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根据1980年10月全国会计工作会议精神,1981年将在全国范围内开展授予会计人员技术职称工作,按照规定,在职会计工作人员中一部分要进行业务知识测验。为此,我刊受湖北省会计人员技术职称评定委员会和省人事局、财政局的委托,组织力量编写湖北省会计人员技术职称业务考核复习提纲和参考答案,分为会计基本知识、工交、建筑、商业(供销)、外贸、粮食、国营农场、林业、水利、银行、公社企业、预算会计、医药卫生等13个业别,分别在本刊陆续发表,供广大财会人员学习参考.业务考核复习提纲和参考答案在编写过程中承蒙湖北财经学院,国家建工总局三局,湖北省财政、商业、外贸、农垦、粮食、石化、机械、纺织、交通、林业、水利、卫生、建工、行政管理、社队企业等局,湖北省及武汉市供销社、人民银行、建设银行、农业银行、中国银行,湖北省商业、外贸、财政、银行等学校,武汉市商业、财贸、建工等学校,武汉市一商、二商、一轻、纺织、粮食、交通、外贸、卫生、建工等局,武汉市硚口区财政局,武汉钢铁公司以及湖北省省、地、市部分公司、工厂等单位的大力支持和协助.同时,也采用了兄弟省市业已印出的一些好题目.基本的业务理论知识是非常重要的,它是从事财会工作的业务基础,在实践中具有重要的指导作用.因此,财会人员在学习财会业务知识时,应着重基本业务理论知识的学习,如工业部门的同志应该认真学习会计原理、工业财务会计;商业部门的同志应认真学习会计原理、商业财务会计等。在已掌握基本业务理论知识的基础上,将复习提纲和参考答案作为参考资料进行复习,并相互参阅各种业别中具有共性的一些题目和参考答案.这样,对业务知识才能全面地系统地掌握它、运用它。将来进行的业务测验,也是着重在基本业务理论知识方面,其次是适当照顾各个不同行业的业务特点.
According to the October 1980 national accounting work conference, in 1981 will be carried out throughout the country to grant accountants technical titles, according to the provisions of the accounting staff in-service part of the business knowledge test. To this end, I published by the Hubei Provincial Accounting Staff Technical Title Assessment Committee and the Provincial Personnel Bureau, Finance Bureau commissioned to organize the preparation of Hubei Province accounting professional titles assessment review outline and reference answers, divided into basic accounting knowledge, engineering, construction , 13 industries including commercial (supply and marketing), foreign trade, grain, state-owned farms, forestry, water conservancy, banks, commune enterprises, budget accounting, medicine and health, etc., published separately in this magazine for reference by the majority of accounting personnel. Syllabus and reference answers in the process of preparation by the Hubei Institute of Finance, State Administration of Construction of the three in Hubei Province, finance, commerce, foreign trade, land reclamation, food, petrochemical, machinery, textile, transportation, forestry, water conservancy, health, construction, administration Management, commune team and other bureaux, Hubei and Wuhan supply and marketing cooperatives, the People’s Bank of China, China Construction Bank, Agricultural Bank of China, Bank of China, Hubei Province, commercial, foreign trade, finance, banking and other schools, Wuhan City Commercial Finance and Trade Construction and other schools , Wuhan City, one business, two business, a light, textile, food, transportation, foreign trade, health, construction and other bureau, Wuhan City, mouth area Political situation, Wuhan Iron and Steel Company and the Hubei provincial, prefecture and municipalities, some companies, factories and other units of the strong support and assistance.Also, also adopted a brother provinces and cities have already printed some good topics.Basic knowledge of business theory is very important , Which is the basis of the business engaged in accounting work and plays an important guiding role in practice.Therefore, when accounting members learn the knowledge of the accounting business, they should pay attention to the study of basic business theoretical knowledge. For example, comrades in the industrial sector should conscientiously study accounting principles , Industrial financial accounting; comrades in the commercial sector should carefully study accounting principles, commercial financial accounting. Having mastered the basic business theory, reviewing the syllabus and reference answers as reference materials for review, and mutual reference to a number of topics in different industries and reference answers, so that business knowledge can be fully and systematically Master it and use it. Future business tests are also focused on basic business theory and knowledge, followed by appropriate attention to the business characteristics of different industries.