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一、了解命题原则,分析考试类型,把握复习的总体方向 根据历年的考试规律,会计科目的命题原则是:以考试大纲和指定考试辅导用书为命题范围,以国家统一的会计制度和企业会计准则为命题依据;全面考核与突出重点相结合,综合分析问题能力考核与一般业务能力考核相结合;以考核考生的会计实务操作能力为主,考核考生的会计理论知识为辅。在这一命题原则的指导下,今年的试题类型与1999年相同,仍然分五大类,即单项选择题、多项选择胚、判断题、
First, understand the principle of proposition, analyze the type of exam, grasp the general direction of review According to the examination rules over the years, accounting subjects Propositions are: the examination syllabus and the designated test counseling books for the proposition range, the national unified accounting system and Accounting Standards As the basis for the proposition; comprehensive examination and highlight the key combination of comprehensive analysis of the problem of ability assessment and general business competence assessment; to examine the candidate’s accounting practice operational capacity, assessment of candidate accounting theory knowledge supplemented. Guided by the principle of this proposition, the types of exams this year are the same as those in 1999, and are still divided into five categories: single choice choice, multiple choice choices, judgment questions,