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本课程命题是以全国高等教育自学考试指导委员颁布和指定的《财务会计学自学考试大纲》(含考试内容和考核目标)和全国组编本《财务会计学》为依据。旨在考试应考者掌握财务会计的基本概念、基本理论和基本操作技能的程度,以及运用基本知识分析问题、解决问题的能力。 本课程试题分为易、较易、较难、难四个等级,每份试卷中,四个等级所占比重分别约为20％、305％、30％和20％,题型采用单项选择题、多项选择题、填空题、名词解释题、计算题、简答题、论述题和分录题八种,其中选择题约占15％、填空约占8％,名词解释和简答题约占22％、论述题约占10％,计算和分录题约占45％。 本课程考试时间为150分钟,可使用计算器。 题型举例如下: 1、单顷选择题(在下列各题的备选答案中只有一个正确答案,将其选出并把它的标号填在题干后括号内)。
The course proposition is based on the “Financial Accounting Self-study Examination Outline” (including the examination contents and examination objectives) and the national group “Financial Accounting” promulgated and designated by the National Higher Education Self-study Examination Steering Committee. The purpose is to test the candidates to master the basic concepts of financial accounting, basic theory and basic skills of operation, as well as the use of basic knowledge to analyze and solve problems. The questions in this course are divided into four parts: easy, easy, hard and difficult. Each paper has four levels of about 20%, 305%, 30% and 20% respectively. The questions use a single choice , Multiple-choice questions, blank-fill questions, nouns explain questions, calculation questions, short answer questions, essay questions and entry questions eight kinds, of which 15% of the multiple choice questions, fill in about 8%, nouns and short answer questions accounted for about 22 %, About 10% of the essay questions, accounting and accounting entries accounted for about 45%. This course exam takes 150 minutes to use a calculator. An example of a question type is as follows: 1. A single multiple choice question (there is only one correct answer in the alternative answers to the following questions, select them and put their numbers in brackets).