《会计》科目是全国注册会计师资格考试五个科目中内容最多，知识更新最快，试题量最大，也最为综合的一个科目。因此，历年考试合格率中，《会计》科目都是最低的。考生要在２００２年的考前冲刺中，提高复习的有效性、针对性，在考场上应对自如，并能取得较为满意的成绩，需 “Accounting” is the national certified public accountants qualification examination five subjects in the most content, knowledge update fastest, the largest amount of questions, but also the most comprehensive a subject. Therefore, the passing rate of exams in the past years, “accounting” subjects are the lowest. Candidates to sprint in the exam in 2002, improve the effectiveness of the review, pertinence, ease in the examination room, and can obtain more satisfactory results, the need