注册会计师报考学历（专科生考注册会计师有用吗）

鏂囩珷鍘熸爣棰橈細浼氳涓撶鑰冧笓涓氱煡璇嗗悧銆佷笓绉戠敓鑰冩敞鍐屼細璁″笀鏈夌敤鍚?/h3>

鍘熸爣棰橈細涓撶浼氳涓撲笟鐨勫鐢熻€僀PA鏈夌敤鍚楋紵

鏂囩珷鎽樿锛氭杩庡叧娉細涓€浠嬩功鐢?45浣滀负涓€涓湪浼氳甯堜簨鍔℃墍宸ヤ綔鍏勾鐨凜PA锛岃涓€涓嬫垜鐨勭湅娉?CPA鑰冭瘯鏄細璁¤涓氭瘮杈冮毦鐨勪竴闂ㄨ€冭瘯锛屾棤璁轰綘鏄笓绉戙€佹湰绉戣繕鏄澹崥澹殑閮藉彲浠ヨ€冿紱锛涜€屼笖锛屽浜庝笓绉戠殑瀛︾敓锛岃繕鏈変竴涓壒鍒殑鍦版柟锛屽氨鏄鏋滀笓绉戞瘯涓氳€冧笂浜嗕笓鍗囨湰鐨勮瘽锛屽彲浠ュ湪涓婃湰绉戠殑鍚屾椂锛屽氨鍘诲弬鍔燙PA鑰冭瘯锛?/p>

璋㈣阿鎮熺┖閭€璇?/p>

涔︾敓瑙夊緱锛屽鏋滈涓诲噯澶囧皢鏉ヤ粠浜嬩細璁″伐浣滐紝鑰僀PA鑲畾鏈夌敤锛?/p>

灏辩畻鏄笉鑳藉叏閮ㄩ€氳繃鎵€鏈夌鐩紝鍙鏄妸浼氳銆佺◣娉曡繖鏍风殑绉戠洰閫氳繃浜嗭紝浠庝笟鍔＄殑瑙掑害璁诧紝灏辩畻鏄綋涓櫘閫氫細璁★紝瀵逛笟鍔¤捣鐮佹槸浠庣悊璁轰笂绠楁槸鎺屾彙鐨勬瘮杈冨ソ浜嗭紝鑰屽鏋滃叏閮ㄩ€氳繃鎵€鏈夌鐩殑璇濓紝灏辩畻鏄潰瀵?85銆?11瀛︽牎鐨勫鐢燂紝涔熷畬鍏ㄥ彲浠ユ姮澶寸湅浜猴紝涓嶉渶瑕佷綆浠栦汉涓€绛変簡銆?/p>

涓婁笓绉戯紝鍙鏄庨珮涓病瀛﹀ソ锛?/p>

鑰岄€氳繃浜咰PA鑰冭瘯锛岃鏄庡湪涓撲笟鐨勯亾鐞嗕笂锛屼綘骞朵笉宸簬鍏朵粬浜恒€?/p>

鑰屼笖锛屽浜庝笓绉戠殑瀛︾敓锛岃繕鏈変竴涓壒鍒殑鍦版柟锛屽氨鏄鏋滀笓绉戞瘯涓氳€冧笂浜嗕笓鍗囨湰鐨勮瘽锛屽彲浠ュ湪涓婃湰绉戠殑鍚屾椂锛屽氨鍘诲弬鍔燙PA鑰冭瘯锛?/p>

