Featured question bank and essential Q&A. Basic Economic Law: Economic Science Press 2006 National Accounting Professional Qualification Examination Supporting Teaching Materials

Author: Editorial Committee of Supplementary Teaching Materials for the National Accounting Professional Qualification Examination
Publisher:
Publishing Date: 2005-10-01
Features: This series of supplementary teaching materials is divided into 5 volumes according to the examination subjects. It closely aligns with the examination syllabus and textbooks, providing key point reminders. In addition to designing a large number of targeted practice questions for candidates, it also includes examination questions from the 2005 accounting qualification examination for each subject, as well as 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 is a strong supplementary material for candidates, in addition to using the syllabus and textbooks for review. In the past five years, the key content of each year has not changed significantly, mainly focusing on Chapter 3 "Company Legal System," Chapter 4 "Contract Legal System," Chapter 5 "Accounting Legal System," Chapter 7 "Value-Added Tax Legal System," and Chapter 10 "Payment Settlement Legal System," with each chapter generally accounting for more than 10 points. However, in some years, the examination scores for individual chapters fluctuated unexpectedly. For example, Chapter 2 "Enterprise Legal System" usually accounts for about 5 points, but in 2004, it scored 11 points. Such situations are unlikely to occur again, as the content of "Legal System of State-Owned Industrial Enterprises" (a frequently tested topic) has been removed from the current textbook. Another example is that in the 2005 examination, Chapter 5 accounted for only 7 points, whereas its usual score is around 15 points. Additionally, Chapter 3 "Company Legal System," which usually scores above 13 points, only scored 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), Chapter 4 "Contract Legal System" (approximately 15%), Chapter 5 "Accounting Legal System" (approximately 13.4%), and Chapter 7 "Value-Added Tax Legal System" (approximately 15%).
Second Tier: Chapters 1 "Introduction" (approximately 7.4%), Chapter 2 "Enterprise Legal System" (approximately 6.9%, which was unusual in 2004, scoring 11 points), Chapter 8 "Corporate Income Tax Legal System" (approximately 8.8%), and Chapter 10 "Payment Settlement Legal System" (formerly "Financial Legal System," approximately 10%).
Third Tier: Chapter 6 "Overview of Tax Legal System" (approximately 3.6%) and Chapter 9 "Tax Collection and Management Legal System" (approximately 5.6%).
From the examination trends over the past five years, the importance of different sections within each chapter also varies. The key sections can be summarized as follows:
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."
Chapter 9 "Tax Collection and Management 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."