Can anyone tell me questions about the accounting exam

Accounting professional and technical qualification registration conditions.

Candidates must hold an accounting qualification certificate and meet the following conditions:

1. Primary qualifications: high school graduation or above.

2. Apply for intermediate qualifications: (1) college graduate, engaged in accounting work for five years; (2) Bachelor's degree, engaged in accounting work for four years; (3) Graduated from a double bachelor's degree or graduate program, and engaged in accounting work for two years; (4) Master's degree, engaged in accounting work for one year; (5) Doctoral degree.

3. Those who have obtained intermediate and primary qualifications in economics, statistics and auditing through the national unified examination can register for the corresponding level of accounting professional and technical qualification examination.

Elementary Qualification Examination: Fundamentals of Economic Law and Elementary Accounting Practice: 2 subjects. Candidates must pass all subjects within one examination year.

Intermediate Qualification Examination: 3 subjects: Financial Management, Economic Law, and Intermediate Accounting Practice. Candidates must pass all subjects in two consecutive examination years

Whether it is an intermediate or primary examination, you must have a qualification certificate, you can directly apply for the intermediate, but the age must be enough to be 25 years old, the junior college courses and professional titles are not the same, there is no exemption from the examination, you must take the exam, register in October every year, and take the exam in the second week of May. It's hard to pass the exam now, you have to work hard to pass, good luck!

Three years of university and two years of accounting practice, a total of five years, can be directly applied to the intermediate level.

To apply for the primary examination, you must have an accounting qualification certificate.

(1) The book balance of inventory is 30 million yuan, and after the provision for inventory decline of 2 million yuan, the book value of inventory is 28 million yuan, and the tax basis of inventory is 30 million yuan, forming a deductible temporary difference of 2 million yuan. According to the regulations, the impact of deductible temporary differences on future income tax should be recognized as deferred tax assets and shown in the balance sheet

The year-end balance of deferred tax assets formed by inventory items = deductible temporary differences Income tax rate = 200 33% = 66 (10,000 yuan).

2) The book value of fixed assets at the end of 2007 = the original price of fixed assets - accumulated depreciation = 3000 - (3000 5 15 + 3000 4 15) = 3000 - (1000 + 800) = 1200 (10,000 yuan).

The tax basis of fixed assets = 3000 - (3000 5 2) = 3000 - 1200 = 1800 (10,000 yuan).

The difference between the book value of assets of 12 million yuan and the tax basis of 18 million yuan is 6 million yuan, forming a deductible temporary difference. According to the regulations, the impact of deductible temporary differences on future income tax should be recognized as deferred tax assets and shown in the balance sheet

The year-end balance of deferred income tax assets formed by fixed asset items = deductible temporary difference Income tax rate = 600 33% = 198 (10,000 yuan).

3) The book value of transactional ** is 6 million yuan, and its tax basis is 6.4 million yuan, forming a deductible temporary difference of 400,000 yuan. According to the regulations, the impact of deductible temporary differences on future income tax should be recognized as deferred tax assets and shown in the balance sheet

The year-end balance of deferred tax assets formed by transactional ** = deductible temporary difference Income tax rate = 40 33% = 10,000 yuan).

The first pen agreed upstairs.

198 in the second transaction is the cumulative amount, and the amount of 07 should be subtracted, and 132 to get 66 is the balance of deferred tax assets.

Registration from the Financial Services Bureau.

I won't do the publicity, and I'll send you some experience. (original by me).

There are three accounting qualification examinations, namely "Accounting Basics", "Financial Regulations and Accounting Professional Ethics", and "Computerization of Primary Accounting".

If you don't study accounting, it may be a bit difficult, after all, learn new knowledge.

That's when I told you to learn to calculate.

First of all, let's talk about how to learn "Accounting Basics".

The most important thing in learning accounting is to induct and compare the special:

1) From the basics, first of all, the concept of accounting, the functions of accounting, the assumptions of accounting, and the quality requirements of accounting mentioned above are all the most popular and theoretical knowledge.

2) Accounting Basics: That is, the accounting process and some tools designed, such as accounting subjects, accounting accounts, accounting vouchers, accounting books, accounting processing processes, these are all theories. This inductive comparison is to summarize the classification of the accounting account, account, voucher, account book process, and the applicability after classification, and then the advantages and disadvantages, don't look at what I said seems to be easy to understand, but in fact, it is not easy to summarize and compare.

a.Accounts receivable, notes receivable, and other receivables, this is the difference between cost-effective content.

b.Bad debt provisions, impairment of fixed assets, and impairment of investment, these are also inductive, which can be reversed, and which cannot be reversed, there are differences.

c.Comparison: For example, accounts receivable vs. accounts payable, notes receivable vs. notes payable, and other receivables vs. other payables. In fact, it is the difference in the content of account accounting.

d.One loan and multiple loans, or one loan and multiple loans, I will give you an analogy.

For example, if enterprise A buys 1 piece of goods from enterprise B, there are several situations, A bank deposit payment, B issues a bank cashier's check, and C sells on credit. (excluding VAT).

You can use the method of one loan and multiple loans.

Debit: A bank deposit B Notes receivable C Accounts receivable.

Credit: main business income.

This is the simplest level, until the intermediate title, CPA, and there are contrasts.

For example, in financial assets, you hold to maturity to invest in financial assets available for **, first of all, the content of this account is different, where is the difference, what is the difference between confirmation, what is the difference between subsequent measurement, what value is used in the account, and there are many things to summarize, which is also easy to confuse.

2.Financial Regulations and Accounting Ethics:

1) Summarize the figures, such as "24" hours of continuing education for accounting certificates, and at least "3" years of experience for supervisors of bookkeeping companies.

2) Summarize sentences with the words "sexuality", "fundamental task", "basic task", and the word "condition".

If I have told you so much and you still don't understand, then I suggest that you apply to Zhonghua Online School to follow along.

In the future, when you take the job title, you will know that you are a certified public accountant, and you will know that it is from China Online School.

Finally, I wish you all the best in your exams and in your work.