2014年山东省会计专业技术资格考试报名及有关工作的通知

<div style="text-align: left; line-height: 24pt" align="left"><font color="#000000"><span style="letter-spacing: 1pt; color: black; font-size: 11pt">各市财政局、人力资源社会保障局，省直各部门（单位），各大企业，各高等院校</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">：</span></font></div> <div style="line-height: 24pt; text-indent: 26pt"><font color="#000000"><span style="letter-spacing: 1pt; font-size: 11pt">根据财政部、人力资源社会保障部《关于</span><span style="letter-spacing: 1pt; font-size: 11pt">2014</span><span style="letter-spacing: 1pt; font-size: 11pt">年度全国会计专业技术资格考试考务日程安排及有关事项的通知》（会考〔</span><span style="letter-spacing: 1pt; font-size: 11pt">2014</span><span style="letter-spacing: 1pt; font-size: 11pt">〕</span><span style="letter-spacing: 1pt; font-size: 11pt">6</span><span style="letter-spacing: 1pt; font-size: 11pt">号）要求，</span><span style="letter-spacing: 1pt; font-size: 11pt">2014</span><span style="letter-spacing: 1pt; font-size: 11pt">年度全国会计专业技术资格初中级、高级考试将实行同步网上报名，现将我省考试及报名有关问题通知如下：</span></font></div> <div style="text-align: left; line-height: 24pt; text-indent: 26.1pt" align="left"><strong><span style="letter-spacing: 1pt; color: black; font-size: 11pt"><font color="#000000">一、考试级别和考试科目</font></span></strong></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"><span style="letter-spacing: 1pt; color: black; font-size: 11pt"><font color="#000000">初级会计资格：考试科目包括《经济法基础》和《初级会计实务》；</font></span></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"><span style="letter-spacing: 1pt; color: black; font-size: 11pt"><font color="#000000">中级会计资格：考试科目包括《财务管理》、《经济法》和《中级会计实务》；</font></span></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"><span style="letter-spacing: 1pt; color: black; font-size: 11pt"><font color="#000000">高级会计资格：考试科目为《高级会计实务》。</font></span></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"><span style="letter-spacing: 1pt; color: black; font-size: 11pt"><font color="#000000">参加初级会计资格考试的人员，必须在一个考试年度内通过全部科目的考试，方可获得初级资格证书。参加中级会计资格考试的人员，必须在连续的两个考试年度内，通过全部科目的考试，方可获得中级资格证书。参加高级会计资格考试的人员，达到国家合格标准的，取得高级会计师资格考试成绩合格证，成绩三年有效；达到省合格标准的，取得当年参评成绩证明，成绩当年有效。</font></span></div> <div style="text-align: left; line-height: 24pt; text-indent: 26.1pt" align="left"><strong><span style="letter-spacing: 1pt; color: black; font-size: 11pt"><font color="#000000">二、考试形式和考试时间</font></span></strong></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"><font color="#000000"><span style="letter-spacing: 1pt; color: black; font-size: 11pt">经财政部、人力资源社会保障部研究决定，</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">2014</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">年度全国会计专业技术初级资格考试全部采用无纸化考试形式，中级、高级资格考试仍然采取纸笔作答方式。</span></font></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"><font color="#000000"><span style="letter-spacing: 1pt; color: black; font-size: 11pt">初级资格无纸化考试于</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">9</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">月</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">20</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">日&mdash;</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">24</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">日举行；中级、高级资格考试于</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">10</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">月</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">25</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">日&mdash;</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">26</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">日举行。</span></font></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"><font color="#000000"><span style="letter-spacing: 1pt; color: black; font-size: 11pt">初级资格《初级会计实务》科目的考试时长为</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">2</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">小时，《经济法基础》科目的考试时长为</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">1.5</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">小时，两个科目连续考试。中级资格《中级会计实务》科目考试时长为</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">3</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">小时，《财务管理》、《经济法》科目考试时长为</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">2.5</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">小时。高级资格《高级会计实务》科目考试时长为</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">3.5</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">小时。</span></font></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"><span style="letter-spacing: 1pt; color: black; font-size: 11pt"><font color="#000000">各级别、各科目具体考试时间及批次如下：</font></span></div> <div align="center"> <table style="border-bottom: medium none; border-left: medium none; margin: auto auto auto -5.1pt; width: 446.25pt; border-collapse: collapse; background: white; border-top: medium none; border-right: medium none" border="1" cellspacing="0" cellpadding="0" width="595"> <tbody> <tr style="height: 27.9pt"> <td style="border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; padding-bottom: 0cm; padding-left: 5.4pt; width: 105pt; padding-right: 5.4pt; background: none transparent scroll repeat 0% 0%; height: 27.9pt; border-top: windowtext 1pt solid; border-right: windowtext 1pt solid; padding-top: 0cm" width="140"> <div style="text-align: center; line-height: 24pt" align="center"><span style="color: black; font-size: 11pt"><font color="#000000">考试日期</font></span></div> </td> <td style="border-bottom: windowtext 1pt solid; border-left: #ece9d8; padding-bottom: 0cm; padding-left: 5.4pt; width: 136.5pt; padding-right: 5.4pt; background: none transparent scroll repeat 0% 0%; height: 27.9pt; border-top: windowtext 1pt solid; border-right: windowtext 1pt solid; padding-top: 0cm" width="182"> <div