Author: Anonymous article Source: Original hits of this site: 2435 Update time: February 27, 26

1. Examination scope and examination form

The examination scope is based on the teaching guidance scheme of finance and economics major in secondary vocational schools of the Ministry of Education, and the relevant teaching materials of this major are the main reference in the teaching book catalogue of secondary vocational schools published by the Provincial Department of Education. Including basic accounting, basic knowledge of statistics, economic laws and regulations, and computerized accounting, it mainly tests candidates' ability to understand and master relevant basic theories, basic knowledge and basic professional operations, as well as their ability to comprehensively apply these theories and knowledge to solve practical problems. The examination forms are divided into professional theory and skill test. The theoretical examination is in the form of written closed-book test, and the skill test is in the form of scoring test according to the actual operation level of the test content specified by this major.

Second, the structure of the written examination paper

(1) The content ratio of the examination paper

Basic accounting accounts for about 3%; Basic knowledge of statistics accounts for about 3%; Economic laws and regulations account for about 3%; Accounting computerization accounts for about 1%.

(2) The types and proportions of test papers

Single choice questions account for about 15%; Multiple choice questions account for about 2%; Judgment questions account for about 15%; Short answer questions account for about 5%; Accounting entries account for about 1%; Calculation and analysis account for about 35%.

(3) The difficulty ratio of test questions

The easy questions account for about 6%; Moderately difficult questions account for about 3%; More difficult problems account for about 1%.

III. Contents and requirements of written examination

Basic accounting

(I) Accounting concepts and basic premises and general principles of accounting

1. Master the concepts, basic functions and accounting methods of accounting.

2. Be familiar with the basic premise and general principles of accounting.

3. Understand the characteristics of accounting.

(2) Accounting elements and accounting balance formula

1. Master the concept, composition and basic accounting equations of accounting elements.

2. Be familiar with the interrelation among accounting elements in the accounting equation and the influence of different economic business types on the basic accounting equation.

3. Understand the specific content of accounting elements.

(3) accounts and double-entry bookkeeping

1. Master the basic structure of accounts.

2. master the concept and basic principle of double entry bookkeeping.

3. master the characteristics of debit and credit bookkeeping method and account structure.

4. master the parallel recording method of general ledger accounts and subsidiary ledger accounts.

5. Be able to make simple accounting entries.

6. Be familiar with the concepts and classifications of accounting subjects and accounts.

7. be familiar with the corresponding relationship of accounts and corresponding accounts.

8. Be familiar with the trial balance principle of debit and credit bookkeeping.

9. Understand the relationship and difference between accounting subjects and accounts.

(4) accounting vouchers

1. Master the concept and types of accounting vouchers.

2. master the filling and auditing methods of accounting vouchers.

3. Understand the basic contents of original vouchers and accounting vouchers.

4. Understand the significance of accounting vouchers.

5. Understand the transfer and custody of accounting vouchers.

(5) account book

1. Master the basic contents of reconciliation and the closing method.

2. master the method of correcting the wrong account.

3. Be familiar with the concept and classification of account books.

4. Be familiar with the rules and registration basis of account book registration.

5. Be familiar with the format and registration method of general ledger, subsidiary ledger and journal.

6. Understand the significance of registering account books and the rules for enabling account books.

(VI) Accounting of major economic businesses

1. Grasp the purpose and structure of the main accounts in the general classification accounting of industrial enterprises.

2. master the accounting treatment of major economic businesses in the operation process of industrial enterprises.

3. master the composition and calculation method of total profit.

4. master the basic composition of material procurement cost and product manufacturing cost and the basic allocation method of main expenses.

5. master the calculation method of product manufacturing cost and the registration of production cost subsidiary ledger.

6. Understand the main contents of industrial enterprise accounting.

(7) property inspection

1. Master perpetual inventory system and periodic inventory system.

2. Master the establishment of statement of bank reconciliation.

3. Master the accounting treatment of property inspection results.

4. Be familiar with the concepts and types of property inspection.

5. be familiar with the main inventory methods of cash, bank deposits and inventory.

6. Understand the significance of property inspection.

(8) accounting procedures

1. Master the characteristics, advantages and disadvantages and scope of application of accounting procedures for accounting vouchers.

2. master the characteristics, advantages and disadvantages and application scope of the accounting procedure of the subject summary table.

3. Be familiar with the operation methods and steps of accounting procedures for accounting vouchers.

4. be familiar with the operating methods and steps of the accounting program of the subject summary table.

