A 1992年,至少有两个日子可以记入我国会计工作“大事记”,这就是11月29日和12月6日。大家都知道,在这两个日子里,我国举行了首次会计专业技术资格全国统考活动。关于这两次考试的许多情况,例如报考人数、参考人数、考试题目、标准答案、判分标准、各层次各专业的及格率等,都已见之于报刊和有关公开的资料了,勿需赘述。但我认为,无论是参加考试的同志,还是未参加考试的同志;无论是考及格的同志,还是未考及格的同志,都应该分析、总结一番,以便吸取教训,总结经验,增 A 1992, at least two days can be credited to China’s accounting work “memorabilia”, which is November 29 and December 6. As we all know, in these two days, our country held its first national examination of accounting professional and technical qualifications. Many of the two examinations, such as the number of applicants, reference numbers, exam questions, standard answers, criteria for judging, and the passing rates of various professions at all levels, have all been seen in newspapers and public information, Go into detail However, I think whether comrades who take the exams or comrades who have not taken the examinations, whether they are comrades who pass the exams or comrades who have not passed the examinations, they should analyze and summarize them in order to draw lessons, sum up experiences and increase