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會計從業資格考試相關知識問答

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1、會計從業資格考試,一年內可以報考幾次?


回復:每年會計從業資格考試安排會在每年初公布,以考試安排通知為準。


2、會計從業資格考試與電算化考試是否必須在同一考點?


回復:會計從業資格考試已全部改為無紙化考試,所有考試科目一次進行。考試科目為財經法規與會計職業道德、會計基礎和會計電算化(或者珠算),不再單獨組織電算化考試。


3、2012年12月報名的會計從業資格考試成績是否認定為2012年的?


回復:會計從業資格取得時間以會計從業資格證書發證時間為準。


4、在校大學生如何填寫會計從業資格申請表上的全日制最高學歷?


回復:報名時填寫的全日制最高學歷,以報名時已取得的全日制學歷為準。


5、會計從業資格考試報名時,如何輸入生僻字?


回復:報名時,名字中含生僻字的,可先將生僻字以同音字代替,通過考試后,會計從業資格管理機構負責變更。


6、會計從業資格考試成績有效期是多久?


回復:會計從業資格考試各科目的成績當次有效,不滾動計算。


7、會計從業資格考試的報名費發票哪里領取?


回復:會計從業資格考試報名費的發票從會計從業資格考試管理機構領取。


8、會計從業資格考試是否可以使用計算器?


回復:會計從業資格考試除珠算考試科目,其他考試科目可以攜帶無存儲功能的計算器。


9、會計從業資格考試三門課可否同時報名?


回復:會計從業資格考試三個科目必須同時報考。


10、會計從業資格考試報名與考務費用是多少?


回復:會計從業資格考試現行報名費10元,考務費每科50元,如有調整另行通知。

11、會計從業資格考試的題型如何?


回復:會計從業資格考試各科目題型如下:


財經法規與會計職業道德:單項選擇題、多項選擇題、判斷題、案例分析題。


會計基礎:單項選擇題、多項選擇題、判斷題、計算分析題。


初級會計電算化:單項選擇題、多項選擇題、判斷題、實務操作題。


珠算:暫時無考試大綱和題庫。


各科目考試題型如有調整另行通知。


12、會計從業資格考試時長?


回復:除珠算科目外,其他科目考試時間為60分鐘,三科總時長為180分鐘;實行連續考試的方式,三科試卷同時發放,可任選科目開始考試;每科目考試時間相對獨立,剩余時間其它科目不能續用。珠算考試時間和考試方式以財政部考試大綱和題庫要求為準。各科目考試時間如有調整另行通知。


13、會計從業資格考試,報名成功后能不能更改考試日期、地點或場次?


回復:會計從業資格考試日期由計算機隨機分配,不能更改。


14、初級會計電算化考試考試是否可以連續2個月報名?


回復:不再單獨組織電算化考試,會計從業資格考試可以連續報名。


15、電算化考試合格后如何領取合格證?


回復:不再單獨組織電算化考試,不再單獨發放電算化合格證。


16、已經取得會計從業資格證書,是否還需要再考會計電算化的證書?


回復:已取得會計從業資格的人員,不需再考電算化合格證。


17、如何申領會計從業資格證書?


回復:全省當期會計從業資格考試全部結束20日內在報名網站統一公布考試成績。考試成績公布后六個月內,通過考試的考生憑身份證原件到考試報名確認點所屬財政部門辦理會計從業資格證書申領手續。


18、會計從業資格證書遺失后如何補證?


回復:持證人員應當妥善保管會計從業資格證書。如有遺失,持證人員應當在履行公告程序后,登陸指定網站填寫補發申請表,持有關證明材料,向所屬會計從業資格管理機構申請補發會計從業資格證書。會計從業資格管理機構核實無誤后,應當自受理之日起20個工作日內予以補發。


19、如何查證會計從業資格證書的真偽?


回復:可以登陸指定網站,輸入相關信息查詢會計從業資格證書的真偽。


20、遺失身份證如何參加會計從業資格考試?


