Financial Costs ManagementiE Textbookfor CPA Examination,2016i

Independentauditbycertifiedpublicaccountantsisasignificantinstitutionalarrangementofthemarketeconomysupervisionsystem,andthecertifiedpublicaccountantsprofessionisakeyprofessionalservicesectorinthehigh-endserviceindustry.Alongwiththereformandopening-upandthehistoricalprocessofsocialistmarketeconomysystemconstruction,thecertifiedpublicaccountantsprofessioninChinaseesacontinuousdevelopmentandgrowth.Ithasplayedasignificantroleinsupportingthenationalconstruction,aswellascompletingthesocialsupervisionsystem,standardizingthemarketeconomyorder,increasingtheresourcesallocationefficiency,improvingtheeconomicdevelopmentquality,andotherrelatedaspects.SubjecttotheLawofthePeople'sRepublicofChinaonCertifiedPublicAccountants,thenationalunifiedcertifiedpublicaccountantexaminationsystemisperformedinChina.ThissystemhasbecomeakeylinkforqualificationexaminationoftheCPAprofession,whichisofgreatimportanceinguidingthehealthgrowthofaccountingprofessionals,evaluatingtheirqualificationandcapacity,establishingteamsofaccountingprofessionalsandotherrelatedaspects.ThenationalunifiedCPAexaminationisdividedintotwostages,theprofessionalstageandthecomprehensivestage.Theexaminationinprofessionalstageismainlymadetotestwhetherthecandidateshaveacquiredtheprofessionalknowledgerequiredforworkingasacertifiedpublicaccountant,havemasteredthebasicvocationalskillsandprofessionalcodeofethics,anditisprovidedwith6subjects,namely,accounting,auditing,financialcostmanagement,corporatestrategyandriskmanagement,economiclaw,andtaxlaw.Whiletheexaminationincomprehensivestageismainlymadetotestwhetherthecandidatesareabletousetheacquiredprofessionalknowledgeintheirprofessionalpractices,sticktothevocationalvalues,followtheprofessionalethics,adheretoprofessionalattitude,andeffectivelysolvepracticalproblems,anditisprovidedwiththesubjectofcomprehensiveprofessionalcapacitytest,constitutingpaperIandpaperII.Toeffectivelyguidethecandidatestoreviewforexamination,wehaveorganizedexpertstowritethetutorialteachingmaterialsfortheexaminationsofthosesixsubjectsaswellastheCompilationofEconomicLawsandRegulations,andtocompilebysubjectthetestquestionsforprofessionalandcomprehensivestagesinthelatest5years.ThissetofteachingmaterialsseekstoreflecttheoverallobjectiveofCPAexaminationsystemreform,aswellascomprehensive,systematic,practicalandlatestinformationbasedonthecasethatthereadersmasterprofessionalknowledgeoncollegeaccountingandotherrelatedmajorsofthebachelor'sdegreeorabove.Additionally,thiseditionofteachingmaterialshasadequatelyenrichedthebasictheoriesandprinciplesofrelevantdisciplinesforcultivatingthecandidates'professionalthinking,analysisandproblem-solvingabilities.Forguidingthecandidatestoreviewforexamination,thissetofteachingmaterialsdoesnotserveasthedesignatedbookforthenationalunifiedCPAexamination.