论文部分内容阅读
1991年举行注册会计师全国第一次统一考试,1992年又举行会计专业技术资格考试。两次考试虽同属会计系列的资格考试,但报名条件却大不相同。根据注册会计师考试的有关规定,具备高级职称的会计教学、研究人员和实际工作者可以免试,而具备中级职称的会计师或讲师如果要取得注册会计师的任职资格就必须参加考试。可见注册会计师的任职条件要比会计师严格一些,层次上似乎也要高
In 1991 the CPAs nationwide first unified examination, in 1992 held an accounting professional and technical qualification examination. Although the two exams belong to the accounting series of qualifying exams, but the registration conditions are very different. According to the relevant provisions of the certified public accountant examination, accountant teaching with senior professional titles, researchers and practitioners can exempt, and accountants or lecturers with intermediate titles in order to obtain the qualifications of certified public accountants must take the exam. Visible certified public accountant conditions of appointment than the strict accountant, the level seems to be high