style="text-align: center; line-height: 24pt" align="center"><span style="color: black; font-size: 11pt"><font color="#000000">初级资格（无纸化考试）</font></span></div> </td> <td style="border-bottom: windowtext 1pt solid; border-left: #ece9d8; padding-bottom: 0cm; padding-left: 5.4pt; width: 105pt; padding-right: 5.4pt; background: none transparent scroll repeat 0% 0%; height: 27.9pt; border-top: windowtext 1pt solid; border-right: windowtext 1pt solid; padding-top: 0cm" width="140"> <div style="text-align: center; line-height: 24pt" align="center"><span style="color: black; font-size: 11pt"><font color="#000000">中级资格</font></span></div> </td> <td style="border-bottom: windowtext 1pt solid; border-left: #ece9d8; padding-bottom: 0cm; padding-left: 5.4pt; width: 99.75pt; padding-right: 5.4pt; background: none transparent scroll repeat 0% 0%; height: 27.9pt; border-top: windowtext 1pt solid; border-right: windowtext 1pt solid; padding-top: 0cm" width="133"> <div style="text-align: center; line-height: 24pt" align="center"><span style="color: black; font-size: 11pt"><font color="#000000">高级资格</font></span></div> </td> </tr> <tr style="height: 55.4pt"> <td style="border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; padding-bottom: 0cm; padding-left: 5.4pt; width: 105pt; padding-right: 5.4pt; background: none transparent scroll repeat 0% 0%; height: 55.4pt; border-top: #ece9d8; border-right: windowtext 1pt solid; padding-top: 0cm" rowspan="2" width="140"> <div style="text-align: center; line-height: 24pt" align="center"><font color="#000000"><span style="color: black; font-size: 11pt">9</span><span style="color: black; font-size: 11pt">月</span><span style="color: black; font-size: 11pt">20</span><span style="color: black; font-size: 11pt">日</span><span style="color: black; font-size: 11pt">至</span><span style="color: black; font-size: 11pt">24</span><span style="color: black; font-size: 11pt">日</span><span style="color: black; font-size: 11pt">(</span><span style="color: black; font-size: 11pt">共</span><span style="color: black; font-size: 11pt">5</span><span style="color: black; font-size: 11pt">天、</span><span style="color: black; font-size: 11pt">10</span><span style="color: black; font-size: 11pt">个批次</span><span style="color: black; font-size: 11pt">)</span></font></div> </td> <td style="border-bottom: windowtext 1pt solid; border-left: #ece9d8; padding-bottom: 0cm; padding-left: 5.4pt; width: 136.5pt; padding-right: 5.4pt; background: none transparent scroll repeat 0% 0%; height: 55.4pt; border-top: #ece9d8; border-right: windowtext 1pt solid; padding-top: 0cm" width="182"> <div style="text-align: center; line-height: 24pt" align="center"><font color="#000000"><span style="color: black; font-size: 11pt">9</span><span style="color: black; font-size: 11pt">：</span><span style="color: black; font-size: 11pt">00&mdash;</span><span style="color: black; font-size: 11pt">12</span><span style="color: black; font-size: 11pt">：</span><span style="color: black; font-size: 11pt">30</span></font></div> <div style="text-align: center; line-height: 24pt" align="center"><span style="color: black; font-size: 11pt"><font color="#000000">初级会计实务</font></span></div> <div style="text-align: center; line-height: 24pt" align="center"><span style="color: black; font-size: 11pt"><font color="#000000">经济法基础</font></span></div> </td> <td style="border-bottom: windowtext 1pt solid; border-left: #ece9d8; padding-bottom: 0cm; padding-left: 5.4pt; width: 105pt; padding-right: 5.4pt; background: none transparent scroll repeat 0% 0%; height: 55.4pt; border-top: #ece9d8; border-right: windowtext 1pt solid; padding-top: 0cm" rowspan="2" width="140"> <div style="text-align: center; line-height: 24pt" align="center"><font color="#000000">&nbsp;</font></div> </td> <td style="border-bottom: windowtext 1pt solid; border-left: #ece9d8; padding-bottom: 0cm; padding-left: 5.4pt; width: 99.75pt; padding-right: 5.4pt; background: none transparent scroll repeat 0% 0%; height: 55.4pt; border-top: #ece9d8; border-right: windowtext 1pt solid; padding-top: 0cm" rowspan="2" width="133"> <div style="text-align: center; line-height: 24pt" align="center"><font color="#000000">&nbsp;</font></div> </td> </tr> <tr style="height: 54pt"> <td style="border-bottom: windowtext 1pt solid; border-left: #ece9d8; padding-bottom: 0cm; padding-left: 5.4pt; width: 136.5pt; padding-right: 5.4pt; background: none transparent scroll repeat 0% 0%; height: 54pt; border-top: #ece9d8; border-right: windowtext 1pt solid; padding-top: 0cm" width="182"> <div style="text-align: center; line-height: 24pt" align="center"><font color="#000000"><span style="color: black; font-size: 11pt">14</span><span style="color: black; font-size: 11pt">：</span><span style="color: black; font-size: 11pt">30&mdash;</span><span style="color: black; font-size: 11pt">18</span><span style="color: black; font-size: 11pt">：</span><span style="color: black; font-size: 11pt">00</span></font></div> <div style="text-align: center; line-height: 24pt" align="center"><span style="color: black; font-size: 11pt"><font color="#000000">初级会计实务</font></span></div> <div style="text-align: center; line-height: 24pt" align="center"><span style="color: black; font-size: 11pt"><font color="#000000">经济法基础</font></span></div> </td> </tr> <tr style="height: 47.35pt"> <td style="border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; padding-bottom: 0cm; padding-left: 5.4pt; width: 105pt; padding-right: 5.4pt; background: none transparent scroll repeat 0% 0%; height: 47.35pt; border-top: #ece9d8; border-right: windowtext 1pt solid; padding-top: 0cm" rowspan="2" width="140"> <div style="text-align: center; line-height: 24pt" align="center"><font color="#000000"><span style="color: