Intermediate Accounting Practice: 2005 Edition National Accounting Professional Qualification Examination Review Essentials and Self-Test Question Bank

Author: Department of Finance and Accounting
Publisher:
Publishing Date: 2004-12-01
Features: The 2005 edition of the examination preparation series, compiled by the editorial department of "Finance and Accounting," has finally made its debut under the brand name "Golden Finger." This is the result of the dedicated collaboration, meticulous exploration, and fine-tuning by the editorial, publishing, and writing team of this series. From the trial launch three years ago to the formation and establishment of the brand today, we have undergone a process of adjustment, refinement, innovation, and improvement based on summarizing experience and learning from others. This process has been arduous and challenging, but it has also been highly effective. It can be said that it is a transformation from a cocoon to a butterfly. Counting this year, this is the third time I have written the preface for this series. The first two times, especially the second time, I was particularly cautious and prudent in my words because we lacked experience and had not yet fully achieved a clear understanding of ourselves and others. This year, as I write these words, I am filled with passion and confidence. Because I believe that effort leads to rewards, and I believe in the efforts our team has made. Compared to the previous two years, due to adjustments in the examination subjects, examination syllabi, and the content of mainstream textbooks, this year's series has also undergone significant changes: First, the intermediate-level books are now published by subject, allowing candidates to obtain more directly relevant content and more systematic guidance at a lower economic cost. Second, the "Essentials" section has been expanded to include chapter summaries and three years of examination trend analysis for each chapter, with an emphasis on adding chapter exercises. This is not only beneficial for candidates' exams but also helps them truly master the content of each chapter. Third, a set of mock exams has been added to each subject, increasing the number from three sets to four, with detailed explanations provided for two of the sets. This not only expands the coverage of examination points but also makes it more conducive for candidates to practice self-assessment. Fourth, in the appendix, the previous year's exam questions have been replaced with the official exam questions from the past three years. This is more helpful for candidates to learn from the past, familiarize themselves with the question types, understand the volume of questions, and grasp the characteristics and patterns of the professional qualification exam. There is also a more important and deeper change, which is that we have further tightened the selection of writing personnel and improved the structure of the writing team, making our expert team more cohesive, authoritative, and capable. In terms of editorial quality, we have set higher standards from the perspective of building a brand, demanding strict requirements. In addition to requiring editorial staff to adhere to the editorial standards of the journal, we have collaborated with China Renmin University Press, which, based on its expertise, provides additional proofreading and quality control. I once wrote the following sentence at the end of the preface to the 2004 edition of the series—"Wishing you the best of luck in your exams, and I look forward to your valuable feedback and suggestions." At the time, I felt this sentence was quite meaningful. Fortunately, many insightful readers understood it, the book was well-received, and the wished-for results naturally followed. What do I want to say this year? Let me use a common saying: "Where the peach and plum trees do not speak, the path beneath them is trodden by all."