鑰屽湪鏈姣曚笟鐨勫悓鏃讹紝鍙兘宸茬粡閫氳繃浜?~4闂ㄧ鐩紝绛夊ぇ瀛︽湰绉戞瘯涓氫箣鍚庯紝椹笂灏辨湁鍙兘閫氳繃浜嗗叏閮ㄧ鐩殑鑰冭瘯銆?/p>

鍏跺疄锛屽氨绠楁槸浠婂悗涓嶄粠浜嬩細璁″伐浣滀簡锛岃兘閫氳繃杩欐牱鑰冭瘯鐨勮瘽锛屼篃鏄竴绉嶈兘鍔涚殑浣撶幇銆?/p>

甯屾湜瀵归涓绘湁鎵€鍚彂鍜屽府鍔┿€?/p>

娆㈣繋鎺㈣锛屾杩庣暀瑷€銆?/p>涔︾敓鍑洪┈锛屼竴涓《淇╋紱涔︾敓鍑哄搧锛屽繀灞炵簿鍝併€傛杩庡叧娉細涓€浠嬩功鐢?45

浣滀负涓€涓湪浼氳甯堜簨鍔℃墍宸ヤ綔鍏勾鐨凜PA锛岃涓€涓嬫垜鐨勭湅娉?CPA鑰冭瘯鏄細璁¤涓氭瘮杈冮毦鐨勪竴闂ㄨ€冭瘯锛屾棤璁轰綘鏄笓绉戙€佹湰绉戣繕鏄澹崥澹殑閮藉彲浠ヨ€冦€傝繖涓棶棰樺彲浠ヤ粠涓嬮潰杩欏嚑涓搴︽潵鎬濊€冿細

锛?锛夊亣濡備綘閫氳繃鍑犲勾鐨勫涔犲亣濡備綘鑾峰彇浜咰PA璇佷功锛屼綘鍙互鍘讳細璁′簨鍔℃墍宸ヤ綔涓ゅ勾锛屾媴浠荤瀛楁敞鍐屼細璁″笀锛?/p>

锛?锛夊亣濡備綘閫氳繃鍑犲勾鐨勫涔犲亣濡備綘鑾峰彇浜咰PA璇佷功锛屽彲浠ュ厤闄CCA鑰冭瘯鍏朵腑鍑犻棬鐨勮€冭瘯锛涘悓鏃禖PA鑰冭瘯鐨勫唴瀹规瘮杈冨箍锛岃€冨畬缁忔祹娉曪紝浣犲彲鑳藉娉曞緥浜х敓浜嗘祿鍘氱殑鍏磋叮锛屼綘杩樺彲浠ュ幓鎶ヨ€冧竴涓徃娉曡€冭瘯锛涜€冨畬浼氳锛屼綘杩樺彲浠ュ幓鑰冧釜涓骇锛岄偅灏辨槸涓皬case锛涜€冨畬璐㈠姟绠＄悊锛屼綘鍙兘瀵硅瘉鍒镐骇鐢熶簡娴撳帤鐨勫叴瓒ｏ紝鍙互鍘昏€冧竴涓瘉鍒告垨鏄熀閲戜粠涓氳祫鏍艰瘉銆傚鏋滃姞鍏ヤ簡璇佸埜鍏徃锛屼綘杩樺彲浠ュ弬鍔犱釜淇濊崘浠ｈ〃浜鸿€冭瘯銆傝€冭瘯鐨勫ぇ閮ㄥ垎鍐呭涔熼兘鏄疌PA鐨勮€冭瘯鍐呭锛?/p>

锛?锛夊亣濡備綘鍙傚姞CPA鑰冭瘯锛屾病鐢ㄥ叏绉戦€氳繃锛屾垨鏄嵆浣夸綘涓€闂ㄤ篃娌℃湁閫氳繃銆侰PA鑰冭瘯缁欎綘甯︽潵鐨勬敹鐩婁篃寰堝ぇ銆傚彧瑕佷綘鐢ㄥ績鐨勫涔燙PA璇剧▼锛屼綘鎺屾彙鍒扮殑鐭ヨ瘑姣斾綘瀛︽牎鍥涘勾涓鍒扮殑閮借澶氥€佽€屼笖鏇村姞娣卞埢銆傚挨鍏舵槸姣曚笟浠ュ悗锛屽緢澶氫汉瀹规槗璁″叆閿欒鐨勫伐浣滅殑鐘舵€侊紝蹇欎簬宸ヤ綔鍙婁汉闄呭叧绯汇€傞暱鏈熸病鏈夊涔狅紝鑷垜鎻愬崌銆?/p>

