What has changed in CPA Accounting in 06

Basically unchanged, mainly to revise the mistakes of '05.

The latest version of the 2011 textbook for taking the CPA exam has not yet come out, and it will not come out until next year, usually at the end of April or later.

Exam subjects 6+1

The so-called 6: accounting, auditing, economic law, financial management, tax law, corporate strategic management (new exam subjects for 09).

The so-called 1: an exam after passing the 6 exams.

Textbooks can be ordered through the local finance office at the time of registration, or they can be purchased at the local exam bookstore or school stall.

If you really plan to rely on CPA, it is recommended to buy 10 years of textbooks first.

CPA exam is a very difficult road, the pass rate is no less than the national exam, I have experienced two years of CPA exam, the intentional phenomenon in the examination room: 30 people in the examination room, often 8-10 people in the exam, the absence rate is very high.

Moreover, the pass rate of the exam is strictly controlled at 10-18%, and the base of this percentage is not the number of people who sign up, but the number of people who take the exam and do not leave in advance.

It's not out yet, probably in March or April

The textbooks for 2011 have not yet come out, and the exam subjects are: Auditing, Accounting, Tax Law, Economic Law, Financial Cost Management, and Corporate Strategy.

If you are looking for textbooks, you can refer to the 2010 textbooks for auditing, accounting, and financial cost management, because the changes of these three subjects are not very big every year, so you can refer to them, and then buy the 2011 textbooks after the 2011 textbooks come out.

Hello classmates, I'm glad to answer for you!

Gordon Online School has the answer for you:

The 2015 CPA exam reform policy has not yet come out, if there is a new policy, Gordon Online School will share it with you as soon as possible!

Attached: 2014 CPA Examination New and Old Syllabus Changes Comparison (Full) Gordon Online School will always adhere to"Achieve young dreams and create a new business civilization"Accelerate the process of internationalization and create a world-class financial network learning platform!

Gordon wishes you a happy life! If you still have questions, please feel free to ask questions to the Gordon Enterprise Know Platform!

The impairment entries of the equity class of financial assets are the ones who say this, but you can see the problem clearly, it is a correction, not a correct one. Defeat because the part that was wrong at the beginning was.

Borrow: Available for ** Financial Assets - Change in Fair Value 500 Credit: Asset impairment loss 500

If corrected, the asset impairment loss should be written off and included in the capital reserve.

Debit: Asset impairment loss 500

Credit: Capital Reserve - Other Capital Reserve 500

As soon as the two chaotic entries are merged, the correct impairment entries are reversed.

About the 2011 CPA Accounting Questions and Answers, you can find them in the library, and there will be detailed questions and answers in the library. I hope it will be helpful to you. Good luck with the best of luck.

Certified Public Accountant. The qualifications for the CPA exam are as follows:

Compared with the difficulty of the CPA exam, the application conditions are too easy! It is summarized as follows:

In fact, there is just one sentence: college diploma or above (including junior college) can be applied.

There are no professional restrictions.

There is no requirement for work experience, and junior and senior undergraduate students can also apply for the exam.

There is no restriction on the location of the hukou, and you can report anywhere in the country.

According to the provisions of the Chinese Certified Public Accountants Law, Chinese citizens who meet one of the following conditions can register for the examination (registration is not subject to household registration restrictions):

1) College degree or above;

2) Accounting or related majors (including auditing, statistics, economics. The same below) intermediate or above professional and technical titles.

Chinese citizens who meet the following conditions can apply to take the National Unified Examination for Certified Public Accountants - Professional Stage Examination:

1) Have full capacity for civil conduct;

2) Have a college degree or above, or have an intermediate or above technical title in accounting or related majors.

The qualifications for the Certified Tax Accountant CTA application are as follows:

Citizens of the People's Republic of China, law-abiding and law-abiding, and who meet one of the following conditions, may apply to take the Certified Tax Agent Qualification Examination.

1) Registration conditions for taking all subject examinations:

1. After graduating from a non-economic or law college, he has been engaged in economic and legal work for eight years.

2. After graduating from a junior college in economics or law, or after graduating from a bachelor's degree in non-economics or law, he has been engaged in economics and law for six years.

3. After graduating from a bachelor's degree in economics or law, or after graduating from a second bachelor's or graduate class in non-economics or law, he or she has been engaged in economics and law for four years.

4. After graduating from the second degree or graduate class in economics and law, or after graduating from a master's degree in non-economics or law, he has been engaged in economic and legal work for two years.

5. After obtaining a master's degree in economics and law, engage in economics and law for one year.

6. Obtain a doctorate degree in economics and law.

7. Before the implementation of the professional and technical qualification examination in the country, in accordance with the relevant provisions of the state, those who have been evaluated and hired intermediate professional and technical positions in economics, accounting, statistics, auditing and law or participated in the national unified examination and obtained intermediate professional and technical qualifications in economics, accounting, statistics and auditing shall be engaged in tax business for one year.

Look at how standard this answer is! Two suggestions:1Find a training class; 2.Read more books and do more questions by yourself!