black; font-size: 11pt">10</span><span style="color: black; font-size: 11pt">月</span><span style="color: black; font-size: 11pt">25</span><span style="color: black; font-size: 11pt">日</span></font></div> <div style="text-align: center; line-height: 24pt" align="center"><font color="#000000"><span style="color: black; font-size: 11pt">(</span><span style="color: black; font-size: 11pt">星期六</span><span style="color: black; font-size: 11pt">)</span></font></div> </td> <td style="border-bottom: windowtext 1pt solid; border-left: #ece9d8; padding-bottom: 0cm; padding-left: 5.4pt; width: 136.5pt; padding-right: 5.4pt; background: none transparent scroll repeat 0% 0%; height: 47.35pt; border-top: #ece9d8; border-right: windowtext 1pt solid; padding-top: 0cm" width="182"> <div style="text-align: center; line-height: 24pt" align="center"><font color="#000000">&nbsp;</font></div> </td> <td style="border-bottom: windowtext 1pt solid; border-left: #ece9d8; padding-bottom: 0cm; padding-left: 5.4pt; width: 105pt; padding-right: 5.4pt; background: none transparent scroll repeat 0% 0%; height: 47.35pt; border-top: #ece9d8; border-right: windowtext 1pt solid; padding-top: 0cm" width="140"> <div style="text-align: center; line-height: 24pt" align="center"><font color="#000000"><span style="color: black; font-size: 11pt">9</span><span style="color: black; font-size: 11pt">：</span><span style="color: black; font-size: 11pt">00&mdash;</span><span style="color: black; font-size: 11pt">11</span><span style="color: black; font-size: 11pt">：</span><span style="color: black; font-size: 11pt">30</span></font></div> <div style="text-align: center; line-height: 24pt" align="center"><span style="color: black; font-size: 11pt"><font color="#000000">财务管理</font></span></div> </td> <td style="border-bottom: windowtext 1pt solid; border-left: #ece9d8; padding-bottom: 0cm; padding-left: 5.4pt; width: 99.75pt; padding-right: 5.4pt; background: none transparent scroll repeat 0% 0%; height: 47.35pt; border-top: #ece9d8; border-right: windowtext 1pt solid; padding-top: 0cm" rowspan="2" width="133"> <div style="text-align: center; line-height: 24pt" align="center"><font color="#000000">&nbsp;</font></div> </td> </tr> <tr style="height: 45.85pt"> <td style="border-bottom: windowtext 1pt solid; border-left: #ece9d8; padding-bottom: 0cm; padding-left: 5.4pt; width: 136.5pt; padding-right: 5.4pt; background: none transparent scroll repeat 0% 0%; height: 45.85pt; border-top: #ece9d8; border-right: windowtext 1pt solid; padding-top: 0cm" width="182"> <div style="text-align: center; line-height: 24pt" align="center"><font color="#000000">&nbsp;</font></div> </td> <td style="border-bottom: windowtext 1pt solid; border-left: #ece9d8; padding-bottom: 0cm; padding-left: 5.4pt; width: 105pt; padding-right: 5.4pt; background: none transparent scroll repeat 0% 0%; height: 45.85pt; border-top: #ece9d8; border-right: windowtext 1pt solid; padding-top: 0cm" width="140"> <div style="text-align: center; line-height: 24pt" align="center"><font color="#000000"><span style="color: black; font-size: 11pt">14</span><span style="color: black; font-size: 11pt">：</span><span style="color: black; font-size: 11pt">00&mdash;</span><span style="color: black; font-size: 11pt">16</span><span style="color: black; font-size: 11pt">：</span><span style="color: black; font-size: 11pt">30</span></font></div> <div style="text-align: center; line-height: 24pt" align="center"><span style="color: black; font-size: 11pt"><font color="#000000">经济法</font></span></div> </td> </tr> <tr style="height: 47.15pt"> <td style="border-bottom: windowtext 1pt solid; border-left: windowtext 1pt solid; padding-bottom: 0cm; padding-left: 5.4pt; width: 105pt; padding-right: 5.4pt; background: none transparent scroll repeat 0% 0%; height: 47.15pt; border-top: #ece9d8; border-right: windowtext 1pt solid; padding-top: 0cm" width="140"> <div style="text-align: center; line-height: 24pt" align="center"><font color="#000000"><span style="color: black; font-size: 11pt">10</span><span style="color: black; font-size: 11pt">月</span><span style="color: black; font-size: 11pt">26</span><span style="color: black; font-size: 11pt">日</span></font></div> <div style="text-align: center; line-height: 24pt" align="center"><font color="#000000"><span style="color: black; font-size: 11pt">(</span><span style="color: black; font-size: 11pt">星期日</span><span style="color: black; font-size: 11pt">)</span></font></div> </td> <td style="border-bottom: windowtext 1pt solid; border-left: #ece9d8; padding-bottom: 0cm; padding-left: 5.4pt; width: 136.5pt; padding-right: 5.4pt; background: none transparent scroll repeat 0% 0%; height: 47.15pt; border-top: #ece9d8; border-right: windowtext 1pt solid; padding-top: 0cm" width="182"> <div style="text-align: center; line-height: 24pt" align="center"><font color="#000000">&nbsp;</font></div> </td> <td style="border-bottom: windowtext 1pt solid; border-left: #ece9d8; padding-bottom: 0cm; padding-left: 5.4pt; width: 105pt; padding-right: 5.4pt; background: none transparent scroll repeat 0% 0%; height: 47.15pt; border-top: #ece9d8; border-right: windowtext 1pt solid; padding-top: 0cm" width="140"> <div style="text-align: center; line-height: 24pt" align="center"><font color="#000000"><span style="color: black; font-size: 11pt">9</span><span style="color: black; font-size: 11pt">：</span><span style="color: black; font-size: 11pt">00&mdash;</span><span style="color: black; font-size: 11pt">12</span><span style="color: black; font-size: 11pt">：</span><span style="color: black; font-size: 11pt">00</span></font></div> <div style="text-align: center; line-height: 24pt" align="center"><span style="color: black; font-size: 11pt"><font