褰撶劧鏈夌敤锛岃偗瀹氭湁鐢紝蹇呴』鏈夌敤銆?/p>

CPA鏄粈涔堜笢瑗匡紵瀹冩槸鍥藉唴璐㈢粡浼氳棰嗗煙鐨勮瘯閲戠煶锛屾槸浼氳浠庝笟鑰呭拰浼氳涓撲笟瀛︾敓蹇冧腑鐨勫湥娈裤€傛湁浜咰PA骞朵笖鎴愪负鎵т笟娉ㄥ唽浼氳甯堬紝浣犲氨鑳芥垚涓轰笟鍐呭績涓櫙浠扮殑楂樼浜烘墠銆傚幓閾惰璐锋锛屼綘鑷姩琚垪涓轰紭璐ㄥ鎴枫€傚湪浼氳甯堜簨鍔℃墍闈㈠绋庡姟灞€杩樻湁浼佷笟璐㈠姟浜哄憳锛屾槸浣犺兘娣″畾鑷嫢锛岃皥绗戦鐢熴€?/p>

浣嗘槸瀹冨緢闅撅紝浠ヨ嚦浜庨櫎闈炴槸鐗瑰埆鐗涢€肩殑瀛︽牎鐨勪細璁′笓绉戯紝鍚﹀垯瀹冪殑鑰冭瘯鍐呭浣犵殑鑰佸笀鐢氳嚦閮芥病鍔炴硶鏉ユ暀锛岃繖涔堥毦鐨勪笢瑗匡紝鍙兘浣犺嚜宸卞銆?/p>

鍙﹀鎴戜釜浜鸿涓猴紝鐢变簬杩欎釜鑰冭瘯澶毦骞朵笖澶€楄垂鏃堕棿鎶婅嚜宸辩殑璧屾敞鍏ㄦ娂鍦ㄨ繖涓婇潰骞朵笉鍚堥€傘€備綔涓轰笓绉戝鐢燂紝棣栧厛搴旇鑰冭檻鐨勬槸鍗囧埌鏈銆傚湪鏍″ぇ涓撳鐢熷彲浠ヨ繘琛屼笓鍗囨湰鑰冭瘯锛屽厛鎶婂鍘嗘彁涓婂幓銆傚湪杩欐湁涓€鏈珻PA璇佷功锛屽苟涓嶄唬琛ㄤ綘涓€瀹氳兘璧颁笂浜虹敓宸呭嘲锛岃繖杩樿鐪嬩綘鑳戒笉鑳藉悆寰椾笂鑻︼紝浼氫笉浼氬仛浜猴紝浠ュ強鏈夋病鏈夌浉搴旂殑宸ヤ綔鑳藉姏锛岃€屼笉鍙槸鑰冧笅涓€涓瘉涔︼紝浠€涔堜篃涓嶄細鍋氥€備竴鑸鐨勮瘉涔︽槸娌℃湁浠讳綍浣滅敤鐨勶紝鏈夌敤鐨勫彧鏄湁璇佷功鍔犳垚鐨勶紝浣犵殑涓汉鑳藉姏锛屼綘鐨勮禋閽辫兘鍔涖€?/p>

鎴戦珮鑰冪殑鏃跺€欙紝鏈娌¤€冧笂锛屼笂鐨勪笓绉戙€備笓绉戜笓鍗囨湰锛屽張涓婁簡鏈銆傜敱浜庢鏃跺凡鏈夊ぇ涓撳鍘嗭紝渚挎湁浜嗕綔涓哄湪鏍″鐢熷鑰冪殑璧勬牸銆傛垜鐜板湪宸茬粡閫氳繃涓€閮ㄥ垎绉戠洰浜嗐€?/p>

