2007年度注册会计师全国统一考试辅导教材出版后,我们收到了广大考生就教材提出的相关问题,并于2007年6月编发了2007年度注册会计师全国统一考试辅导教材问题解答第一期,对考生提出的相关问题进行了分类整理,分科解答。此后,我们又陆续收到部分考生就教材提出的有关新问题,日前,我们对考生提出的各考试科目相关新问题进行了分类整理,现分科解答如下: After the publication of the 2007 Unified National Exam Textbook of Certified Public Accountants, we received relevant questions raised by the majority of candidates on the teaching materials. In June 2007, we compiled the first issue of the 2007 Unified CPA Exam Textbook Questions and Answers to Candidates Related issues have been classified, sub-Division answer. Since then, we have gradually received some of the candidates on the teaching materials on the new issues, a few days ago, we examine the candidates for each subject related issues were classified and sorted, the sub-division answer is as follows: