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1996年全国助理会计师考试,“成本会计”试卷评卷工作已告结束.从我们所阅的试卷看,考生及格率偏低.现将“成本会计”试卷及考生答卷情况分析如下:一、试卷命题情况分析“成本会计”是第一次开考,其题型、题量及分数分配情况如下表:“成本会计”试题题型及各章分数分配表(一)题型虽少,但涉及面广.“成本会计”试题虽题型只有五类,但几乎涉及成本会计的全部内容.除第一章外,其余14章均有考题,而且分数在5分以上的就多达9章.从试题的覆盖面来看,考生必须全面掌握成本会计的基本内容.(二)客观性试题比重大,增加了难度.作为客观性试题的单项选择题、多项选择题、判断题三类题总分高达70分.几乎包括了成本会计应掌握的全部基本理论、基础知识和一部分基本方法.要求考生对175个小题目作出准确的选择判断,只要有一个判断失误将不能得分,甚至还要倒扣分.尤其是多项选择题和判断题.迷惑性大,难度也较大.而且高达45分.这两类题能否正确解答实际上已成了考生及格与否的关键
1996 National Assistant Accountant exam, “Cost Accounting” test paper has ended the test.From the papers we read, the passing rate of candidates is low.Currently the “Cost Accounting” papers and the situation of the candidates answer the paper as follows: First, the test paper Proposition analysis “Cost Accounting” is the first test, the question type, question number and the distribution of points in the table below: “Cost Accounting” test questions and each chapter score distribution (a) the question is small, but involved Although there are only five types of questions on the subject of cost accounting, it covers almost all aspects of cost accounting. Except for the first chapter, the other 14 chapters all have exam questions, and as many as 9 chapters with scores above 5. From the coverage of the test questions, candidates must fully grasp the basic content of cost accounting. (B) the proportion of objectivity test, increasing the difficulty as an objective test questions single choice, multiple choice questions, judgment questions three types of questions Points up to 70. Almost include the cost accounting should have mastered all of the basic theory, basic knowledge and some basic methods require candidates to 175 small problems to make an accurate choice of judgment, as long as there is a judgment error will not score, or even To pour points, especially multiple-choice and false questions. Deceptively large, difficult as well. And up to 45 minutes. These two types of problem can actually become a key candidates to pass or not the correct answer