more questions on the basis of understanding is the best way to cope with the exam.
Exam registration process: directly search for the "National Accounting Qualification Evaluation Network", register for the exam online, and then bring the accounting certificate, academic certificate, ID card, exam registration form, and exam registration fee to the site for review and payment.
In 2014, the examination time of "Elementary Accounting Practice" was adjusted to 2 hours, the examination time of "Fundamentals of Economic Law" was adjusted to hours, and the examination time of the two subjects in the computer-based test area was adjusted to a total of hours. The two subjects are taken consecutively, and the test results are calculated separately. Question types for the primary accounting title exam: multiple-choice questions, multiple-choice questions, judgment, indefinite multiple-choice questions.
2014 junior accounting title exam question bank, look at the form and content of the junior accounting title exam, there is a chapter practice mode, directly click on the "paste bar", there are four words on the right side of the "full bar search", directly enter the post title.
The title of the post is "2014 Junior Accounting Title Mock Examination System Free Answer".
The title of the post is "2014 National Accounting Title Examination Registration Time Arrangement and Notice of Related Matters".
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Learn economic law first.
One. It is true that the test points of economic law are relatively fragmented, unlike practice, just those big test points. The direction of the economic law exam has shifted to the assessment of tax law, and if you have studied tax law before, then you will have a lot easier to review.
However, if you do not have a general understanding of tax law, it is recommended that you carefully study the primary textbook from beginning to end twice, and then review it purposefully and emphatically according to the key points of the exam summarized in the supporting review materials, which will be much more efficient.
Second, the primary accounting practice is the foundation, if you want to continue to take the exam, you should remember to find the rules, such as the acquisition of an asset, the relevant expenses should be included in the cost of the purchase of assets, but there are special circumstances, such as trading financial assets, the related expenses are included in the "investment income", why this is done, I will not explain here. The primary accounting practice is relatively simple, master the rules, and remember the special.
3. The course "Fundamentals of Economic Law" is not unfamiliar to learn, and it is relatively easy to pass with careful listening. But for laws and regulations, we must pay attention to understanding, and only when we understand can we memorize them. When reviewing at ordinary times, you should summarize more, and you can take the way of concentrated memory before the exam to review.
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For the two subjects, the difficulty varies from person to person, and is closely related to the candidate's own foundation and learning ability. Comparatively speaking, "Elementary Accounting Practice" will be more difficult.
Elementary Accounting Practice" is more science in nature, the pure text questions are simpler, the calculation questions and the preparation of accounting entries are more difficult, for candidates with strong logical thinking ability and good at science, the practice is simpler than economic law.
The Fundamentals of Economic Law is more liberal arts in nature, that is, everyone thinks that it needs to be understood and memorized more, and the questions are generally divided into simple topics that directly examine the original text of the law and complex topics that have been processed by cases to test the application ability, and this subject will be very simple for candidates who are good at memorizing and using.
The primary accounting title examination is the implementation of China's unified organization, unified examination time, unified examination syllabus, unified examination proposition, unified qualification standard examination system, (primary) accounting professional and technical qualification examination, in principle, held once a year. Persons engaged in accounting work in state organs, social organizations, enterprises, institutions and other organizations and who meet the registration requirements can apply for the examination.
Exam subjects include "Fundamentals of Economic Law" and "Elementary Accounting Practice". A person who takes the primary qualification examination can only obtain a primary qualification certificate if he or she passes all the subjects in one examination year. The duration of the examination for the "Fundamentals of Economic Law" subject is 75 minutes, and the examination time for the "Elementary Accounting Practice" subject is 105 minutes.
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It is recommended that when preparing for the Elementary Accounting Exam, it is best to study "Elementary Accounting Practice" and "Fundamentals of Economic Law" at the same time
Elementary Accounting Practice
According to the characteristics of the course, if the candidate has strong logical thinking ability, it will be relatively simple to learn "Elementary Accounting Practice".
However, if you feel that your logical thinking ability is weak, it is recommended that in the review process, you should first understand the overall knowledge framework, and you can use the mind map to grasp the review content, clarify your own phased tasks, and deepen your understanding of knowledge through exercise training.
Fundamentals of Economic Law
If you don't like the learning method of memorization, it is recommended that you regularly summarize the content of the law when reviewing the "Fundamentals of Economic Law", form a network memory map, and establish your own knowledge framework.
For those who are good at memorizing and like to memorize, "Fundamentals of Economic Law" may be relatively easy to learn.
In the primary accounting examination, "Fundamentals of Economic Law" and "Elementary Accounting Practice", two subjects are analyzed, and the primary accounting practice is first learned from the analysis of difficulty.
The Elementary Accounting Practice is slightly more difficult, and candidates need to master the processing of accounting entries and the application and calculation of a lot of accounting knowledge.
The difficulty of "Fundamentals of Economic Law" is slightly lower, but this subject also involves the calculation of tax payable and other issues that need to be understood and applied.
Fundamentals of Economic Law
1. Introduction to economic law: the concept of law and economic law, the way to resolve economic disputes, and the legal liability for violating economic law.
2. Accounting legal system: overview of the accounting law system, accounting, accounting supervision, accounting institutions and accounting personnel, and legal responsibility for violating the accounting legal system.
3. Overview of the tax legal system: overview of taxation and tax law, tax system.
4. Legal system of turnover tax: legal system of value-added tax, legal system of consumption tax, legal system of business tax, legal system of tariff, legal system of income tax, legal system of enterprise or cherry industry, legal system of individual income tax and legal system of resource tax.
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"Elementary Accounting Practice" is relatively more science-oriented, and the more difficult questions in the exam include calculation questions and questions on the preparation of accounting entries. If the candidate's logical thinking ability is strong, then the candidate will feel that the practice is simpler than the economic law when preparing for the exam.
Have a high school diploma (including high school, technical secondary school, vocational high school and technical school) or above recognized by the national education department, and perform the duties and responsibilities of the post, love their own work, conscientiously implement the "Accounting Law of the People's Republic of China" and the national unified accounting system, as well as relevant financial laws, regulations, rules and regulations, and have no serious violations of financial discipline can apply for the junior accountant examination.
The examination subjects for junior accountants are "Elementary Accounting Practice" and "Fundamentals of Economic Law". Those who take the primary accounting title examination can obtain the junior accounting title certificate only after passing the examination of all subjects in one examination year.
The primary accounting title examination is the implementation of the national unified organization, unified examination time, unified examination syllabus, unified examination proposition, unified qualification standard examination system, (primary) accounting professional and technical qualification examination, in principle, held once a year.
The "Elementary Accounting Practice" course mainly examines the processing of the basic business of accounting, and two-thirds of the scores need to be calculated, which is very flexible and relatively difficult.
The course "Fundamentals of Economic Law" mainly examines the basic laws and regulations related to accounting, and the difficulty of the questions is generally low, but the scope of the examination is wide. There are many assessment contents in the original textbook, and any imitation of the original text in the silver and lead textbook may be used as a question stem.
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