Chapter 134: Accounting Quad

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The venue for the accounting exam is arranged in a college in the capital. The high school students on the weekend are on holiday, and the principals make effective use of the school’s venue.
There are only four rows of tables and chairs in the small classroom, two proctors in tandem, and the proctors of the off-campus accounting exams are stricter than expected.
The rules of the examination room were written on the blackboard early with chalk. No matter whether the circumstances were serious or not, cheating was disqualified on the spot, the registration fee was not paid, and it was also black for the various examination authorities under the Ministry of Finance. List.
Qin Guan, who got the test paper, turned the black marker in his hand and scanned it from beginning to end:
Long cash payments for which the enterprise cannot find out the reason are credited after approval ()
A Pending property gains and losses B Non-operating income C Other payables D Other receivables...
The questions are simple, 80% of them are in the question database of the past years, and the remaining 20% ​​of the extended questions, Qin Guan can proudly say that it is as easy as drinking water.
The practical question is very simple, and when it comes to the financial regulations, it has almost entered the field of Qin Guan.
The surrounding candidates and the teacher who supervised the exam, stared dumbfounded at Qin Guan's answer to fill in the blanks in 15 minutes, and his own worldview collapsed.
Say this year's accounting exam is so simple? The candidates next to you are very responsible to tell you that there are still many difficulties. When Qin Guan wrote to explain the nouns and answer the questions briefly, everyone around him ignored him.
This is from the family of accountants. (In other words, where does the family of accountants come from?) After Qin Guan only spent 45 minutes to complete the two-hour test paper, the invigilator teacher has begun to focus on him.
why? Afraid of people copying around, the invigilator teacher pretended to be a patrol and walked over casually to look at Qin Guan's test papers. The above was filled with dangdang. This is really an excellent student.
The non-accounting invigilator teacher nodded without understanding and returned to the front desk. Candidates around Qin Guan couldn't help it.
No one knows that the invigilator is just to show no cowardice, but just nods his head casually. Everyone only thinks that Qin Guan's paper is plated with gold, and his answer is surely correct.
So the candidates started scratching their ears and scratching their cheeks one by one, and they made a lot of plans.
You have Zhang Liangji, I have crossed the bridge ladder, the big beautiful girl in the front row took out a small makeup mirror, used the principle of light refraction, looked at a small piece of mapped answer, and worked hard to write a book.
Qin Guan looked helplessly at the flashing light spot on his test paper. It was too unscrupulous. Everyone should not hold back the point, and ask the owner of the answer to agree first?
The reference staff at the scene would not care about the feeling of a small, smelly little hairy head. Since the reform and opening up, the industry regulations have been standardized and a series of policies have been introduced.
The qualification certificate of accounting practitioners, so that a large number of old accountants have joined the army of verification.
For these old fritters in the workplace, a little rookie like Qin Guan who hasn't even got out of school is just a tool for exams.
This is the strictness of Qin Guanhu, otherwise the uncle on the side can grab Qin Guan's examination papers and change the name and hand it in directly.
Waiting for the reminder bell to ring in the examination room, candidates who want to submit the paper in advance can submit the test paper and leave the examination room.
Qin Guan held the test paper with fear and fear, and in the vicious eyes around him, tremblingly turned in the test paper and left the test center.
Qin Guan, who was out of the examination room, drank two big salivas before he was depressed! Too cruel, the adult society is terrible!
In the afternoon, there is another exam. This accounting exam really holds everyone. It seems that lunch can only be done around the corner.
Qin Guan was thinking about it, and his thoughts were interrupted. The four people in the front, back, left, and right around him just left the examination room and blocked Qin Guan on the playground.
Qin Guan took a look around and analyzed the strength of both the enemy and us. He realized the reality with no fuss and said hello to the smiling face like a flower: "Big Brother and Big Sister."
The four testmates in the same test room in front of me were a little dizzy by Qin Guan's smile. This kid is too cunning and still intends to seduce. Don't say that this face is not an accounting material at all, in the little black room As soon as he was lying on his back, he kept doing his accounts every day, and he blinded him.
"Boy." The eldest brother of the few said first, "Do you still look like a student..."
"Yes, still studying."
"Good grades, are you sure about the afternoon exam?"
"Small, little."
The eldest sister among the four encouraged patting Qin Guan on the shoulder and said, "Then it's all up to you in the afternoon."
Qin Guanmeng, it’s all up to me, cheating and cheating are too serious!
These portraits saw his doubts, and said very carelessly: "A few of us are sent by the unit to take the advanced examination. The success and failure will pass by, but the results should not be too ugly?"
"We had found a substitute for the original test, and according to our ideas, he should take your place."
"The result hasn't taken the exam yet, the kid has counseled, and diarrhea put us pigeons."
"So the job of the big brothers and sisters is all up to you. You can rest assured that we are all engaged in mathematics research. Where can cheating be so low-level, the teacher can't grasp the handle."
"Go, find a small restaurant, and a few of us will give you a good talk."
Qin Guan was just taken to dinner. Who said that the accountants are honest and have no lethality? How did these four know each other and become embarrassed?
The reason for this is to rely on Qin Guan’s overly eye-catching performance. These old accountants glanced at Qin Guan’s test papers and immediately knew that the child was of a real level. They had forgotten some basic rules for a long time. Qin Guan had brought pillows when he was dozing off.
The cheating device given to Qin Guan by several people is the pager number of 4 people. There is a yellow dome magnetic card phone booth on the school playground. The phone cards are prepared in advance.
Multiple-choice questions, which account for 30% of the points, and 10-point judgment questions, can be passed in this simple way. As for the big question, it is not what Qin Guan has to worry about.
Qin Guan was relieved when he heard this, as long as he wasn't cheating in court, he was still very happy to help this. Since there are four very senior seniors 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: "I got the accountant qualification certificate and I want to continue to the next test, so now there are two directions, job title and certified public accountant. Which option is better?"
ps: Tweet Book: The Great Era of Yang Juer 1983