这次会计专业技术资格考试是对不同层次各个基本会计岗位人员应知应会专业知识的抽样测试或综合评价,不是对某一个会计岗位人员知识和能力的考试,试题涉及面较广。这对长期担任某一会计岗位工作的会计人员来说,就感到很为难,觉得试题看起来简单,自己似乎也懂得,可就是做不出。问题出在长期耽在一个岗位上,没接触过会计其它岗位的工作。通过这次会计专业技术资格考试,使我们领悟到:会计人员要练好过硬的基本功,不能 The accounting professional and technical qualification examinations for all levels of various basic accounting positions should know the professional knowledge of the sample test or comprehensive evaluation, not a knowledge of accounting personnel and ability of the exam, the questions covered a wide range. This is a long-term accounting staff working for a certain accounting position, it felt very embarrassed, I think the questions seem simple, they seem to understand, but can not do. The problem is long-term delay in a position, did not come into contact with accounting for other jobs. Through this accounting professional and technical qualification examinations, so that we realize that: accounting personnel to perfect the basic skills, can not