color="#000000">中级会计实务</font></span></div> </td> <td style="border-bottom: windowtext 1pt solid; border-left: #ece9d8; padding-bottom: 0cm; padding-left: 5.4pt; width: 99.75pt; padding-right: 5.4pt; background: none transparent scroll repeat 0% 0%; height: 47.15pt; border-top: #ece9d8; border-right: windowtext 1pt solid; padding-top: 0cm" width="133"> <div style="text-align: center; line-height: 24pt" align="center"><font color="#000000"><span style="color: black; font-size: 11pt">9</span><span style="color: black; font-size: 11pt">：</span><span style="color: black; font-size: 11pt">00&mdash;</span><span style="color: black; font-size: 11pt">12</span><span style="color: black; font-size: 11pt">：</span><span style="color: black; font-size: 11pt">30</span></font></div> <div style="text-align: center; line-height: 24pt" align="center"><span style="color: black; font-size: 11pt"><font color="#000000">高级会计实务</font></span></div> </td> </tr> </tbody> </table> </div> <div style="text-align: left; line-height: 24pt; text-indent: 26.1pt" align="left"><strong><span style="letter-spacing: 1pt; color: black; font-size: 11pt"><font color="#000000">三、报名条件</font></span></strong></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"><span style="letter-spacing: 1pt; color: black; font-size: 11pt"><font color="#000000">（一）初、中级资格报名条件</font></span></div> <div style="text-align: left; line-height: 24pt; text-indent: 32.25pt" align="left"><font color="#000000"><span style="letter-spacing: 1pt; color: black; font-size: 11pt">按照《〈会计专业技术资格考试暂行规定〉及其实施办法》（财会〔</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">2000</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">〕</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">11</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">号，以下简称《考试暂行规定》）及有关规定，初级、中级资格考试</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">具体报名条件如下：</span></font></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"><font color="#000000"><span style="letter-spacing: 1pt; color: black; font-size: 11pt">1</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">、报名参加会计专业技术资格考试的人员，应具备下列基本条件：</span></font></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"><font color="#000000"><span style="letter-spacing: 1pt; color: black; font-size: 11pt">（</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">1</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">）坚持原则，具备良好的职业道德品质；</span></font></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"><font color="#000000"><span style="letter-spacing: 1pt; color: black; font-size: 11pt">（</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">2</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">）认真执行《中华人民共和国会计法》和国家统一的会计制度以及有关财经法律、法规和规章制度，无严重违反财经纪律的行为；</span></font></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"> <p><font color="#000000"><span style="letter-spacing: 1pt; color: black; font-size: 11pt">（</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">3</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">）履行岗位职责，热爱本职工作；</span></font></p> <p><font color="#000000"><span style="letter-spacing: 1pt; color: black; font-size: 11pt">（</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">4</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">）具备会计从业资格，持有会计从业资格证书。</span></font></p> </div> <div style="text-align: left; line-height: 24pt; text-indent: 32.25pt" align="left"><font color="#000000"><span style="letter-spacing: 1pt; color: black; font-size: 11pt">2</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">、报名参加会计专业技术初级资格考试的人员，除具备第</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">1</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">条所列的基本条件外，还必须具备教育部门认可的高中毕业以上学历。</span></font></div> <div style="text-align: left; line-height: 24pt; text-indent: 32.25pt" align="left"><font color="#000000"><span style="letter-spacing: 1pt; color: black; font-size: 11pt">3</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">、报名参加会计专业技术中级资格考试的人员，除具备第</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">1</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">条所列的基本条件外，还必须具备下列条件之一：</span></font></div> <div style="text-align: left; line-height: 24pt; text-indent: 32.25pt" align="left"><font color="#000000"><span style="letter-spacing: 1pt; color: black; font-size: 11pt">（</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">1</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">）取得大学专科学历，从事会计工作满五年；</span></font></div> <div style="text-align: left; line-height: 24pt; text-indent: 32.25pt" align="left"><font color="#000000"><span style="letter-spacing: 1pt; color: black; font-size: 11pt">（</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">2</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">）取得大学本科学历，从事会计工作满四年；</span></font></div> <div style="text-align: left; line-height: 24pt; text-indent: 32.25pt" align="left"><font color="#000000"><span style="letter-spacing: 1pt; color: black; font-size: 11pt">（</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">3</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">）取得双学士学位或研究生班毕业，从事会计工作满二年；</span></font></div> <div style="text-align: left; line-height: 24pt; text-indent: 32.25pt" align="left"><font color="#000000"><span style="letter-spacing: 1pt; color: black; font-size: 11pt">（</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">4</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">）取得硕士学位，从事会计工作满一年；</span></font></div> <div style="text-align: left; line-height: 24pt; text-indent: 32.25pt" align="left"><font color="#000000"><span style="letter-spacing: 1pt; color: black; font-size: 11pt">（</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">5</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">）取得博士学位。