棰樹富鐨勯棶棰橀噷鏈変袱涓偣涓€涓槸涓撶涓€涓槸CPA

鍏堣CPA鏈夌敤鍚楋紵褰撶劧鏈夌敤锛孋PA鍦ㄤ細璁¤涓氫腑鍚噾閲忔瀬楂橈紝鍦ㄤ紒涓氾紝浼氳浜嬪姟鎵€绛夊湴鏂硅€冭繃CPA灏辨槸浣犳渶濂界殑绛圭爜銆?/p>

鍐嶅埌涓撶锛孋PA骞舵病鏈夋妸涓撶鑰冪敓鎷掍箣闂ㄥ锛屽鏋滀綘cpa閮借€冭繃浜嗭紝鍐嶈€冧釜鏈锛屾垨鑰呰鐮旂户缁彁鍗囪嚜宸便€?/p>

鍔犳补銆?/p>

鍙鑳藉婊¤冻娉ㄤ細鎶ヨ€冩潯浠讹紝骞堕『鍒╅€氳繃鑰冭瘯锛屽墠閫旈兘鍗佸垎骞块様锛?/p>

鈥斺€斺€斺€斺€旂悊鐢卞涓嬶細鈥斺€斺€斺€斺€斺€斺€?/p>

涓€銆?019娉ㄥ唽浼氳甯堟姤鍚嶆潯浠?/h2>

涓€銆佸悓鏃剁鍚堜笅鍒楁潯浠剁殑涓浗鍏皯锛屽彲浠ョ敵璇峰弬鍔犳敞鍐屼細璁″笀鍏ㄥ浗缁熶竴鑰冭瘯涓撲笟闃舵鑰冭瘯锛?/h2>

1.鍏锋湁瀹屽叏姘戜簨琛屼负鑳藉姏锛?/p>

2.鍏锋湁楂樼瓑涓撶浠ヤ笂瀛︽牎姣曚笟瀛﹀巻锛屾垨鑰呭叿鏈変細璁℃垨鑰呯浉鍏充笓涓氫腑绾т互涓婃妧鏈亴绉般€?/p>

浜屻€佸悓鏃剁鍚堜笅鍒楁潯浠剁殑涓浗鍏皯锛屽彲浠ョ敵璇峰弬鍔犳敞鍐屼細璁″笀鍏ㄥ浗缁熶竴鑰冭瘯缁煎悎闃舵鑰冭瘯锛?/h2>

1.鍏锋湁瀹屽叏姘戜簨琛屼负鑳藉姏锛?/p>

2.宸插彇寰楁敞鍐屼細璁″笀鍏ㄥ浗缁熶竴鑰冭瘯涓撲笟闃舵鑰冭瘯鍚堟牸璇併€?/p>

涓夈€佹湁涓嬪垪鎯呭舰涔嬩竴鐨勪汉鍛橈紝涓嶅緱鎶ュ悕鍙傚姞娉ㄥ唽浼氳甯堝叏鍥界粺涓€鑰冭瘯锛?/h2>

1.鍥犺鍚婇攢娉ㄥ唽浼氳甯堣瘉涔︼紝鑷缃氬喅瀹氫箣鏃ヨ捣鑷崇敵璇锋姤鍚嶄箣鏃ユ涓嶆弧5骞磋€咃紱

2.浠ュ墠骞村害鍙傚姞娉ㄥ唽浼氳甯堝叏鍥界粺涓€鑰冭瘯鍥犺繚瑙勮€屽彈鍒扮鑰冨鐞嗘湡闄愭湭婊¤€呫€?/p>

鈥斺€斺€斺€斺€斺€斺€斺€斺€斺€旈€氫織鏄撴噦鐐硅鈥斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€斺€?/p>

