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2019骞撮噸鎱舵敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯牨(b脿o)鍚嶅叆鍙ｅ凡闁嬮€�锛�鍫�(b脿o)鍚嶆檪(sh铆)闁擄細4鏈�1鏃�-4鏃�銆�8鏃�-30鏃�(姣忓ぉ8:00—20:00)锛屽牨(b脿o)鍚嶅垎鐐烘敞鍐�(c猫)骞跺～瀵牨(b脿o)鍚嶄俊鎭�銆佽硣鏍煎鏍稿拰浜よ不(f猫i)涓夊€�(g猫)鐠�(hu谩n)绡€(ji茅)銆傝€冪敓鎳�(y墨ng)鐧婚寗涓湅娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯崝(xi茅)鏈�(hu矛)(娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯叏鍦嬬当(t菕ng)涓€鑰冭│缍�(w菐ng)涓婂牨(b脿o)鍚�)http://cpaexam.cicpa.org.cn/閫�(j矛n)鍏ュ牨(b脿o)鍚�锛岄娆″牨(b脿o)鍚嶄汉鍝￠倓鎳�(y墨ng)閫�(j矛n)琛屾敞鍐�(c猫)骞朵笂鍌崇鍚堣姹傜殑鏈汉鏈€杩�1骞�1瀵稿厤鍐犵櫧搴曡瓑浠剁収鐗�銆傞潪棣栨鍫�(b脿o)鍚嶄汉鍝＄殑鐩搁棞(gu膩n)淇℃伅濡傜櫦(f膩)鐢熻畩鍕�(d貌ng)锛屾噳(y墨ng)鐣�(d膩ng)閲嶆柊濉銆�

鑰冪敓鍙粸(di菐n)鎿婁笅鍒楀湒鐗囬€�(j矛n)鍏ラ噸鎱舵敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯牨(b脿o)鍚嶇郴绲�(t菕ng)锛�

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闂�(gu膩n)浜庢柊鑰佽€冪敓鐨勮寖鍦嶇晫瀹氾細鏂拌€冪敓鏄寚棣栨鍫�(b脿o)鑰冩敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯€冭│鐨勮€冪敓锛岃€佽€冪敓鏄寚浠ュ線骞村害鍙冨姞閬庢敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯€冭│鐨勮€冪敓(鍚凡鍫�(b脿o)鍚嶄氦璨�(f猫i)纰鸿獚(r猫n)浣嗘湭鍑鸿€冧汉鍝�锛屼絾鏄笉鍚凡浜よ不(f猫i)浣嗘槸鏈€氶亷鐣㈡キ(y猫)璀夊鏍哥殑鏂拌€冪敓鍜屾噳(y墨ng)灞嗙暍妤�(y猫)鐢�)

娉ㄦ剰浜嬮爡(xi脿ng)锛�1銆佽珛(q菒ng)鎱庨噸閬告搰鎮ㄧ殑鍫�(b脿o)鍚嶉鍨�锛屽牨(b脿o)鍚嶉鍨嬮伕瀹氬悗灏囩劇娉曚慨鏀广€�

2銆佷氦绱嶈€冭│鍫�(b脿o)鍚嶈不(f猫i)鍓嶅闇€淇敼鍫�(b脿o)鍚嶄俊鎭�锛岃珛(q菒ng)榛�(di菐n)鎿婂牨(b脿o)鍚嶇郴绲�(t菕ng)宸﹀伌(c猫)鐨�“鎴戣鍫�(b脿o)鍚�”銆�

鐒℃硶涓婂偝鐓х墖鐨勫牨(b脿o)鍚嶄汉鍝″彲鍦ㄥ牨(b脿o)鍚嶆湡闁撴寔鏈夋晥韬唤璀夊師浠跺埌閲嶆叾甯傛敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯€冭│濮斿摗鏈�(hu矛)杈﹀叕瀹ら€�(j矛n)琛岀従(xi脿n)鍫撮噰闆�銆�

灏堟キ(y猫)闅庢鑰冭│鍫�(b脿o)鍚嶄汉鍝″彲浠ュ悓鏅�(sh铆)鍫�(b脿o)鑰冨皥妤�(y猫)闅庢鑰冭│6鍊�(g猫)绉戠洰锛屼篃鍙互閬告搰鍫�(b脿o)鑰冮儴鍒嗙鐩�銆�

娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯牨(b脿o)鍚嶆祦绋嬶細

1.娉ㄥ唺(c猫)骞剁櫥閷勭恫(w菐ng)鍫�(b脿o)绯荤当(t菕ng)(2018骞村牨(b脿o)鍚嶆湡闁撳凡缍�(j墨ng)娉ㄥ唺(c猫)鐨勫厤浜庢敞鍐�(c猫))

2.閬告搰鍫�(b脿o)鑰冮鍒ャ€佺渷浠藉拰鑰冨崁(q奴)