</span></font></div> <div style="text-align: left; line-height: 24pt; text-indent: 32.25pt" align="left"><font color="#000000"><span style="letter-spacing: 1pt; color: black; font-size: 11pt">4</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">、通过全国统一考试，取得经济、统计、审计专业技术初、中级资格，并具备第</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">1</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">条所列基本条件的人员，可报名参加相应级别的会计专业技术资格考试。</span></font></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"><font color="#000000"><span style="letter-spacing: 1pt; color: black; font-size: 11pt">对符合《考试暂行规定》中相应级别报名条件的香港、澳门、台湾居民，可按照《关于做好香港、澳门居民参加内地统一举行的专业技术人员资格考试有关问题的通知》（国人部发〔</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">2005</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">〕</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">9</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">号）、《关于向台湾居民开放部分专业技术人员资格考试有关问题的通知》（国人部发〔</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">2007</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">〕</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">78</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">号）和《关于调整会计专业技术资格考试科目及有关问题的通知》（财办会〔</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">2004</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">〕</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">25</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">号）有关要求，报名参加考试。</span></font></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"><font color="#000000"><span style="letter-spacing: 1pt; color: black; font-size: 11pt">5</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">、根据《考试暂行规定》要求，从事会计工作年限计算截止日期为</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">2014</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">年</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">12</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">月</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">31</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">日</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">。根据《关于会计专业技术资格考试报名条件中学历与会计工作年限问题的通知》（财会〔</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">2000</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">〕</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">16</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">号）要求，有关会计工作年限是指报考人员取得规定学历之前和之后从事会计工作时间的总和。</span></font></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"><span style="letter-spacing: 1pt; color: black; font-size: 11pt"><font color="#000000">山东省对年限计算明确如下：</font></span></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"><font color="#000000"><span style="letter-spacing: 1pt; color: black; font-size: 11pt">（</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">1</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">）持第一学历报考的人员，取得学历证书和会计从业资格证书的年限必须同时满足相应年限要求。</span></font></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"><font color="#000000"><span style="letter-spacing: 1pt; color: black; font-size: 11pt">（</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">2</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">）持工作后取得学历报考的人员，会计工作时间为报考人员取得学历之前和之后从事的有效会计工作时间总和。学历证书为非全日制的，学习期间年限界定为有效会计工作时间，合并计入会计工作时间；学历证书为全日制的，学习期间虽持有会计从业资格证书，但其年限不界定为有效会计工作时间，不计入会计工作时间。</span></font></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"><span style="letter-spacing: 1pt; color: black; font-size: 11pt"><font color="#000000">取得会计从业资格证书的年限也须满足上述有效会计工作时间的合计。</font></span></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"><font color="#000000"><span style="letter-spacing: 1pt; color: black; font-size: 11pt">6</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">、报考初级、中级资格不要求会计从业资格证书注册工作单位。</span></font></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"><span style="letter-spacing: 1pt; color: black; font-size: 11pt"><font color="#000000">（二）高级资格报名条件</font></span></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"><font color="#000000"><span style="letter-spacing: 1pt; color: black; font-size: 11pt">按照省人力资源社会保障厅、省财政厅《山东省高级会计师资格评价试行办法》（鲁人社〔</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">2009</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">〕</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">12</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">号）规定，高级资格考试</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">具体报名条件如下：</span></font></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"><font color="#000000"><span style="letter-spacing: 1pt; color: black; font-size: 11pt">1</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">、基本条件：</span></font></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"><font color="#000000"><span style="letter-spacing: 1pt; color: black; font-size: 11pt">（</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">1</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">）拥护中国共产党领导，热爱祖国，坚持四项基本原则，努力学习邓小平理论和</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">&ldquo;</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">三个代表</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">&rdquo;</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">重要思想、落实科学发展观，认真贯彻执行各项方针政策，模范遵守《中华人民共和国会计法》及有关法律法规，恪守职业道德，廉洁奉公，爱岗敬业，有效履行岗位职责；</span></font></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"><font color="#000000"><span style="letter-spacing: 1pt; color: black; font-size: 11pt">（</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">2</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">）持有会计从业资格证书，并按规定参加继续教育；</span></font></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"><font color="#000000"><span style="letter-spacing: 1pt; color: black; font-size: 11pt">（</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">3</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">）持有全国专业技术人员职称外语等级考试成绩通知书；</span></font></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"><font color="#000000"><span style="letter-spacing: 1pt; color: black; font-size: 11pt">（</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">4</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">）持有全国专业技术人员计算机应用能力考试合格证书。