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ThisbookisatutorialbookpreparedbyChineseInstituteofCertifiedPublicAccountants(CICPAiforthe2015AnnualNationalUnifiedCPAExam,andcollectsthequestions,answersandbasisfornationalunifiedCPAexamsduring2010-2014sothatthecandidatesforthe2015AnnualNationalUnifiedCPAExamcanknowthequestiontypesandscoredistribution,mastertheexaminationdifficulty,achievetargetedlearningandtakeanexaminationatleisure.