本习题集共五章,由四川省会计从业资格资深培训教师、四川财经职业学院陈娟老师担任主编。第一、四章由陈娟老师编写,第二章由兰寒、吴峥老师编写,第三章由祝刚、曾文伊老师编写,第五章由苗燕老师编写。紧密联系考试大纲,充分反映大纲的知识要求,习题所涵盖的知识不仅全面,更突出从业资格考试的重点和难点,考查考生理论知识掌握情况的同时,更考查考生对知识的理解运用能力。(Thisexerciseisdividedinto5chaptersintotal,anditseditorinchiefisChenJuan,aseniortrainingteacherforaccountingqualificationinSichuanandateacherofSichuanFinanceAndEconomicsVocationalCollege.Chapter1and4arepreparedbyteacherChengJuan;Chapter2ispreparedbyteachersLanHanandWuzheng;Chapter3ispreparedbyteachersZhuGangandZengWenyi;andChapter5ispreparedbyteacherMiaoYan.Thisexerciseiscloselylinkedwiththeexaminationsyllabus,andfullyreflectstheknowledgerequirementsofthesyllabus.Thisexercisenotonlycoversoverallknowledgebutalsohighlightskeypointsanddifficultpointsofaccountingqualificationexaminations.Thisexercisenotonlyteststhecandidates’theoreticalknowledgelevelbutalsoteststhecandidates’knowledgeunderstandingandapplication.)
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