</span></font></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"><font color="#000000"><span style="letter-spacing: 1pt; color: black; font-size: 11pt">2</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">、学历（学位）及资历条件：</span></font></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"><span style="letter-spacing: 1pt; color: black; font-size: 11pt"><font color="#000000">取得会计师或相关系列（指审计、经济、统计，下同）中级专业技术资格，并符合下列条件之一者，可申报高级会计师资格：</font></span></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"><font color="#000000"><span style="letter-spacing: 1pt; color: black; font-size: 11pt">（</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">1</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">）获得博士研究生学历（博士学位），取得会计师或相关中级专业技术资格后，从事财务会计工作</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">2</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">年以上；</span></font></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"><font color="#000000"><span style="letter-spacing: 1pt; color: black; font-size: 11pt">（</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">2</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">）获得硕士研究生学历（硕士学位），取得会计师或相关中级专业技术资格后，从事财务会计工作</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">4</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">年以上；</span></font></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"><font color="#000000"><span style="letter-spacing: 1pt; color: black; font-size: 11pt">（</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">3</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">）大学本科毕业，取得会计师或相关中级专业技术资格后，从事财务会计工作</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">5</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">年以上；</span></font></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"><font color="#000000"><span style="letter-spacing: 1pt; color: black; font-size: 11pt">（</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">4</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">）取得会计师或相关中级专业技术资格以后又获得硕士学位或大学本科的，所学专业是财务会计或相近专业，在取得学历（学位）后要从事财务会计工作</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">3</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">年以上，并同时符合上述第（</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">2</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">）或（</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">3</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">）项中规定的相应资历要求。</span></font></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"><font color="#000000"><span style="letter-spacing: 1pt; color: black; font-size: 11pt">报名条件中的学历及工作年限，计算截止日期为</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">2014</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">年</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">12</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">月</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">31</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">日</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">。</span></font></div> <div style="text-align: left; line-height: 24pt; text-indent: 26.1pt" align="left"><strong><span style="letter-spacing: 1pt; color: black; font-size: 11pt"><font color="#000000">四、报名方式</font></span></strong></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"><font color="#000000"><span style="letter-spacing: 1pt; color: black; font-size: 11pt">2014</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">年度我省会计专业技术资格考试报名工作采取网上报名、现场审核、网上交费的方式。报考人员登陆山东会计信息网（</span><span style="letter-spacing: 1pt; color: red; font-size: 11pt"><a target="_blank" href="http://www.sdkjxxw.cn/"><span style="color: purple; text-decoration: none; text-underline: none">www.sdkjxxw.cn</span></a></span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">）注册个人信息，按要求填报相关信息。网上填报信息完毕后务必在规定时限内到指定地点进行现场审核确认，在规定时限内进行网上交费，交费成功后，整个报名过程方为完成。</span></font></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"><span style="letter-spacing: 1pt; color: black; font-size: 11pt"><font color="#000000">（一）网上填报信息</font></span></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"><font color="#000000"><span style="letter-spacing: 1pt; color: black; font-size: 11pt">报考人员于</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">4</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">月</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">7</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">日零点</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">至</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">4</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">月</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">24</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">日</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">23:59</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">登录山东会计信息网进行网上报名。报考人员应按照网上报名流程如实填写个人报考信息，上传本人近期彩色免冠照片。同时，在报名系统中下载打印《全国会计资格考试网上报名考生信息表》一式两份（一份个人保留，一份交现场审核点），报考人员本人须在</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">&ldquo;</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">承诺书</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">&rdquo;</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">栏签字确认；报考中级、高级资格的报考人员，还须工作单位签署意见并加盖公章。