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《财务与会计》是全国注册税务师执业资格考试中难度较大的一门课程,考生关注其命题特点与学习方法对顺利通过考试会有一定益处。一、《财务与会计》基本结构2013年的考试教材共17章,包括“财务”与“会计”两部分内容。财务部分共6章内容,可分三个部分,即财务基础理论、财务管理基本方法和财务管理基本内容;会计部分共11章内容,可分三个部分,即会计基础理论、会计要素确认的计量和财务报告。
“Finance and accounting” is a national CTA qualification exam more difficult a course, candidates concerned about their proposition features and learning methods on the successful passage of the exam there will be some benefits. First, the basic structure of “finance and accounting” 2013 exam textbook a total of 17 chapters, including “financial ” and “accounting ” in two parts. The financial part consists of 6 chapters, which can be divided into three parts, that is, the basic financial theory, the basic financial management methods and the basic contents of financial management. The accounting department consists of 11 chapters, which can be divided into three parts: basic theory of accounting, Measurement and financial reporting.