Economic Law Questions and Answers

Author: National Accounting Professional Qualification Examination Reference Book Editorial Committee
Publisher:
Publishing Time: 2003-12-01
Features: This series of books is closely aligned with the 2004 Accounting Professional Qualification Examination reference materials. It categorizes and organizes the difficult-to-understand content, easily confused points, and questions from the Shanghai National Accounting Institute's Vision Website Exchange Center. From the perspective of examinees, it provides targeted and focused re-explanations, making the content easy to understand. It transforms abstract problems into concrete methods, highlights the issues, and offers a clearer approach to problem-solving, aiming to help candidates combine learning with thinking, improve their exam-taking skills, and enhance their answer capabilities. The series includes six volumes: Primary Accounting Practice Problem Solutions, Basic Economic Law Problem Solutions, Intermediate Accounting Practice (I) Problem Solutions, Intermediate Accounting Practice (II) Problem Solutions, Economic Law Problem Solutions, and Financial Management Problem Solutions. Each volume contains a comprehensive analysis of the past three years' exam questions, a separate analysis of the 2003 exam questions, and Q&A for each chapter. Additionally, two sets of mock exam questions for the 2004 Accounting Professional Qualification Examination are provided. Each volume comes with a CD containing six sets of mock exam questions for candidates to conduct self-tests during their review.
The Accounting Professional Qualification Examination, as a professional title examination, directly affects the core interests of the majority of accounting professionals and is a challenge that all accountants must take seriously. Over the past decade, tens of millions of accounting professionals have participated in this examination. The content of the Accounting Professional Qualification Examination has continuously evolved alongside China's accounting system reforms. Therefore, the examination is not just a title assessment but also an effective means for accounting professionals to learn new accounting knowledge and regulations, as well as to strengthen their practical skills through the exam.
The syllabus and textbooks for the Accounting Professional Qualification Examination have undergone multiple revisions. The current syllabus and review materials are based on the requirements for the Primary and Intermediate Accounting Professional Qualification Examinations stipulated in the Provisional Regulations on the Accounting Professional Qualification Examination and its implementation measures, jointly revised and issued by the Ministry of Finance and the Ministry of Personnel in September 2000, and have been approved by the Ministry of Personnel. The specific materials include: Syllabus for the Primary Accounting Professional Qualification Examination, Primary Accounting Practice, Basic Economic Law, Syllabus for the Intermediate Accounting Professional Qualification Examination, Intermediate Accounting Practice (I), Intermediate Accounting Practice (II), Financial Management, and Economic Law.
To obtain the Primary Accounting Professional Qualification Certificate, candidates must pass all subjects in a single examination. To obtain the Intermediate Accounting Professional Qualification Certificate, candidates must pass all subjects within two consecutive years. Only after obtaining either the Primary or Intermediate Accounting Professional Qualification Certificate can employers appoint individuals as accounting clerks, assistant accountants, or accountants, respectively.