Suggestions on the collocation of tax agents in the examination of intermediate accounting
1, Tax Law No.1, Tax Law No.2 and Tax-related Service Practice for tax agents with intermediate Economic Law;
2. Tax agents' Finance and Accounting, Tax-related Services Related Laws and Intermediate Economic Law or Intermediate Accounting Practice.
Introduction to tax accountant examination
The subjects that tax agents apply for are Tax Law (1), Tax Law (2), Laws Related to Tax-related Services, Finance and Accounting, and Tax-related Service Practice. The full marks of the five subjects are 140, and the passing score is 84. The participants should pass all the examinations in five consecutive examination years and apply for exemption.
Introduction to intermediate accounting examination
There are three intermediate accounting subjects, namely, Intermediate Accounting Practice, Economic Law and Financial Management. "Intermediate Accounting Practice" mainly examines inventory, fixed assets, intangible assets, long-term equity investment, investment real estate, asset impairment, financial assets and financial liabilities; Financial Management mainly includes financial management overview, financial management foundation, budget management, fund-raising management, investment management, working capital management, cost management, income and distribution management, financial analysis and evaluation, etc. The Economic Law mainly examines the relevant legal systems involved in the accounting industry. The examination requires candidates to pass three subjects in two consecutive examination years before they can receive the intermediate accounting qualification certificate.