5. understand the operation methods and steps of the accounting procedure for summary accounting vouchers.

6. Understand the meaning and significance of accounting procedures.

(IX) Accounting statements

1. Master the concepts and basic structures of balance sheet and income statement.

2. master the basic preparation method of the summary balance sheet.

3. master the basic preparation method of the summary income statement.

4. Be familiar with the concept and classification of financial accounting reports.

5. Be familiar with the function and preparation requirements of accounting statements.

6. Understand the submission, approval and custody of accounting statements.

Basic knowledge of statistics

(1) Basic knowledge

1. Master several basic concepts in statistics.

2. master the basic methods of statistical research.

3. Understand the meaning of statistics.

4. Understand the basic nature of statistics.

5. Understand the research object, process and basic functions of statistics.

6. Understand the quantitative scale of statistical data.

(II) Collection and collation of statistical data

1. Master the concepts and characteristics of general survey, typical survey, key survey and sampling survey.

2. master the basic theory of statistical grouping.

3. master some basic concepts and compilation methods in variable sequence.

4. Understand the contents of the statistical investigation plan.

5. Understand the statistical report system.

6. Understand the concept and classification of frequency distribution series.

7. Understand the composition and types of statistical tables.

8. Understand the significance of statistical data collection; Understand the basic methods of data collection in statistical investigation.

9. Understand the significance and working steps of statistical data collation; Understand the audit and summary technology of statistical data.

1. Understand the design of statistical tables and the drawing method of statistical charts.

(3) Statistical description of the distribution characteristics of population variables

1. Master the types of statistical absolute numbers.

2. master the calculation method and application of arithmetic mean.

3. master the calculation method of harmonic mean and its relationship with arithmetic mean.

4. master the calculation method and application of standard deviation and dispersion coefficient.

5. Understand the concept, characteristics and significance of statistical absolute numbers.

6. Understand the concept and types of representative values of centralized trends; Understand the weights and their functions.

7. Understand the concept and types of dispersion measurement.

(IV) Overview of sampling technology

1. Master the concept and characteristics of sampling technology.

2. master the influencing factors and calculation method of sampling error and the calculation method of sampling limit error.

3. master the interval estimation method and its application.

4. Understand some basic concepts commonly used in sampling inference.

5. Understand the factors that affect the sample size and the determination method.

6. Understand the function of sampling technology, point estimation method and organization form of sampling survey.

(5) Statistical comparison and factor analysis

1. Master the concepts and calculation methods of various statistical relative numbers.

2. master the concept, function and classification of statistical index.

3. master the calculation method of individual index, and master the principles, methods and applications of compiling the comprehensive index.

4. master the compilation method and application of the average total index and its relationship with the comprehensive total index.

5. master the two-factor analysis method of index system and total index change and its application.

6. Understand the problems that should be paid attention to in calculating and applying statistical relative numbers.

7. Understand the factor analysis method of average index change and its application.

8. Understand the significance and measurement form of statistical relative number.

(6) Time series analysis

1. Master the calculation method of average development level (chronological average).

2. master the concepts, calculation methods and applications of growth, average growth, development speed, growth speed and average speed.

3. Understand the classification of time series.

4. Understand the concepts of development level and average development level.

5. Understand the concept, composition, function and compiling principles of time series.

6. Understand the calculation method and significance of the absolute value of 1% growth.

economic laws and regulations

(1) basic knowledge

1. master the concept of economic law.

2. Be familiar with the essence and characteristics of economic law.

3. be familiar with the adjustment object of economic law.

4. Understand the concept of law and the basic requirements of socialist legal system.

5. Understand the role and basic principles of economic law.

(II) Economic legal relationship

1. Master the concept of economic legal relationship and the three elements of economic legal relationship.

2. master the concepts and types of economic and legal facts.

3. master the effective conditions of economic and legal acts.

4. master the concept and characteristics of agency.

5. master the performance of invalid agency and abuse of agency.

6. Be familiar with the concept and characteristics of economic legal acts.

7. Be familiar with invalid and revocable economic behaviors.

8. be familiar with the state's means of protecting economic and legal relations.

9. Understand the characteristics of economic and legal relations.

1. Understand the meaning of the emergence, change and elimination of economic and legal relations.

11. Understand the three ways in which the power of agency comes into being and the termination of the power of agency.

(III) Company legal system

1. Master the concept of company law.

2. master the concept and classification of the company.

3. master the concept and characteristics of limited liability company.

4. master the organization and functions of a limited liability company.

5. master the concept and characteristics of joint stock limited company.

