谈谈《初级会计实务》考前复习中应注意的部分问题

A Discussion of Being Worth Minding Some Problems about Primary Accounting Practice in Pre-examination Revision

从2007年开始,全国会计专业技术资格考试的指定教材是依据新的《企业会计准则》来编写的,所以如何辨别新旧内容的异同点,就显得较为重要。为了帮助参加初级会计专业技术资格考试的考生搞好考前复习,本文特就其中的《初级会计实务》里面"交易性金融资产"等十二个问题,作出比较说明。

From the beginning of 2007,the appointed teaching materials of professional skill qualification tests are based on the adaptation as new Corporation Accounting Rule.Therefore,it is very important to distinguish the difference between new and old content.In order to help those examinees who take part in the test of primary accounting professional skill qualification do pre-examination well.This paper presents twelve problemsin view of trade finance capital about Primary Accounting Practice.Meanwhile,it also gives some explanations.