3.濉鍫�(b脿o)鑰冧俊鎭�

闈為娆″牨(b脿o)鍚嶄汉鍝￠渶瑕侀噸鏂板～瀵櫦(f膩)鐢熻畩鍕�(d貌ng)鐨勫€�(g猫)浜轰俊鎭�(浠ュ墠骞村害鍫�(b脿o)鍚嶄絾鍫�(b脿o)鍚嶈硣鏍煎鏍告湭閫氶亷鐨勬寜棣栨鍫�(b脿o)鍚嶄汉鍝¤姹傚牨(b脿o)鍚�锛屼笅鍚�)銆�

4.閬告搰鍫�(b脿o)鑰冪鐩�

5.涓婂偝鑰冪敓鐓х墖

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6.鍫�(b脿o)鍚嶈硣鏍煎鏍�

(1)闈為娆″牨(b脿o)鍚嶄汉鍝″厤浜庡牨(b脿o)鍚嶈硣鏍煎鏍�銆�

(2)瀛�(xu茅)姝疯獚(r猫n)璀夈€�

绗﹀悎鍦嬪収(n猫i)瀛�(xu茅)姝峰牨(b脿o)鍚嶆浠剁殑闈炴噳(y墨ng)灞嗙暍妤�(y猫)鐢熸彁浜ゅ(xu茅)姝疯獚(r猫n)璀�锛岀恫(w菐ng)鍫�(b脿o)绯荤当(t菕ng)閫氶亷“涓湅楂樼瓑鏁欒偛瀛�(xu茅)鐢熶俊鎭恫(w菐ng)”鑷嫊(d貌ng)閫�(j矛n)琛岃獚(r猫n)璀夈€�

(3)鍫�(b脿o)鍚嶈硣鏍肩従(xi脿n)鍫村鏍�銆�

浠ヨ粛鏍″(xu茅)姝枫€佹渻(hu矛)瑷�(j矛)鎴栬€呯浉闂�(gu膩n)灏堟キ(y猫)涓礆(j铆)浠ヤ笂鎶€琛�(sh霉)鑱风ū浣滅偤鍫�(b脿o)鍚嶆浠剁殑棣栨鍫�(b脿o)鍚嶄汉鍝�锛屾垨鑰呯恫(w菐ng)鍫�(b脿o)绯荤当(t菕ng)瀛�(xu茅)姝疯獚(r猫n)瀹氫笉鎴愬姛鐨勯娆″牨(b脿o)鍚嶄汉鍝★紝鎳�(y墨ng)鐣�(d膩ng)?sh霉)缍€?b脿o)鍚嶆墍鍦ㄨ€冨崁(q奴)鑰冭睛鎸囧畾鐨勫湴榛�(di菐n)閫�(j矛n)琛岀従(xi脿n)鍫村鏍�銆�

(4)鎳�(y墨ng)灞嗙暍妤�(y猫)鐢熷湪鍫�(b脿o)鍚嶆湡闁撲笉閫�(j矛n)琛屽牨(b脿o)鍚嶈硣鏍煎鏍�锛岄渶鍦ㄤ氦璨�(f猫i)鎴愬姛鍚庢寜绗�8闋�(xi脿ng)(宸蹭氦璨�(f猫i)鎳�(y墨ng)灞嗙暍妤�(y猫)鐢熷牨(b脿o)鍚嶈硣鏍煎鏍�)瑕佹眰杈︾悊銆�

7.缍�(w菐ng)涓婁氦绱嶈€冭│鍫�(b脿o)鍚嶈不(f猫i)

瀹屾垚鍫�(b脿o)鍚嶈硣鏍煎鏍哥殑鍫�(b脿o)鍚嶄汉鍝�锛屼互鍙婄劇闇€閫�(j矛n)琛岃硣鏍煎鏍哥殑鍫�(b脿o)鍚嶄汉鍝�銆佹噳(y墨ng)灞嗙暍妤�(y猫)鐢熷牨(b脿o)鍚嶄汉鍝″湪鍫�(b脿o)鍚嶄俊鎭～瀵畬鎴愬悗锛岄€氶亷缍�(w菐ng)涓婃敮浠樹氦绱嶈€冭│鍫�(b脿o)鍚嶈不(f猫i)銆�

浜よ不(f猫i)鎴鏅�(sh铆)闁撶偤2019骞�4鏈�30鏃�20:00銆備氦璨�(f猫i)鎵嬬簩(x霉)瀹屾垚鍚庯紝鎵€鍫�(b脿o)鑰冪鐩強鐩搁棞(gu膩n)淇℃伅涓嶈兘鏇存敼锛屼笖鍫�(b脿o)鍚嶈不(f猫i)涓嶄簣閫€閭勩€�

