財政部下發(fā)的全國會計從業(yè)資格考試大綱(修訂)通知，已于2014年10月1日起施行。部分省、市為確保新舊考試大綱的穩(wěn)妥銜接，定于2015年開始以新考試大綱作為考試范圍。
The ministry of finance issued by the national accounting qualification exam outline (amendment) notice, has come into force as of October 1, 2014.Part of the province, city in order to ensure the safe cohesion of new and old exam outline, scheduled to start in 2015 with the new exam outline as the test range.
會計從業(yè)資格考試沒有指定的教材，以新考試大綱作為考試范圍，并統(tǒng)一使用財政部根據(jù)新考試大綱組織建設(shè)的無紙化考試題庫，和以往相比難度增加了很多。濟南代理記賬公司特整理新、舊會計從業(yè)考試大綱變化對比，希望對考生有所幫助。
Accounting qualification examination does not specify materials to the new exam outline as the test range, and unifies using the Treasury under the new exam outline the organization construction of the paperless examination question bank, than ever before the difficulty has increased a lot.Jinan bookkeeping agency company, to sort out the new and old accountant from exam outline contrast changes, hope to be helpful to the students.
1、財經(jīng)法規(guī)與會計職業(yè)道德
1, the financial regulations and accounting professional ethics
《財經(jīng)法規(guī)與會計職業(yè)道德》新大綱整體比舊大綱相關(guān)內(nèi)容列明的更加詳細(xì)，知識點框架下都增加了相應(yīng)的具體內(nèi)容。
"Financial regulations and accounting professional ethics" new outline outline of overall than the old related content listed in more detail, under the framework of knowledge have increased the corresponding specific content.
第一章主要是對“會計法律制度的構(gòu)成”進行了調(diào)整修改：“會計工作的自律管理”增加了中國總會計師協(xié)會。
The first chapter is mainly on the "accounting law system" modify: "self-discipline management accounting work" increased the Chinese association of chief accountant.
第二章主要是對票據(jù)概述的相關(guān)知識點進行了補充，增加銀行匯票和銀行本票相關(guān)內(nèi)容;結(jié)構(gòu)上的有很大的調(diào)整，將銀行卡和其他結(jié)算方式單獨列為兩節(jié)講解，內(nèi)容上也有所擴充。
The second chapter is mainly on the paper an overview of related knowledge supplement, bank draft and bank notes associated with an increased content;Structure there is a big adjustment, the bank CARDS and other settlement way two separate, content also expanded.
第三章整體增加了“營改增”的相關(guān)內(nèi)容，對知識點內(nèi)容都進行了完善和補充。
To increase the entire increase in the third chapter of the "camp" related content, to improve the knowledge content and supplement.
第四章變化不是很大，主要是新增了“各級人民常務(wù)委員會的職權(quán)”的相關(guān)內(nèi)容。加會計網(wǎng)微信讓你學(xué)會計有方法！
The fourth chapter is not very big change, mainly added "the functions and powers of the standing committee of the people at all levels".Add network WeChat let you learn accounting method!
第五章新增了“職業(yè)道德和會計職業(yè)道德的特征與作用”的相關(guān)內(nèi)容;對于“會計職業(yè)道德規(guī)范主要內(nèi)容”的基本要求都進行了調(diào)整修改，調(diào)整“會計職業(yè)道德建設(shè)”為兩節(jié)內(nèi)容，并進行了細(xì)化補充。
The fifth chapter added "characteristics and roles of the professional ethics and accounting professional ethics" of the related content;For "the accounting professional ethics main content" the basic requirements are adjusted to modify, adjust the accounting professional ethics construction for the two content, and has carried on the elaboration.
2、會計基礎(chǔ)
2, accounting basis,
《會計基礎(chǔ)》新大綱整體比舊大綱相關(guān)內(nèi)容列明的更加詳細(xì)，知識點框架下都增加了相應(yīng)的具體內(nèi)容。
New outline outline of overall than the old foundation of accounting related contents listed in more detail, under the framework of knowledge have increased the corresponding specific content.
主要的變化就是章節(jié)順序進行了調(diào)整，新大綱第五章的內(nèi)容對應(yīng)原第十章的內(nèi)容，在內(nèi)容上基本上全部重新編寫，結(jié)構(gòu)和具體內(nèi)容都進行了補充調(diào)整，其余章節(jié)也依次進行了調(diào)整。 新大綱第一章新增了“會計信息質(zhì)量要求”和“會計準(zhǔn)則體系”相關(guān)內(nèi)容。刪除了原第九章“會計檔案”的相關(guān)內(nèi)容。
The main change is the chapter order new outline the content of chapter 5 corresponding to the original content of the chapter ten, basically all the rewriting in the content, structure and specific content of the compensatory adjustment, the rest of the chapter is adjusted in turn.New outline first chapter added "the accounting information quality requirements" and "accounting system" related content.Delete the original chapter 9 "accounting files" related content.
3、會計電算化
3, the accounting computerization
《會計電算化》新大綱整體章節(jié)都有變化。
"The accounting computerization" new outline whole chapters have change.
第一章基本全部更新。
The first chapter basic all updates.
第二章主要是整合和刪減，并在具體細(xì)節(jié)上進行了調(diào)整修改。
The second chapter is mainly to integrate and cut, and adjusted to modify on the details.
第三章全部刪除。
The third chapter.
原第四章調(diào)整為第三章，主要在會計軟件的各個模塊的應(yīng)用上進行了細(xì)化講解，更加整體，新增報表管理模塊。新增第四章電子表格軟件在會計中的應(yīng)用的相關(guān)內(nèi)容。
The fourth chapter is adjusted for the third chapter, mainly on the application of various modules of accounting software has carried on the detailed explanation, more overall, the new report management module.New chapter 4 spreadsheet software in the application of accounting related content.
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