回復:身份證遺失后,可以到戶籍所在地派出所辦理臨時身份證或帶照片的戶籍證明參加會計從業資格考試。

21、會計從業資格證書的持證人員信息變更需要辦理什么手續?


回復:持證人員可以登陸指定網站,填寫信息變更登記表,持有關證明材料,向所屬會計從業資格管理機構申請信息變更。會計從業資格管理機構核實無誤后,予以變更。


22、如何辦理會計從業資格調轉登記?


回復:持證人員所屬會計從業資格管理機構發生變化的,應當及時辦理調轉登記手續。


(一)持證人員所屬會計從業資格管理機構在本省范圍內發生變化的,應當持會計從業資格證書、工作證明(或戶籍證明、居住證明),到調入地所屬會計從業資格管理機構辦理調轉登記。


(二)持有非本省頒發的會計從業資格證書的人員調入本省,應當自辦理調出手續之日起3個月內,持會計從業資格證書、調轉登記表和在調入地的工作證明(或戶籍證明、居住證明),到調入地會計從業資格管理機構辦理調入手續。


(三)持證人員調往省外的,應當及時填寫調轉登記表,持會計從業資格證書和在調入地的工作證明(或戶籍證明、居住證明),到所屬會計從業資格管理機構辦理調出手續,并自辦理調出手續之日起3個月內,持相關材料,到調入地會計從業資格管理機構辦理調入手續。


23、會計人員繼續教育包括哪些內容?


回復:會計人員繼續教育的內容主要包括會計理論、政策法規、業務知識、技能訓練和職業道德等。


(一)會計理論繼續教育,重點加強會計基礎理論和應用理論的培訓,提高會計人員用理論指導實踐的能力;


(二)政策法規繼續教育,重點加強會計法規制度及其他相關法規制度的培訓,提高會計人員依法從事會計工作的能力;


(三)業務知識和技能訓練繼續教育,重點加強履行崗位職責所必備的會計準則制度等專業知識、內部控制、會計信息化等方面的培訓,提高會計人員的實際工作能力和業務技能;


(四)職業道德繼續教育,重點加強會計職業道德的培訓,提高會計人員職業道德水平。


24、會計從業資格是否需要年檢?


回復:會計從業資格證書不需要年檢,取得會計從業資格的人員,應當自取得資格的次年開始參加繼續教育,每年參加繼續教育取得的學分不得少于24學分。


25、怎樣抵免會計人員繼續教育?


回復:除參加《會計人員繼續教育規定》(財會﹝2013﹞18號)第十三條規定的繼續教育形式外,(一)參加財政部組織的全國會計領軍人才考試,以及省級財政部門、中央主管單位、新疆生產建設兵團財務局組織的高端會計人才考試,被錄取的,折算為24學分;(二)參加會計、審計專業技術資格考試,以及注冊會計師、注冊資產評估師、注冊稅務師考試,每通過一科考試,折算為24學分;(三)參加國家教育行政主管部門承認的會計類專科以上學位學歷教育,通過當年度一個學習科目考試或考核的,折算為24學分;(四)獨立承擔繼續教育管理部門或其認可的會計學術團體的會計類研究課題,課題結項的,每項研究課題折算為24學分;與他人合作完成的,每項研究課題的第一作者折算為24學分,其他作者每人折算為12學分;(五)獨立在有國內統一刊號的經濟管理類報刊上發表會計類論文的,每篇論文折算為24學分;與他人合作發表的,每篇論文的第一作者折算為24學分,其他作者每人折算為12學分;(六)獨立公開出版會計類書籍的,每本會計類書籍折算為24學分;與他人合作出版的,每本會計類書籍的第一作者折算為24學分,其他作者每人折算為12學分;(七)參加省級以上財政部門、中央主管單位、新疆生產建設兵團財務局組織或其認可的會計類知識大賽,成績合格或受到表彰的,折算為24學分。


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