2006 - Advanced Accounting Practice Case Analysis Compendium

Author: Liu Liqiang
Publisher:
Publish Date: 2006-07-01
Features: To help candidates correctly understand the spirit of the examination syllabus, master its relevant content, and review and prepare for the exam with targeted focus, we have organized experts to compile the 2006 Advanced Accountant Qualification Examination and Assessment Combined Pilot Teaching Materials based on the newly revised examination syllabus. The set consists of three volumes: the first volume is titled "Advanced Accounting Practice," the second volume is titled "Advanced Accounting Practice Case Studies Collection," and the third volume is titled "Advanced Accounting Practice Past Examination Questions and Scoring Standards," for reference by candidates and relevant personnel during their review. The content of the newly revised 2006 Advanced Accountant Qualification Examination and Assessment Combined Pilot syllabus for the Advanced Accounting Practice subject has undergone significant changes, mainly in the following aspects:
1. The original "Chapter 3 Asset Valuation and Impairment" has been changed to "Chapter 3 Asset Impairment." It retains "Inventory Impairment, Fixed Assets, and Intangible Asset Impairment" while adding "Financial Asset Impairment."
2. Two new chapters, "Chapter 4 Income Tax" and "Chapter 5 Business Combinations," have been added.
3. The original "Chapter 4 Foreign Currency Translation" has been merged into "Chapter 6 Financial Accounting Reports."
4. "Chapter 7 Financial and Accounting for 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 expanded to include 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."