笔者参加了2005年度高级会计师资格考试,取得了比较理想的成绩。通过分析2003年、2004年、2005年高级会计实务考题,归纳出命题的几大特点。我相信,这对于考生们复习准备该考试会有很大帮助。一、考题量大一是考题所提供的有关背景资料内容多、篇幅长。笔者统计,2003年和2004年 I participated in the 2005 senior accountant qualification examination, and achieved satisfactory results. By analyzing the 2003, 2004, 2005 senior accounting practice exam questions, summed up the proposition of several major characteristics. I believe this will be a great help to prepare candidates for the exam review. First, the exam questions freshman is the examination questions provided by the background information content and length, length. The author statistics, 2003 and 2004