１９９７年助理会计师资格考试“成本会计”试卷分析○四川商业高等专科学校刘建华四川省财政厅肖之中１９９７年全国助理会计师资格考试“成本会计”试卷已经阅毕。由于今年仍沿用去年的考试指定用书，按说应该比去年考得好一些，但从阅卷情况看，及格率仍然偏低。通过抽... 1997 Assistant Accountant Qualification Examination “Cost Accounting” papers analysis ○ Sichuan Commercial College Liu Jianhua Sichuan Provincial Department of Finance Xiaozhong in 1997 National Assistant Accountant Qualification Examination “cost accounting” papers have been completed. As this year still follows the designation of last year’s examination, it should be said that it should be a little better than last year. However, according to the examination results, the passing rate is still low. By pumping ...