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《高级会计实务》作为高级会计师资格考试的科目,采取开卷笔答方式进行。主要考核应试者运用会计、财务、税收等相关的理论知识、政策法规,对所提供的有关背景资料进行分析、判断和处理业务的综合能力。考试题型为案例分析,2003年和2004年均考八个案例,其中会计案例五个、财务管理案例两个、会计法规案例一个。如何掌握案例分析的方法是考试成败的关键之一。本文主要就财务管理的案例特点谈谈分析方法。
“Advanced Accounting Practice” as a senior accountant qualification examination subjects, take the form of a written reply. The main assessment candidates use accounting, finance, taxation and other related theoretical knowledge, policies and regulations, the background information provided by the analysis, to determine and deal with business comprehensive ability. Exam questions for the case analysis, in 2003 and 2004 were eight cases, including five accounting cases, two financial management cases, one accounting regulations. How to master the case analysis method is one of the keys to the success of the exam. This article mainly talks about the analytical methods on the characteristics of the case of financial management.