Selected Question Bank and Essential Q&A: Economic Law

Author: Compilation Team of National Accounting Professional Qualification Examination Teaching Materials
Publisher:
Publishing Time: Not Available
Features: This series of teaching materials is divided into 5 volumes according to the examination subjects, closely aligning with the examination syllabus and textbooks. It provides focused hints on key points, offering a large number of targeted practice questions for candidates. In addition to these, it 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 serves as a strong supplementary resource for candidates, in addition to using the syllabus and textbooks for review. In the past five years, the key content has not changed significantly each year, primarily 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 annually. However, in some years, the examination scores for certain chapters fluctuated unexpectedly. For example, Chapter 2 "Enterprise Legal System" usually scored around 5 points, but in 2004, it scored 11 points. Such cases are unlikely to occur again, as the current textbook has removed the commonly tested content "Legal System of State-Owned Industrial Enterprises." Similarly, in the 2005 examination, Chapter 5 accounted for only 7 points, whereas its usual score is around 15 points. Another example is Chapter 3 "Company Legal System," which typically scores above 13 points but only 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: Chapter 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: Chapter 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 Administration Legal System" (approximately 5.6%).
From the examination trends over the past five years, the importance of different sections within each chapter also varies. Below is a summary of the key sections:
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 Guarantees."
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 Liability."
Chapter 9 "Tax Collection and Administration 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."