娉ㄥ唽浼氳甯堟姤鍚嶈姹傛湁涓変釜

1.澶т笓鍙婁互涓婂鏍℃瘯涓氬鍘嗭紱

2.鍏锋湁浼氳鎴栬€呯浉鍏充笓涓氫腑绾т互涓婃妧鏈亴绉帮紱

3.澶у搴斿眾姣曚笟鐢燂紱

鈥斺€斺€斺€斺€斺€斺€斺€斺€斺€旇繖浜涢珮鐑害闂锛屼竴涓€鍛婅瘔澶у鈥斺€斺€斺€斺€斺€斺€斺€斺€斺€?/p>

鐜板湪姣忓勾楂樼瓑闄㈡牎姣曚笟鐢熶笂鐧句竾锛岃€屼笖鍦ㄤ竴浜岀嚎鍩庡競鎵惧伐浣滐紝鏅亶姣旇緝鐪嬮噸瀛﹀巻锛屾湰绉戜互涓婂鍘嗛兘闈炲父鏅亶銆備綔涓轰笓绉戜細璁＄敓锛岃€冩敞浼氬彲浠ュ讥琛ュ鍘嗗樊璺濄€?/p>

鑰屼笖浼氳琛屼笟鏈氨鏄竴涓潬璇佷功璇磋瘽鐨勮涓氾紝娌℃湁涓€涓ゆ湰鍍忔牱鐨勮瘉涔︼紝姣棤甯傚満绔炰簤鍔涖€?/p>

鑰冩敞浼氬氨涓嶄竴鏍凤紝娉ㄥ唽浼氳甯堜笓涓?绉戠殑鐭ヨ瘑閲忥紝鍑犱箮鏄兜鐩栦簡璐㈢粡涓庨噾铻嶇煡璇嗕綋绯伙紝娣卞叆涓旈潰骞匡紝琚獕涓烘í璺ㄨ储鍔′笌閲戣瀺琛屼笟鐨勯€氳璇併€傚叾涓€婁細璁°€嬬鐩紝闅愬惈瀛︿範鑰呭熀纭€鏄渶瑕丮PACC(浼氳瀛︿笓纭曪級锛屼篃灏辨槸浼氳瀛︾爺绌剁敓姘村钩锛佺洰鍓嶅浗鍐匔PA鎸佽瘉浜哄ぇ绾?40涓囦汉锛岃€屾垜鍥戒笂甯傚叕鍙歌嚦灏戞湁2000澶氬锛岄渶姹傞噺澶э紝浜烘墠缂哄彛鎬ラ渶濉ˉ銆?/p>

2018骞村浗瀹朵篃鍑哄彴浜嗗緢澶氭壎鎸佹斂绛栵紙钀芥埛鏀跨瓥銆佽ˉ璐淬€佽喘鎴跨瓑锛夛紝榧撳姳澶у鑰冩敞浼氥€?/p>

{!--PGC_VIDEO:{"thumb_height":360,"file_sign":"0780c73783dcc3a33950f15f0c97ef8a","vname":"","vid":"v020191d0000bfv41nsmavfb00q6bkfg","thumb_width":640,"vu":"v020191d0000bfv41nsmavfb00q6bkfg","src_thumb_uri":"125f5000805fac114a57f","sp":"toutiao","update_thumb_type":1,"vposter":"http://p1.toutiaoimg.com/origin/113e500024a69a4cf6903","video_size":{"high":{"duration":153.48,"h":480,"subjective_score":0,"w":854,"file_size":3969658},"ultra":{"duration":153.48,"h":720,"subjective_score":0,"w":1280,"file_size":5793304},"normal":{"duration":153.48,"h":360,"subjective_score":0,"w":640,"file_size":3222378}},"duration":153.48,"thumb_url":"113e500024a69a4cf6903","thumb_uri":"113e500024a69a4cf6903","md5":"0780c73783dcc3a33950f15f0c97ef8a"}--}

---

涓嶆槸鏈夌敤娌＄敤鐨勯棶棰樸€備綘鑳借€冭繃鍚楋紵

---

鏈夌敤锛?/p>

鍚嶆牎鑳屾櫙鍥虹劧閲嶈锛屼絾鍏ㄥ浗鍑犵櫨涓囨瘯涓氱敓涓紝鍚嶆牎姣曚笟鐨勬瘯绔熸槸灏戞暟锛岄偅涔堟櫘閫氬鏍＄殑瀛︾敓灏遍渶瑕佺敤涓€浜涢珮鍚噾閲忕殑璇佷功鍘诲讥琛ヨ嚜宸卞鍘嗙殑涓嶈冻锛屾垨鑰呮槸鍦ㄥ鍘嗙殑鍩虹涓婂仛涓€涓嬫彁鍗囥€?/p>

