Volume 134 Accounting Quartet

The venue for the accounting exam was arranged in a high school in the capital. The high school students had their holidays on weekends, and the principals made effective use of the school's venue.

There are only 4 rows of desks and chairs in the small classroom, and there are two invigilators one behind the other. The invigilator for the off-campus accounting exam is stricter than imagined.

The rules of the examination room were written on the blackboard with chalk early on. Regardless of whether the cheating is serious or not, the qualifications will be disqualified on the spot. list.

Qin Guan, who got the test paper, turned the black signature pen in his hand, and scanned it from beginning to end:

The long-term cash payment for which the enterprise cannot find out the reason shall be credited to ( ) after approval

AProfit and loss to be processedBNon-operating incomeCOther payablesDOther receivables….

The questions are simple, 80% of them are in the question database over the years, and the remaining 20% ​​of the extended questions, Qin Guan can proudly say that for the photographic memory, the simple ones are as easy as drinking water.

The practical questions are very simple, and when it comes to financial regulations, you have almost entered Qin Guan's field.

The surrounding candidates and invigilating teachers watched in dumbfounded Qin Guan's 15-minute answer and chose to fill in the blanks. His world view was about to collapse.

By the way, is this year's accounting exam so easy? The examinee next to you is very responsible to tell you that there are still many difficulties. When Qin Guan wrote the term explanation and short answer questions, the surrounding people ignored him.

This is from a family of accountants, right? (Where does he come from an accountant family?) After Qin Guan finished the two-hour test paper in only 45 minutes, the invigilator had already started to focus on him.

Why? Fearing that people around would plagiarize, the invigilator pretended to be patrolling the exam, and walked over to look at Qin Guan's test paper as if nothing had happened. It was filled to the brim. This is really an excellent student.

The non-accounting invigilator nodded pretending to understand, and returned to the front desk. The candidates around Qin Guan couldn't bear it anymore.

No one knew that the invigilator was just nodding his head casually to show his cowardice. Everyone thought that Qin Guan's test paper was plated with gold, and his answer was guaranteed to be correct.

As a result, the candidates began to scratch their heads one by one, and came up with a lot of tricks.

You have Zhang Liangji, and I have the bridge ladder. The big beautiful girl in the front row took out a small makeup mirror, using the principle of light refraction, looked at the answer reflected in a small piece, and wrote quickly.

Qin Guan looked helplessly at the flickering dots on his test paper, it was too unscrupulous, everyone can't be more reserved and ask the owner of the answer for permission first?

The reference personnel present would not pay attention to the feelings of a brat. Since the reform and opening up, industry regulations have been standardized and a series of policies have been issued.

The qualification certificate for accounting practitioners has brought a group of old accountants into the army of research.

For these veterans in the workplace, a rookie like Qin Guan who has not even graduated from school is just a tool that can take the exam.

This is Qin Guanhu's strictness, otherwise the uncle next to him would have snatched Qin Guan's examination paper and handed it in directly after changing his name.

Candidates who want to hand in their test papers in advance can hand in their test papers and leave the test room when the reminder bell rings in the test room.

Qin Guan held the test paper in fear, and handed in the test paper tremblingly under the vicious eyes of the surrounding people, and left the test center.

Qin Guan, who came out of the examination room, drank two big sips of water in a row before suppressing his surprise! It's so cruel, the adult society is so scary!

There is another exam in the afternoon, and the accounting exam is really stressful for everyone. It seems that we can only make do with the surrounding area for lunch.

Just as Qin Guan was thinking, his thoughts were interrupted. The group of four around him just now left the examination room in unison, blocking Qin Guan on the playground.

Qin Guan looked left and right, analyzed the strength of the enemy and us, and recognized the reality in a very hopeless manner, and said hello with a flattering smile like a flower: "Big Brother, Big Sister."

The four examiners in the same examination room in front of me were a little dizzy from Qin Guan's smile. This kid is too cunning, and he even planned to seduce him. Don't say that this face is not suitable for accounting at all. Lying on the stomach, doing accounts every day in the dark, blinding this face for nothing.

"Young man." Among the few people, the eldest brother spoke first, "Does he still look like a student?"

"Yes, still studying."

"The grades are good, are you sure about the exam in the afternoon?"

"Small meaning, small meaning."

The eldest sister among the four of them patted Qin Guan on the shoulder encouragingly, and said, "Then it's all up to you this afternoon."

Qin Guan is confused, everything depends on me, it is too serious to be caught cheating!

These people seem to have seen his doubts, and said indifferently: "The few of us are all sent by the unit to study for the exam. Whether we succeed or fail is a formality, but the results can't be too ugly, can they?"

"We found a substitute for the exam. According to our idea, he should take your seat."

"As a result, the exam has not yet started, so the kid is scared, and he will let us dove because of diarrhea."

"So it's up to you to keep the jobs of the big brothers and sisters. Don't worry, we are all engaged in mathematics research. How can cheating be so low-level? The teacher can't catch it."

"Let's go, find a small restaurant, and the rest of us will have a good talk with you."

Qin Guan was dragged to eat like this, who said that accountants are honest and have no lethality? How did these four know each other and work together?

The reason for this is due to Qin Guan's dazzling performance. The old accountants glanced at Qin Guan's test paper, and immediately knew that this child had a real level. They had long forgotten some basic rules. It was all over the place, and when he fell asleep, Qin Guan brought him a pillow.

The cheating devices given to Qin Guan by several people were the pager numbers of the four people. There was a yellow dome magnetic card phone booth on the school playground, and the phone cards were all prepared in advance.

The multiple-choice questions that account for 30% of the score, and the true-and-true questions with 10 points, can be passed in this simple way. As for the big question, Qin Guan didn't have to worry about it.

Hearing this, Qin Guan breathed a sigh of relief, as long as he didn't cheat in court, he would be more than happy to help. Since there are four seniors with very high qualifications in front of him, Qin Guan is not willing to give up this opportunity to communicate.

He asked the questions in his mind one by one: "After I get the accounting qualification certificate, I still want to take the next exam. Now there are two directions, professional title and certified public accountant. Which one is better?"

ps: Tweet Book: Yang Paner's Great Era: 1983