Advanced Accounting Practice Exam Syllabus

Author: National Accounting Professional Qualification Examination Leading Group Office
Publisher:
Publish Date: 2004-04-01
Features:
1. The syllabus for this book is formulated by the National Accounting Professional Qualification Examination Leading Group Office and approved by the Ministry of Personnel.
2. The syllabus for this book is formulated based on the "Trial Regulations on Accounting Professional Positions," the "Interim Provisions on the Accounting Professional Qualification Examination," and the "Notice on Combining the Expansion of Pilot Programs with the Senior Accountant Qualification Examination." It is the sole basis for the Senior Accountant Qualification Examination and no separate examination preparation materials will be developed.
3. The syllabus requires examinees to have a solid grasp of relevant basic knowledge and accounting business processing abilities. It emphasizes the importance and practicality, highlighting the analysis, judgment, and proposal of feasible solutions for more complex accounting matters and related issues in economic activities, serving to strengthen economic and financial accounting management and improve economic efficiency.
4. The syllabus consists of three parts: Introduction, Examination Content, and Case Analysis. The Introduction mainly introduces the basis for formulating the syllabus, examination objectives, examination requirements, and the level of knowledge mastery expected from examinees. The Examination Content mainly introduces the key knowledge points and brief content. Case Analysis is based on the key knowledge points and basic content of each chapter, formulating corresponding cases and providing requirements and approaches for analysis, judgment, and solutions.
5. Examinees should achieve the following basic requirements to understand and master the content of this syllabus.
6. The content and basic perspectives introduced in this syllabus apply to the nationwide unified Senior Accountant Qualification Examination. Examinees in all regions should use this syllabus as the standard for their studies.