鍦ㄥ彧鏈夋瘯涓氳瘉鐨勬儏鍐典笅锛孒R瀵瑰簲璇曡€呯殑鑳藉姏涓嶄簡瑙ｏ紝鎵€浠ュ鍘嗚偗瀹氭槸浼樺厛鐨勶紝濡傛灉鎷垮埌楂樺惈閲戦噺鐨凜PA璇佷功锛岄偅涔堢敤浜哄崟浣嶈偗瀹氫細鏍规嵁缁煎悎鑰冭瘎鏉ュ喅瀹氭槸鍚﹀綍鐢ㄤ綘锛岀浉姣斿悓灞婁細璁＄敓鏉ヨ鏇存湁浼樺娍宸ヤ綔鏈轰細鏇村ソ锛岄€夋嫨鏇村銆?/p>

---

涓撶瀛﹀巻鏄畬鍏ㄥ彲浠ユ姤鑰冩敞浼氱殑銆備竴浜涜€冪敓鍙兘鎷呭績鑷繁鐨勫鍘嗗お浣庯紝寰堥毦瀹屾垚娉ㄤ細璇剧▼銆傚叾瀹炴病鏈夊繀瑕佹媴蹇冿紝灏界涓撶瀛﹀巻涓嶅鏈浠ヤ笂鐨勫崰浼樺娍锛岄€犳垚涓€瀹氬洶闅撅紝浣嗘槸杩欏苟涓嶆槸鏀惧純cpa鐨勭悊鐢憋紝鐩稿弽锛岃秺鏄綆瀛﹀巻锛岃秺瑕佸鍔涗竴鎼忎簤鍙栨棭鏃ユ嬁涓嬭繖涓瘉涔︼紝鎻愬崌鑷繁鐨勫鐣岋紝鎵炬洿濂界殑宸ヤ綔銆?/p>

瑕佹兂閫氳繃娉ㄤ細锛屽ソ鐨勫涔犳€佸害鍜屽涔犳柟娉曟槸蹇呰鐨勶紝鑳界户缁潥鎸佷笅鍘绘洿鏄潪甯稿叧閿紝涓嶈兘鍏夎涓嶅仛锛岃繖鏍疯窛绂婚€氳繃娉ㄤ細灏变笉杩滀簡銆傝嫢鏄幏寰楁ⅵ瀵愪互姹傜殑璇佷功锛屽浜庡鍘嗕笂涔熷彲浠ヨ鏄竴涓緢濂界殑寮ヨˉ锛屽氨涓氫笂鏈夋洿澶氱殑鍑鸿矾銆?/p>

---

绠€鍗曡涓€涓嬶紝浼拌浣犱篃涓嶆兂鐪嬪埌閭ｄ箞澶氶暱绡囧ぇ璁恒€?/p>

鏈夌敤銆?/p>

涓嶈浣犺繘浼佷笟锛岃繕鏄簨鍔℃墍锛岄兘鏄姞鍒嗛」銆傦紙褰撶劧涓撶瀛﹀巻杩涗簨鍔℃墍鏄噺鍒嗛」銆傦級浣嗘槸鐪嬪埌浣犺嚜宸辫鈥滀笓绉戝鐢熲€濓紝鎴戣鎻愰啋浣狅紝娌℃湁姣曚笟涓嶈兘鑰僀PA銆?/p>

鑷充簬浣滅敤锛屽ぇ姒傛瘡涓湀鑳藉浜涢挶锛屾洿蹇幏寰楁彁鍗囪繖浜涖€?/p>

---

缁濆鏈夌敤鍟婏紒鍔犳补鏀寔鍘昏€冧笅鏉ュ搱馃槉锛?/p>