6. master the organization and functions of a joint stock limited company.

7. master the difference between stocks and bonds.

8. Be familiar with the conditions and procedures for the establishment of a limited liability company.

9. Be familiar with the concept, characteristics and organization of a wholly state-owned company.

1. Be familiar with directors, managers, supervisors, qualifications and relevant regulations.

11. Be familiar with the establishment conditions, methods and procedures of a joint stock limited company.

12. Be familiar with the concept and listing conditions of listed companies.

13. Be familiar with corporate bonds and issuance conditions.

14. Understand the share issuance and transfer of a joint stock limited company.

15. Understand the legal liability for violating the company law.

16. Be able to analyze cases in combination with this chapter.

(IV) Legal system of enterprise bankruptcy

1. Master the application and acceptance of bankruptcy cases.

2. master the nature, members and powers of the creditors' meeting.

3. master the liquidation sequence of bankruptcy debts.

4. Be familiar with the resolution procedure of creditors' meeting.

5. be familiar with the bankruptcy boundary.

6. Be familiar with the concept of bankruptcy declaration.

7. Be familiar with the concept of bankruptcy liquidation.

8. Be familiar with the composition and authority of the liquidation group.

9. Be familiar with the concepts of bankruptcy property, bankruptcy claims and bankruptcy expenses.

1. Understand the conditions and procedures for reconciliation between bankrupt enterprises and creditors and reorganization of bankrupt enterprises.

11. Understand the procedures for accepting bankruptcy cases and the legal effect of the ruling on accepting cases.

12. Understand the concepts of bankruptcy offset right, exclusion right and recall right.

(V) Contract legal system

1. Master the concept, classification and main terms of a contract.

2. master the specific requirements of "offer" and "acceptance" in contract-making activities.

3. master the principles and rules of contract performance.

4. master the exercise and preservation measures of the right of defense.

5. master the guarantee methods such as guarantee, mortgage, pledge, retention and deposit.

6. master the meaning of liability for breach of contract.

7. be familiar with the principles of contract conclusion.

8. Be familiar with the time and place of contract establishment.

9. be familiar with the liability for fault in contracting.

1. Be familiar with the types of invalid contracts.

11. be familiar with the way of assuming the liability for breach of contract and the conditions for exempting the liability for breach of contract.

12. Understand the concept of contract law.

13. Understand the qualifications of the parties to a contract.

14. Understand the legal consequences of confirming that the contract is invalid.

15. Understand the change, transfer and termination of the contract.

16. Be able to analyze cases in combination with this chapter.

(VI) Legal system of industrial property rights

1. Master the concept of patent subject and related contents.

2. master the concept and types of patent object.

3. Master the rights and obligations of the patentee.

4. master the concept of trademark law.

5. master the principles, conditions, procedures and use period of trademark registration.

6. be familiar with the conditions for granting patent rights and the procedures for obtaining patent rights.

7. Be familiar with the concepts of patent right and patent law.

8. Be familiar with the term, termination and invalidation of patent right.

9. Understand industrial property rights and their characteristics.

1. understand the meaning of the word "patent".

11. Understand the patent implementation and related legal responsibilities.

12. Understand the concept and types of trademarks.

13. Understand the renewal, transfer and license of registered trademarks.

14. Understand the management of registered trademarks and the protection methods of exclusive rights.

(VII) Accounting legal system

1. Master the accounting management system.

2. Be familiar with accounting and accounting supervision.

3. be familiar with the legal responsibility for violating accounting law.

4. Understand the concept of accounting law, accounting legal relationship characteristics and basic principles of accounting law.

computerized accounting

(1) Basic knowledge of computerized accounting

1. Master the basic meaning of computerized accounting.

2. master the main characteristics of accounting work after computer replaces manual bookkeeping.

3. master the contents and tasks of the three basic stages of accounting computerization.

4. Be familiar with the development of computerized accounting.

5. Understand the development trend of computerized accounting.

(II) Functional structure of accounting software

1. Master the basic concepts of accounting software.

2. master the classification of accounting software in different ways.

3. master the basic conditions for replacing manual bookkeeping.

4. master the advantages and disadvantages of choosing general accounting software.

5. Be familiar with the composition of computerized accounting system.

6. Be familiar with the basic process of computerized accounting data processing.

7. Understand the composition of functional modules of accounting software.

8. Understand the materials that should be provided instead of manual bookkeeping.

9. Understand the issues that should be considered when choosing general accounting software.

(3) Internal management system of accounting computerization

1. Master accounting and realize computerization.