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1994年10月,全国助理会计师考试已经结束,就我省情况看,成绩不够理想,合格率为30%,比会计师考试合格率低3个百分点,但比全国平均合格率多2个百分点.为使1996年应试考生从中吸取教训,我们从阅卷中发现的主要问题,作些简要分析.1994年全国助理会计师考试试题具有以下特点:一、覆盖面广.全国会计专业技术资格考试领导小组办公室编写的考试指定用书就会计实务(企业类)来说共十三章和一个增订本.1994年的试题各章都有,突出重点.所考内容均带应用性和操作性,理论联系实际,每个试题在指定教材中均能找到答案.基本技能占很大比重.二、题型和题目多.题型有单项选择、多项选择、填空、判断、简答、计算、综合等七种.共50个题目,其中单选题20个,每小题1分;多选题10个,每小题2分;填空题5个,每小题2分,判断题10个,每小题1分;简答题1个,6分,计算题2个,每小题5分;综合业务题2个,第1小题10分,第2小题14分.
In October 1994, the examinations for assistant accountants nationwide had come to an end. According to the situation in our province, the results were not satisfactory. The passing rate was 30%, which was 3% lower than the passing rate of accountant examinations but 2% more than the national average pass rate. So that the examiners in 1996 to learn from them, we found the main problems from the scrutiny, make some brief analysis of the National Assistant Accountant exam questions in 1994 has the following characteristics: First, wide coverage of the National Accounting Professional and Technical Qualifications Leading Group Office Examination designated books accounting practice (business class) for a total of 13 chapters and an updated version of the 1994 questions have chapters, highlight the key points are the contents of the test with the application and operability of the theory with practice, each Questions in the designated textbooks can find the answer to the basic skills accounted for a large proportion of. Second, the types of questions and more questions with single choice, multiple choice, fill in the blank, judge, answer, calculation, comprehensive, etc. 50 questions, of which 20 single-selected questions, each small question 1; multiple choice of 10, each small question 2 points; fill in the blank question 5, each small question 2 points, 10 judgment questions, each small question 1 ; 1 short answer questions, 6 points, 2 calculation questions, each small question 5 points; Integrated business questions 2, the first 10 questions, the second topic 14 points.