1. Purpose of the examination

To test whether candidates have the accounting professional knowledge and application ability of related knowledge necessary for securities and futures supervision work.

2. Examination content and paper structure

The examination format is a written examination, the examination time is 120 minutes, and the full score is 100 points.

Candidates applying for accounting positions take the professional subject examination in this category. The examination questions for accounting majors consist of the following two parts:

(1) Basic knowledge of securities and futures

1. 40 single-choice questions

2. Multiple-choice questions Choose 15 questions

3. Choose 5 questions for indefinite items

(2) Professional knowledge - accounting

1. Choose 40 questions for individual items

2. 15 multiple-choice questions

3. 5 indefinite-choice questions

3. Answering requirements

The exams all use objective questions, and candidates are required to follow Choose an answer from the options given for each question. Candidates must use a 2B pencil to answer on the answer sheet. Answers in the question book or other places will be invalid. Candidates taking the accounting professional subject examination are not allowed to bring any type of calculator.

IV. Sample Questions

(1) Single-choice questions (Each question is given four alternatives, only one of which is correct. The examinee should select the correct option and Fill in the corresponding positions on the answer sheet as required. No points will be awarded for multiple selections or no selections)

1. The total assets of a company are 3 million yuan, the total liabilities are 1 million yuan, and the total owner's equity is () ?

A: 1 million yuan

B: 2 million yuan

C: 3 million yuan

D: 4 million yuan< /p>

Answer: (B)

(2) Multiple-choice questions (four alternatives are given for each question, two or more of which are correct, test takers You should select the correct options and fill in the corresponding positions on the answer sheet as required. No points will be awarded for multiple choices, few choices, or no choices)

1. The total assets of a company are 3 million yuan, and the total liabilities are 1 million yuan, which of the following is wrong ( )?

A: The total owner’s equity of this enterprise is 1 million yuan

B: The total owner’s equity of this enterprise is 2 million yuan< /p>

C: The total owner’s equity of this enterprise is 3 million yuan

D: The total owner’s equity of this enterprise is 4 million yuan

Answer: (ACD)< /p>

(3) Indefinite multiple-choice questions (Each question is given four alternatives, one or more of which are correct. The test taker should select the correct option and write the corresponding answer on the answer sheet as required. Fill in the positions, no points will be awarded for multiple selections, few selections or no selections)

1. The total assets of a company are 3 million yuan and the total liabilities are 1 million yuan. Which of the following is wrong ( )?

A: The total owner’s equity of this enterprise is 1 million yuan

B: The total owner’s equity of this enterprise is 2 million yuan

C: The total owner’s equity of this enterprise It is 3 million yuan

D: The total owner's equity of the enterprise is 4 million yuan

Answer: (ACD)

5. Test knowledge points

Candidates should master the basic knowledge of securities and futures (please refer to the financial exam syllabus) and the following professional accounting knowledge:

(1) Accounting standards and their practical application

1 , Basic concepts of financial accounting

(1) Basic accounting assumptions and accounting information quality requirements

(2) Accounting elements and their recognition and measurement principles

2. Financial assets

(1) Classification and initial and subsequent measurement of financial assets

(2) Transfer of financial assets

3. Inventories

(1) Initial measurement of inventories and carrying forward of inventory costs

(2) End-of-period measurement of inventories

4. Long-term equity investment

(1) Initial measurement of long-term equity investment

(2) Subsequent measurement of long-term equity investment

(3) Conversion and disposal of long-term equity investment accounting method

5. Fixed assets

(1) Initial and subsequent measurement of fixed assets

(2) Fixed assets held for sale and disposal of fixed assets

6. Intangible assets

(1) Recognition and initial and subsequent measurement of intangible assets

(2) Disposal of intangible assets

7. Investment real estate

(1) Scope, initial and subsequent measurement of investment real estate

(2) Conversion and disposal of investment real estate

8. Asset impairment

Assets Recognition and measurement of impairment losses

9. Liabilities

(1) Recognition and measurement of current liabilities

(2) Recognition and measurement of non-current liabilities

10. Owner’s Equity

Classification and Accounting Treatment of Owner’s Equity

11. Revenue, Expenses and Profits

(1 ) Principles and specific applications of revenue recognition from the sale of goods and provision of services

(2) Accounting treatment of expense recognition and profits

12. Financial reports

( 1) Financial report composition and presentation requirements

(2) Determination of the scope of consolidated statements and preparation of consolidated statements

(3) Events after the balance sheet date

13 , Accounting treatment of specific transactions

(1) Confirmation, measurement and disclosure of contingencies

(2) Recognition of non-monetary asset exchange and its confirmation and measurement

(3) Definition of debt restructuring and treatment of different restructuring methods

(4) Classification of government subsidies and their accounting treatment

(5) Recognition and treatment of borrowing costs Measurement

(6) Recognition and measurement of share-based payment

(7) Accounting treatment of income tax

(8) Foreign currency conversion

(9) Classification of leases and their accounting treatments

(10) Distinguishing and handling of changes in accounting policies and changes in accounting estimates

(11) Classification of types of business mergers and accounting treatments

(12) Purchase and sale of minority equity interests in subsidiaries

(2) Basic knowledge of auditing

1. Basic knowledge of auditing

(1) Basic standards

(2) Legal responsibilities of certified public accountants

(3) Professional standards and professional ethics for certified public accountants

2. Audit procedures, techniques and methods

(1) Auditing Standard No. 1101 - The overall objectives of certified public accountants and the basic requirements for audit work

(2) Auditing Standard No. 1121 - The quality of financial statement audit implementation Control

(3) Auditing Standard No. 1131 - Audit working papers

(4) Auditing Standard No. 1141 - Responsibilities related to fraud in the audit of financial statements

(5) Auditing Standard No. 1201 - Planning the audit work

(6) Auditing Standard No. 1211 - Identifying and assessing the risk of material misstatement by understanding the auditee and its environment

(7 ) Auditing Standard No. 1231 - Responses to the assessed risk of material misstatement

(8) Auditing Standard No. 1251 - Evaluating misstatements identified during the audit

(9 )Audit Standard No. 1301 - Audit Evidence

(10) Audit Standard No. 1312 - Confirmation

(11) Audit Standard No. 1323 - Related Parties

( 12) Auditing Standards No. 1501 - Forming audit opinions and issuing audit reports on financial statements

(13) Auditing Standards No. 5101 - Accounting firms' implementation of audits and reviews of financial statements, other assurance and related services Quality control

(3) Financial information disclosure specifications

1. Definition, content and disclosure requirements of non-operating profits and losses

2. Return on net assets Calculation

3. Calculation and presentation of earnings per share