在2003年至2004年期间,有一些新出台或新修改的经济法律法规,作为会计人员在工作中要注意以新法规为依据。同时相关法规的修改也会映射到 CPA 考试,在考试内容中反映出来。新内容往往是考试的重点,从2003年考试题中可以发现,新增部分占试题总分近40%,其中四道综合题中有三道涉及到当年教材调整内容 During the period from 2003 to 2004, there are some newly introduced or newly revised economic laws and regulations, as accountants should pay attention to the new laws and regulations in their work. At the same time the relevant laws and regulations will be mapped to the CPA exam changes, reflected in the exam content. New content is often the focus of the exam, exam questions can be found in 2003, the new part of the total test scores accounted for nearly 40%, of which three of the four comprehensive questions related to the year teaching material adjustment content