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The difficulty of the 2010 accounting title examination is on the rise, and the textbooks have changed a lot this year. You can bookmark. A Complete Guide to Accounting Title Exam Review 2010.
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There is a big difference this year, you can go to the China Accounting Online School or the Dongao Accounting Online School** to see, they **have made an introduction. The difficulty of the primary accounting title examination is on the rise year by year, and the textbooks have changed a lot this year, so for most candidates, this year's exam is very stressful, in order to help students improve the pertinence of learning, so as to successfully pass the primary title examination, the teacher has summarized the changes in the textbooks of this year's primary title examination for the reference of the majority of candidates. Major changes in the textbook of "Elementary Accounting Practice" in 2010: 1. Delete all the contents of Chapter 1 in the original textbook; 2. Accounting for new investment real estate; 3. Revised the treatment of VAT input tax involved in the purchase of fixed assets; 4. Modified the treatment method of recognizing investment income under cost method accounting; 5. According to the new Provisional Regulations on Value-Added Tax, the relevant provisions on the transfer of input VAT have been amended; 6. The deduction items of taxable income are revised according to the provisions of the new income tax law; 7. Instructions for filling in the new cash flow statement items; 8. Analysis of major financial indicators added; 9. Add the auxiliary production cost sequential allocation method and the algebraic allocation method; 10. The comprehensive application of various cost calculation methods has been added; 11. Chapter 10 of the new textbook Accounting for Administrative Institutions; 12. Chapter 11 of the new textbook Fundamentals of Financial Management.
In 2010, the main changes in the textbook of "Primary Economic Law" are: 1. Chapter 2 was completely changed from "Accounting Legal System" to "Legal System of Labor Contract"; 2. Delete the value-added tax, consumption tax and enterprise income tax involved in the original "Economic Law Foundation"; 3. Chapter VII "Legal System for the Administration of Tax Collection" adds the contents of tax administrative reconsideration and tax administrative litigation.
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Question types and scores for the Elementary Accounting Practices exam.
1. Multiple choice questions (There are 25 questions in this category, 1 point for each question, a total of 25 points.) There is only one correct answer for each question. Multiple selections, wrong selections, and no selections will not be awarded).
2. Multiple-choice questions (There are 20 questions in this category, each question is worth 2 points, a total of 40 points.) There are two or more correct answers in the alternative answers to each question. Multiple selections, less selections, wrong selections, and no selections will not be awarded).
3. True/False Questions (There are 10 questions in this category, 1 point for each question, a total of 10 points.) Please judge whether the expression of each question is correct, 1 point will be awarded for each correct answer, points will be deducted for incorrect answers, and no points will be deducted for those who do not answer the questions. The minimum score for this category is zero).
4. Calculation and analysis questions (there are 2 questions in this category, each question is worth 5 points, a total of 10 points.) For all items that require calculation, the calculation process must be listed; If there is a decimal place in the calculation result, two decimal places after the decimal point shall be retained. Where it is required to prepare accounting entries, except for special requirements in the question, only the first-level subjects need to be written).
5. Comprehensive questions (this type of question has 1 sub-question, a total of 15 points, and the calculation process must be listed for all items that require calculation; If there is a decimal place in the calculation result, the two digits after the decimal point shall be retained. Where it is required to prepare accounting entries, except for special requirements in the question, only the first-level subjects need to be written).
Fundamentals of Economic Law" exam question types and scores.
1. Multiple choice questions (There are 24 questions in this category, each question is worth 1 point, a total of 24 points.) There is only one correct answer for each question. Multiple selections, wrong selections, and no selections will not be awarded).
2. Multiple-choice questions (There are 20 questions in this category, each question is worth 2 points, a total of 40 points.) There are two or more correct answers in the alternative answers to each question. Multiple selections, less selections, wrong selections, and no selections will not be awarded).
3. True/False Questions (There are 10 questions in this category, 1 point for each question, a total of 10 points.) Please judge whether the expression of each question is correct, 1 point will be awarded for each correct answer, points will be deducted for incorrect answers, and no points will be deducted for those who do not answer the questions. The minimum score for this category is zero).
4. Multiple-choice questions (There are 13 questions in this category, each question is worth 2 points, a total of 26 points.) In each question, there is one or more correct answers that match the intent of the question. Each question is selected correctly to get full marks, less selection to get the corresponding score, more choice, wrong choice, no choice without score).
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In 2012, the score ratio of each question type in the Elementary Accounting Practice Test was stable, accounting for 36 points for multiple-choice questions, 24 points for multiple-choice questions, 10 points for true/false questions, and 30 points for open-ended multiple-choice questions.
In 2012, the scores of each question type in the Economic Law Fundamentals test are as follows: 36 points for multiple-choice questions, 30 points for multiple-choice questions, 10 points for true/false questions, and 24 points for open-ended multiple-choice questions.
A total of 61 questions with a full score of 100 points.
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In 2012, the reform of the accounting title examination system is underway, and the progress of the reform is also different, some places keep pace with the times and change to the computer-based test, and some places may still be a written test, the examination time has been pushed to October, the specific topic is changed to the computer-based test Most of the objective questions, that is, the choice, judgment of a class, subjective questions may not be there again, but it depends on the notice of the Finance Bureau around the country, pay attention to your local Finance Bureau.
Question type and quantity of the Elementary Accounting Exam >>>More
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