Selected question bank and excellent Q&A. Economic law

Author: Editorial Committee of Companion Teaching Materials for National Accounting Professional Qualification Examination, Shanghai National Accounting College
Publisher:
Publishing Date: 2005-10-01
Features: This series of teaching materials is divided into 5 volumes according to the examination subjects, closely aligning with the examination outline and textbooks. It provides targeted hints on key points and includes a large number of practice questions designed for candidates. In addition to these, it also features examination questions from the 2005 accounting qualification examination for each subject, along with two sets of mock questions. While these questions were carefully designed, they are also accompanied by detailed explanations. It can be said that this series of books serves as a strong supplementary resource for candidates beyond the examination outline and textbooks. In the past five years, the key content has not changed significantly each year, primarily focusing on Chapters 3 ("Company Legal System"), 4 ("Contract Legal System"), 5 ("Accounting Legal System"), 7 ("Value-Added Tax Legal System"), and 10 ("Payment Settlement Legal System"), with each chapter generally accounting for more than 10 points. However, in some years, the examination scores for certain chapters fluctuated unexpectedly. For example, Chapter 2 ("Enterprise Legal System") usually carries about 5 points, but in 2004, it was worth 11 points. Such anomalies are unlikely to occur again, as the current textbook has removed "Legal System of State-Owned Industrial Enterprises," a frequently tested topic. Similarly, in the 2005 examination, Chapter 5 accounted for only 7 points, whereas its usual score is around 15 points. Another example is Chapter 3 ("Company Legal System"), which typically scores above 13 points but only 8 points in 2002.
Based on the characteristics of various legal systems and the examination trends over the past five years, the content of this subject can be divided into three tiers:
First Tier: Chapters 3 ("Company Legal System" - approximately 13.6% of total points), 4 ("Contract Legal System" - approximately 15%), 5 ("Accounting Legal System" - approximately 13.4%), and 7 ("Value-Added Tax Legal System" - approximately 15%).
Second Tier: Chapters 1 ("Introduction" - approximately 7.4%), 2 ("Enterprise Legal System" - approximately 6.9% - note: this chapter was unusually high in 2004, scoring 11 points), 8 ("Corporate Income Tax Legal System" - approximately 8.8%), and 10 ("Payment Settlement Legal System" - formerly "Financial Legal System," approximately 10%).
Third Tier: Chapters 6 ("Overview of Tax Legal System" - approximately 3.6%) and 9 ("Tax Collection and Administration Legal System" - approximately 5.6%).
From the examination trends over the past five years, the importance of different sections within each chapter also varies. Below is a summary of the key sections in each chapter:
Chapter 1 ("Introduction"): Section 2 ("Methods of Resolving Economic Disputes").
Chapter 2 ("Enterprise Legal System"): Section 3 ("Legal System of Partnerships").
Chapter 3 ("Company Legal System"): Section 1 ("Establishment and Organizational Structure of Companies"), Section 3 ("Company Bonds"), and Section 4 ("Company Finance and Accounting").
Chapter 4 ("Contract Legal System"): Section 2 ("Contract Formation"), Section 3 ("Contract Validity"), Section 4 ("Contract Performance"), and Section 5 ("Contract Guarantee").
Chapter 5 ("Accounting Legal System"): Section 2 ("Accounting Recording") and Section 4 ("Accounting Institutions and Personnel").
Chapter 6 ("Overview of Tax Legal System"): Section 2 ("Main Content of China's Tax Legal System").
Chapter 7 ("Value-Added Tax Legal System"): Section 1 ("Legal System of Value-Added Tax").
Chapter 8 ("Corporate Income Tax Legal System"): Section 2 ("Calculation of Corporate Income Tax Liability").
Chapter 9 ("Tax Collection and Administration Legal System"): Section 2 ("Tax Administration") and Section 3 ("Tax Collection").
Chapter 10 ("Payment Settlement Legal System"): Section 3 ("Negotiable Instrument Settlement") and Section 5 ("Settlement Methods").