2006年注册会计师考试即将开始,本刊特邀请从事多年注会考试辅导的专家,以模拟试题的形式帮助广大考生熟悉解题思路,摸清命题规律,使您在复习中达到事半功倍的效果。(模拟试题作为考生学习和辅导用,仅供参考,不代表本刊观点,考生责任自负) 2006 CPA exam is about to begin, the magazine invited to engage in years of notes will be exam counseling experts to simulate the form of questions to help the majority of candidates familiar with the problem-solving ideas, find out the law of propositions, so that you can achieve a multiplier effect in the review. (Simulation test questions as a candidate for study and counseling, for reference purposes only, does not mean that the views of this publication, candidates responsible for their own risk)