2006 - Advanced Accounting Practice

Author: Liu Liqiang
Publisher:
Publish Date: 2006-06-01
Features: Teaching material for the National Senior Accountant Qualification Examination lectures by China Education Television. Based on the "Senior Accounting Practice Examination Syllabus" for the 2006 National Senior Accountant Qualification Examination, this book collects a large number of "case study" examples for analyzing, judging, and handling relevant background materials and business cases. It serves as a reference book with similar functionality to an examination tool. In an open-book examination, quickly consulting the standard answers to the "case study" questions to solve examination problems is the shortcut to success. Senior Accounting Practice Case Study Class: Focusing on the characteristics of the 2006 Senior Accountant Qualification examination combining assessment and review, this class systematically teaches how to correctly answer various "case study" questions in an open-book examination, guiding candidates to understand and master the selected "case studies" for each chapter. This can greatly save candidates' study time. To help candidates correctly understand the spirit of the examination syllabus and master its content, enabling targeted preparation, we have organized experts to write the 2006 Senior Accountant Qualification examination combining assessment and review pilot teaching materials based on the newly revised syllabus. The set consists of three volumes: the first volume is "Senior Accounting Practice," the second volume is "Comprehensive Collection of Senior Accounting Practice Case Studies," and the third volume is "Senior Accounting Practice Past Examination Questions and Scoring Standards," for reference by candidates and relevant personnel. The content of the newly revised 2006 Senior Accounting Practice Examination Syllabus for the examination combining assessment and review pilot has undergone significant changes, mainly in the following aspects:
1. The original "Chapter 4 Asset Valuation and Impairment" has been changed to "Chapter 4 Asset Impairment." It retains "Inventory Impairment, Fixed Assets, Intangible Assets Impairment" and adds "Financial Assets Impairment."
2. Two new chapters, "Chapter 5 Income Tax" and "Chapter 6 Business Combinations," have been added.
3. The original "Chapter 4 Foreign Currency Translation" in the examination syllabus has been merged into "Chapter 6 Financial Accounting Reports."
4. "Chapter 7 Financial and Accounting of Administrative and Public Institutions" has been supplemented with new content on "Budget Management of Institutions" and "Public Expenditure Performance Evaluation."
5. "Chapter 8 Financial Strategy and Financial Analysis" has been supplemented with new content on "Comprehensive Budgeting."
6. "Chapter 2 Revenue" has had 11 types of taxes removed, including "Income Tax for Foreign-Invested Enterprises and Foreign Enterprises," "Land Value Appreciation Tax," "Urban Land Use Tax," "Real Estate Tax," "Urban Maintenance and Construction Tax," "Stamp Duty," "Deed Tax," "Resource Tax," "Vehicle Purchase Tax," "Vehicle and Vessel Use Tax," and "Education Surcharge."