This paper uses K-Means Cluster analysis to analyze the key indicators in the pass rate of the CPA examination in the 2003 in China,analyzes the indicators in the other eight provinces by means of discrimi- nate method,and finally defines the four categories of zones which is the pass rate of the CPA examination distribution in China.
运用快速聚类方法对我国各个省份2003年度注册会计师考试合格率的主要指标进行聚类分析,然后再对其中8个没有参加聚类分析的省份进行判别分析,最终确定我国注册会计师考试合格率地区分布的4类区域,从而观察到合格率的地区分布情况与各省份的经济情况存在着一定的联系。
The CPA examination covers four major topic areas: auditing, accounting theory, business law and accounting practice.
美国的注册会计师考试覆盖四个方面:审计,会计理论,公司法和会计实务。
I have just passed the CPA exams and will receive a Bachelor of Science degree in accountancy from Beijing University of Finance and Economics this July.
我刚好通过了注册会计师考试,并将在今年7月份取得北京财经大学的会计学学士学位。
uniform CPA examination
注册会计师统一考试
A certified public accountant or CPA, as the term is usually abbreviated, must pass a series of examinations, after which he or she receives a certificate.
注册会计师(,注册会计师的缩写)必须通过一系列考试方可取得证书。
register of professional accountants
专业会计师注册记录册
Measurement Standards of CPA Independency;
试论注册会计师审计独立性衡量标准
In the United States, the certification examinations are prepared and administrated by the American institute of Certified Public Accountants (AICPA).
在美国,这种考试由美国注册会计师协会负责和实施。
Ponder over enhancing the development of registered accountant s credit;
关于加强注册会计师诚信建设的思考
Thought on the Transition of Regulation Mode in CPA Industry;
注册会计师行业监管模式变迁的思考
Thinking On Governmental Supervision of CPA Industry;
注册会计师行业政府监管问题的思考
Thinking of Revision of “Law on Certified Public Accountants”;
关于修订《注册会计师法》的几点思考
On the Mechanisms of Constructing the CPA s Trust in China;
关于建立注册会计师诚信机制的思考
Another Study of the Civil Legal Liabilities of Certified Public Accountants;
对注册会计师民事法律责任的再思考
The New Realm of the Business Expand in CPA;
试论注册会计师的民事诉讼支持业务
Try the theory registers the accountant s evadable problem of the law risk;
试论注册会计师法律风险的规避问题
China Certified Public Accountant Association (CCPAA)
中国注册会计师协会
American Institute of CPAs
美国注册会计师协会
Netherlands Institute of Registered Accountants
荷兰注册会计师协会
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