Senior Accountant Qualification Exam-Certification Combined Textbook 1: Advanced Accounting Practice (2006)

Author: National Senior Accountant Qualification Assessment-Combined Textbook Writing Group
Publisher:
Publishing Date: 2006-06-01
Features: To help candidates correctly understand the spirit of the examination syllabus, master its relevant content, and review for the exam with targeted focus, we have organized relevant experts to write the 2006 Senior Accountant Qualification Assessment-Combined Pilot Textbook, a set of three volumes. The first volume is "Advanced Accounting Practice," the second volume is "Comprehensive Case Studies of Advanced Accounting Practice," and the third volume is "Historical Examination Questions and Scoring Standards for Advanced Accounting Practice," for reference by candidates and relevant personnel during their review. The content of the newly revised 2006 Senior Accountant Qualification Assessment-Combined Pilot Advanced Accounting Practice subject examination syllabus 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, and 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" 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 enriched with new content on "Comprehensive Budgeting"; 6. "Chapter 2 Revenue" has had 11 types of taxes, such as "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," removed.