An accountant refers to an accountant who has a certain accounting professional level and can accept the entrustment of the parties to undertake business related to auditing, accounting, consulting and taxation after obtaining a certificate through examination. The basic conditions that accountants should have are: mastering the basic theory and professional knowledge of financial accounting systematically; Master and correctly implement relevant financial policies and financial accounting laws and regulations; Have certain financial accounting experience.
Application guide
1, main account
Examination subjects include "Primary Accounting Practice" and "Fundamentals of Economic Law". "Basis of Economic Law" subjects: single choice questions, multiple choice questions, judgment questions and indefinite choice questions (case analysis questions). "Primary Accounting Practice" subjects: single-choice questions, multiple-choice questions, judgment questions, calculation and analysis questions, and comprehensive questions.
2, intermediate accounting titles
The examination subjects include intermediate accounting practice, financial management and economic law. "Intermediate Accounting Practice" subjects: single-choice questions, multiple-choice questions, judgment questions, calculation and analysis questions, and comprehensive questions. "Financial Management" subjects: single-choice questions, multiple-choice questions, judgment questions, calculation and analysis questions, and comprehensive questions. "Economic Law" subjects: single choice questions, multiple choice questions, true or false questions, short answer questions and comprehensive questions.
3, senior accounting titles
The examination subject is advanced accounting practice. The examination time is 2 10 minutes, and it is conducted by open-book written examination, which mainly examines the comprehensive ability of candidates to analyze, judge and deal with complex financial accounting practical problems by using accounting, finance, taxation and other related professional knowledge and policies and regulations.
Professional interpretation
1, one of the titles of accountants in enterprises and institutions.
2. In the past, freelancers were authorized by the government to engage in accounting execution business, mainly responsible for auditing accounts and designing accounting systems.