</span></font></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"><span style="letter-spacing: 1pt; color: black; font-size: 11pt"><font color="#000000">（二）现场审核确认</font></span></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"><font color="#000000"><span style="letter-spacing: 1pt; color: black; font-size: 11pt">报考人员于</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">4</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">月</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">9</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">日</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">至</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">4</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">月</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">25</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">日</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">到各现场审核点确认信息，审核通过后，审核点打印回执表两份（一份交报考人员、一份存档），并提醒报考人员及时交费。</span></font></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"><font color="#000000"><span style="letter-spacing: 1pt; color: black; font-size: 11pt">现场审核时，报考人员应提供《全国会计资格考试网上报名考生信息表》、有效居民身份证明、学历或学位证书、会计从业资格证书、相关专业技术资格证书等原件。</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">港、澳、台居民报名时，还须提供</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">工作单位出具的会计工作年限证明。</span></font></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"><font color="#000000"><span style="letter-spacing: 1pt; color: black; font-size: 11pt">报考高级会计师的须提供</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">会计师（审计师、经济师、统计师）证书原件、有效期内的职称外语考试合格证书或有效外语考试成绩通知书原件、全国专业技术人员计算机应用能力考试应考科目（模块）合格证书原件</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">。符合职称外语免试条件和</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">符合放宽外语成绩要求的，符合暂不参加全国计算机应用能力考试或免考部分科目（模块）的人员应严格按照相关规定办理审核手续，并提交相关材料。</span></font></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"><span style="letter-spacing: 1pt; color: black; font-size: 11pt"><font color="#000000">符合条件的报考人员，按照会计从业资格证书属地原则现场审核确认，报考人员可在本市范围内任选审核点确认，不得跨市审核确认。报考初中级资格考试的省直属管理会计人员到单位所在地审核点确认，不再设立初中级省直审核点；报考高级资格考试的省直属管理会计人员仍需统一到省直审核点确认。现场确认工作可由他人代办。</font></span></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"><font color="#000000"><span style="letter-spacing: 1pt; color: black; font-size: 11pt">1989</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">年</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">9</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">月</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">1</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">日</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">以后出生报考中级会计专业技术资格考试的人员，必须到各考区指定的地点进行现场报名，具体地址可在报名系统中查询。</span></font></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"><span style="letter-spacing: 1pt; color: black; font-size: 11pt"><font color="#000000">（三）网上缴费</font></span></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"><font color="#000000"><span style="letter-spacing: 1pt; color: black; font-size: 11pt">现场审核通过后报考人员应于</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">4</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">月</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">27</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">日</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">23</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">：</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">59</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">前登录山东会计信息网网上报名系统，通过网上银行自行缴纳费用。未在规定时限内缴纳费用的，报名系统自动确认为放弃考试资格。</span></font></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"><span style="letter-spacing: 1pt; color: black; font-size: 11pt"><font color="#000000">（四）打印准考证</font></span></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"><font color="#000000"><span style="letter-spacing: 1pt; color: black; font-size: 11pt">8</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">月</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">31</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">日</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">前公布我省初级资格考试准考证网上打印起止日期，</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">9</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">月</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">30</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">日</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">前公布我省中级、高级资格考试准考证网上打印起止日期，报考人员可登录山东会计信息网查询、打印准考证。</span></font></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"><span style="letter-spacing: 1pt; color: black; font-size: 11pt"><font color="#000000">（五）其他要求</font></span></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"><font color="#000000"><span style="letter-spacing: 1pt; color: black; font-size: 11pt">2013</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">年度在我省报考中级资格且部分科目考试合格的报考人员不必进行现场审核，可直接进行网上交费。</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">2013</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">年度在外省报考中级资格且部分科目考试合格的报考人员，今年在我省报考中级资格的，须进行现场审核。</span></font></div> <div style="text-align: left; line-height: 24pt; text-indent: 32.25pt" align="left"><font color="#000000"><span style="letter-spacing: 1pt; color: black; font-size: 11pt">由于中级资格考试成绩实行连续两年滚动管理，在</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">2014</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">年度报名时请务必正确填写个人姓名和身份证号，以获取本人</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">2013</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">年度考试的</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">&ldquo;</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">档案号</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">&rdquo;</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">。