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I think these answers may not be satisfactory to you, having said so much, no one has explained what exactly is a certified public accountant, what is a certified tax agent, and why there are two words registration, now I will explain to you:
1. Professional qualification certificate, junior title (assistant accountant), intermediate title (accountant), senior title (senior accountant).
2. Certified Public Accountant.
3. Certified tax agent.
4. Registered asset appraiser.
Make a list of these exams and then explain them.
One is to engage in the basis of accounting work, is the accounting industry certificate, three levels of professional titles are after obtaining the qualification certificate and have a number of years of work experience, take the examination and pass can be obtained, the qualification certificate by the financial department in charge, the latter three levels of the title by the personnel department in charge.
Second, although there are two words accounting, but it belongs to the audit qualification, whether it is examination or management, it is sponsored by the Chinese Institute of Certified Public Accountants under the Ministry of Finance of the People's Republic of China.
3. Certified tax agents are sponsored by the personnel department regardless of examination and management, and because they are in charge of the personnel department like the title in the first place, they also have intermediate titles while obtaining the qualification of certified tax agents.
Fourth, the Certified Asset Appraiser Examination is managed by the personnel department, and the supervision is managed by the Institute of Certified Public Accountants, but because the examination is also managed by the personnel department, it is equivalent to having an intermediate title.
Certified Public Accountant is by far the highest examination in the financial industry in China, recognized by the international community, certified tax agent is an examination set up by the personnel department and the tax department in order to arrange a way out for their own personnel, and to engage in some political performance, which is not internationally recognized.
Registration means to be registered, each certified public accountant has its own number, tax accountant and asset appraiser are also, but there is no job title, the title only has a certificate number, and the certified public accountant has its own unique number, which can be found on the Internet.
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The Certified Public Accountant is a licensing exam. The examination is passed on a 100-point system, and under normal circumstances, 60 points is the passing score line, and there is no limit on the number and ratio. China's "Certified Public Accountants Law" stipulates that people with a college degree or above, or with intermediate or above technical titles in accounting or related majors, can register for the national unified examination for certified public accountants.
The examination subjects are "Accounting", "Auditing", "Financial Cost Management", "Economic Law" and "Tax Law". According to the regulations, those who pass the examination will be issued a certificate of qualification for all subjects uniformly printed by the National Certified Public Accountants Examination Committee, and can apply for admission to the Chinese Institute of Certified Public Accountants to complete follow-up education, and the results will be valid for a long time; Otherwise, the pass result will only be valid for 5 years from the date of obtaining the pass certificate. Those who pass the single subject will be issued a single subject qualification certificate uniformly printed by the National Certified Public Accountants Examination Committee, and the validity period of the single subject qualification score is also 5 years, that is, the candidate is exempted from the examination of the qualified subjects in the four consecutive examinations after obtaining the single subject qualification certificate.
In 5 consecutive examinations, those who have obtained all the individual subject pass results can apply to the provincial examination committee for the renewal of the whole subject pass certificate with a valid pass certificate for all single subjects. In the examination, a single subject is allowed to be registered, and the results of all 5 subjects are passed.
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There are too many random ones for you, I hope it helps.
1.In the spring rainy season, silk is knotted on the sycamore tree; - Absolutes (silk + color = absolute).
The two of them are called heroes in the summer cool; - Pair (two people dressed as "pairs").
The autumn wind rises, and the wild geese send thousands of miles; - Heavy (thousand + li = heavy).
Why do beauties show half of their waists in the winter snow. - To (half waist = to).
2.Looking for a bosom friend to give a red riding hood, you and I have no heart to hate.
The background is clear, and the reputation is needless to say.
Write down a word for you to think, although people are ordinary.
True and false trees are difficult to become forests, and eight clever mouths are in advance. Ans: I am glad to have met you.
3.The swan flies away and the bird does not return, nostalgic for the empty bother, the clouds open the moon under the double dagger shadow, the water meets in several places, the sunset and the moon rise and the people lean on the moon, and the single nobles follow each other. (I can't live without you).
4.The swan flies away and the bird does not return, and the good word has no head, and the number of stoves is matched by two people; There are two more strokes in the middle of the word (two wood non-forest hearts are connected), and the combination of people is themselves. (I love [missed] you).
5.A clump of bamboo on Qingshan Temple, the swan is still there, the bird has gone, the past is empty, the white cloud is full of rainbows, there are many rainbows in the heart, there is love in the heart, and I can't hide it, stand on a high place and look into the distance, and say that there is someone who knows (wait for me to say that I love you in person).
6.The birds fly away by the Swan Lake Meet during the day to solve the lovesickness Only forget that I have to care about the double point to move the national jade Helpless how to return Baoyu is not seen outside the valley Double thoughts are only in the heart Single nobles are connected (my heart can only accommodate you).
It's all love riddles.
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Q: What kind of festival does the "festival" in "think of relatives during the festive season" refer to? Answer: Chung Yeung Festival.
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There are a lot of riddles that can be guessed
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Solution: Original integral.
(0,π/2) sec²x / (sec²x + tan²x) dx
(0,π/2) d(tanx) / (sec²x + tan²x)
(0,π/2) d(tanx) / 2tan²x +1
According to the formula: 1 (x +a) dx = (1 a)arctan(x a).
Original integral = (1 2) 0, 2) d( 2tanx) 2tan x +1
1/√2)· arctan (√2tanx) |0,π/2)
lim(x→π/2+) 2tanx = +∞
Therefore: lim(x2+)arctan(2tanx) = 2
Original integral = (1 2)· 2).
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The factoring process in the middle should be fine, there is a formula, calculate to the last step, and then revert the x.
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Yield ratio = total weight Vertical number of trees and the amount of Zen socks.
The species ratio is 6:5
Yield ratio afterward: (6 5) (7 8) = 48:35
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