会计专业技术资格考试年复一年地举行,即使同一科目。每年也都有新变化,为了帮助考生们顺利通过这一重要考试,笔者根据多年来参加会计专业技术资格考试辅导的体会和经验,结合今年考试大纲及其辅导用书(财政部会计资格评价中心编)的有关变化,谈谈该科目的重要考点及应注意的问题,希望对广大考生有所裨益。 Accounting professional and technical qualification examination held year after year, even if the same subject. Every year, new changes have also been made. In order to help candidates successfully pass this important examination, the author, based on his experience and experience in attending the accounting professional and technical qualification examination counseling over the years, combined with this year’s examination syllabus and his counseling book (Ministry of Finance Accounting Qualification Evaluation Center ) Of the relevant changes, talk about the subject of an important test center and should pay attention to the problem, I hope the majority of candidates benefit.