因填写错误导致</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">2014</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">年的考试合格成绩与</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">2013</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">年的考试合格成绩无法合成的，后果自负。</span></font></div> <div style="text-align: left; line-height: 24pt; text-indent: 26.1pt" align="left"><strong><span style="letter-spacing: 1pt; color: black; font-size: 11pt"><font color="#000000">五、收费标准</font></span></strong></div> <div style="text-align: left; line-height: 24pt; text-indent: 32.3pt" align="left"><font color="#000000"><span style="letter-spacing: 1pt; color: black; font-size: 11pt">按照</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">省物价局鲁价费函〔</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">2013</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">〕</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">28</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">号</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">文件规定，初、中级资格考务费每人每科</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">56</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">元。</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">按照省物价局鲁价费发〔</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">2001</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">〕</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">217</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">号文件规定，高级资格考务费每人</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">100</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">元。</span></font></div> <div style="text-align: left; line-height: 24pt; text-indent: 26.1pt" align="left"><strong><span style="letter-spacing: 1pt; color: black; font-size: 11pt"><font color="#000000">六、考试大纲</font></span></strong></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"><font color="#000000"><span style="letter-spacing: 1pt; color: black; font-size: 11pt">考试使用全国会计专业技术资格考试领导小组办公室印发的</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">2014</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">年度全国会计专业技术资格考试大纲。</span></font></div> <div style="text-align: left; line-height: 24pt; text-indent: 32.25pt" align="left"><strong><span style="letter-spacing: 1pt; color: black; font-size: 11pt"><font color="#000000">七、考场编排</font></span></strong></div> <div style="text-align: left; line-height: 24pt; text-indent: 32.25pt" align="left"><font color="#000000"><span style="letter-spacing: 1pt; color: black; font-size: 11pt">各考区务必于</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">2014</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">年</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">9</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">月</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">13</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">日前</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">将《</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">2014</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">年度会计专业技术资格考试考场设置及试卷预订表》（见附件）及考点、考场设置情况报省财政厅，全省统一编排考场。</span></font></div> <div style="text-align: left; line-height: 24pt; text-indent: 26.1pt" align="left"><strong><span style="letter-spacing: 1pt; color: black; font-size: 11pt"><font color="#000000">八、工作要求</font></span></strong></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"><span style="letter-spacing: 1pt; color: black; font-size: 11pt"><font color="#000000">各级财政部门要按照有关规定和要求，严格把关，认真负责地做好报名资格的审查工作。要充分利用网络、广播、报纸等宣传媒介，做好考试报名宣传，将现场审核点的设立情况、报名时间和有关考试政策等，及时告知广大考生，避免漏报、错报情况发生。</font></span></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"><font color="#000000"><span style="letter-spacing: 1pt; color: black; font-size: 11pt">对于</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">1989</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">年</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">9</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">月</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">1</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">日</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">以后出生报考中级会计专业技术资格考试的人员，各考区须单独审查、严格把关，并留存报考人员相关证明材料复印件备查。对弄虚作假骗取考试资格的报考人员，按照《专业技术人员资格考试违纪违规行为处理规定》严肃处理。</span></font></div> <div style="text-align: center; line-height: 24pt" align="center"><font color="#000000">&nbsp;</font></div> <div style="text-align: left; line-height: 24pt; text-indent: 26pt" align="left"><font color="#000000">&nbsp;</font></div> <div style="text-align: left; line-height: 24pt; text-indent: 266pt" align="left"><font color="#000000"><span style="letter-spacing: 1pt; color: black; font-size: 11pt">山东省财政厅</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">&nbsp;&nbsp;&nbsp;&nbsp;&nbsp; </span></font></div> <div style="text-align: left; line-height: 24pt; text-indent: 220.5pt" align="left"><span style="letter-spacing: 1pt; color: black; font-size: 11pt"><font color="#000000">山东省人力资源和社会保障厅</font></span></div> <div style="text-align: left; line-height: 24pt; text-indent: 260pt" align="left"><font color="#000000"><span style="letter-spacing: 1pt; color: black; font-size: 11pt">2014</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">年</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">3</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">月</span><span style="letter-spacing: 1pt; color: black; font-size: 11pt">21</span><span style="letter-spacing: 1pt; color: black; font-size: 16pt"><span style="font-family: 仿宋_GB2312; letter-spacing: 1pt; color: black; font-size: 11pt; mso-hansi-font-family: ??; mso-bidi-font-family: 宋体; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA">日</span></span></font></div>