鐐洪伩鍏嶉噸寰�(f霉)浜よ不(f猫i)锛岃珛(q菒ng)涓嶈澶氭閫�(j矛n)琛屼氦璨�(f猫i)鎿嶄綔銆傚鏋滃凡缍�(j墨ng)瀹屾垚浜嗙恫(w菐ng)涓婁氦璨�(f猫i)锛屼絾“鍫�(b脿o)鍚嶇媭鎱�(t脿i)鏌ヨ”涓粛椤ず鐐�“鏈氦璨�(f猫i)”鐨�锛岃珛(q菒ng)鑸囧牨(b脿o)鍚嶆墍鍦ㄨ€冨崁(q奴)鑰冭睛鑱�(li谩n)绯�;寤鸿鍫�(b脿o)鍚嶄汉鍝″湪鍫�(b脿o)鍚嶆埅姝�(4鏈�30鏃�)涔嬪墠鎻愬墠骞惧ぉ瀹屾垚缍�(w菐ng)涓婁氦璨�(f猫i)锛岀暀鏈夋檪(sh铆)闁撹檿鐞嗕氦璨�(f猫i)涓嶆垚鍔熺殑鎯呮硜銆�

8.纰鸿獚(r猫n)鍫�(b脿o)鍚嶇媭鎱�(t脿i)

鍫�(b脿o)鍚嶄汉鍝�(涓嶅惈鎳�(y墨ng)灞嗙暍妤�(y猫)鐢�)瀹屾垚浜よ不(f猫i)鎵嬬簩(x霉)鍚�锛屽彲鍦ㄧ恫(w菐ng)鍫�(b脿o)绯荤当(t菕ng)鏌ヨ鍊�(g猫)浜哄牨(b脿o)鍚嶇媭鎱�(t脿i);鎳�(y墨ng)灞嗙暍妤�(y猫)鐢熷牨(b脿o)鍚嶄汉鍝″彲鍦�2019骞�8鏈�19鏃ュ悗鐧婚寗缍�(w菐ng)鍫�(b脿o)绯荤当(t菕ng)鏌ヨ鍊�(g猫)浜哄牨(b脿o)鍚嶇媭鎱�(t脿i)銆傚牨(b脿o)鍚嶈硣鏍兼湭閫氶亷鎴栨湭浜よ不(f猫i)鐨勫牨(b脿o)鍚嶄汉鍝�锛屼笉鑳戒笅杓夋墦鍗版簴(zh菙n)鑰冭瓑鍜屽弮鍔犺€冭│銆�

娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯牨(b脿o)鍚嶅凡闁嬪锛屽鑰冪敓鍦ㄥ牨(b脿o)鑰冮亷绋嬩腑閬囧埌浠讳綍鍫�(b脿o)鍚嶅晱椤岋紝鍙娇鐢ㄥ涓嬫寜閳�“鍏嶈不(f猫i)涓嬭級”锛岀挵(hu谩n)鐞冪恫(w菐ng)鏍″皬绶ㄥ強鏅�(sh铆)鐐哄唬澶ц€冪敓鏁寸悊2019娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯牨(b脿o)鑰冩寚鍗�銆佹敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯€冭│澶х侗銆佹敞鏈�(hu矛)绮捐彲璩囨枡锛岄粸(di菐n)鎿婂悗閫�(j矛n)鍏ユ敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯笅杓夐爜闈€€�

閲嶆叾甯�2019骞存敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯叏鍦嬬当(t菕ng)涓€鑰冭│鍫�(b脿o)鍚嶇啊绔�

鏍规摎(j霉)銆婃敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯叏鍦嬬当(t菕ng)涓€鑰冭│杈︽硶銆�銆併€�2019骞存敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯叏鍦嬬当(t菕ng)涓€鑰冭│鍫�(b脿o)鍚嶇啊绔犮€嬬殑瑕�(gu墨)瀹氾紝鐝�(xi脿n)灏囬噸鎱跺競2019骞存敞鍐�(c猫)鏈�(hu矛)瑷�(j矛)甯叏鍦嬬当(t菕ng)涓€鑰冭│鍫�(b脿o)鍚嶆湁闂�(gu膩n)浜嬮爡(xi脿ng)閫氬憡濡備笅锛�

涓€銆佸牨(b脿o)鍚嶆浠�

(涓€)鍚屾檪(sh铆)绗﹀悎涓嬪垪姊濅欢鐨勪腑鍦嬪叕姘�锛屽彲浠ョ敵璜�(q菒ng)鍙冨姞娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯叏鍦嬬当(t菕ng)涓€鑰冭│灏堟キ(y猫)闅庢鑰冭│锛�

1.鍏锋湁瀹屽叏姘戜簨琛岀偤鑳藉姏;

2.鍏锋湁楂樼瓑?锛熷煍闄ㄨ爤W(xu茅)鏍＄暍妤�(y猫)瀛�(xu茅)姝�銆佹垨鑰呭叿鏈夋渻(hu矛)瑷�(j矛)鎴栬€呯浉闂�(gu膩n)灏堟キ(y猫)涓礆(j铆)浠ヤ笂鎶€琛�(sh霉)鑱风ū銆�

(浜�)鍚屾檪(sh铆)绗﹀悎涓嬪垪姊濅欢鐨勪腑鍦嬪叕姘�锛屽彲浠ョ敵璜�(q菒ng)鍙冨姞娉ㄥ唺(c猫)鏈�(hu矛)瑷�(j矛)甯叏鍦嬬当(t菕ng)涓€鑰冭│缍滃悎闅庢鑰冭│锛�

1.鍏锋湁瀹屽叏姘戜簨琛岀偤鑳藉姏;

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