1992年全国会计专业技术资格考试的结果表明,参加考试的考生丢开教材去“摸”信息,背“模拟试卷”的作法是不可取的。为了帮助参加乙种考试的考生正确领会教材的精神,我们请《会计学》(下)的部分作者就如何学好这本书写了几篇辅导材料,从本期起陆续刊出。读者对此作法和材料本身有何意见,请及时向我们提出来。 The results of the national accounting professional and technical qualification examination in 1992 indicated that it is not advisable for candidates who take the test to dismiss teaching materials to “touch” the information and carry back the “simulated papers”. In order to help candidates who took Category B exam correctly understand the teaching materials, we asked some of the authors of “Accountancy” (below) to write a few tutorials on how to learn this book, starting from this issue. Readers of this approach and the materials themselves have any comments, please promptly put forward to us.