Chapter 132
Words:1642Update:22/07/01 05:37:49
The exam would be held in a high school in the capital. High school students were on holiday on the weekend, so the principal made good use of the school venue.
There were only four rows of desks and chairs in the small classroom. Two invigilators were standing at the front and one at the back. They were stricter than Qin Guan had imagined.
The rules of the exam had been written on the blackboard with chalk. Cheating, no matter how serious it was, would result in disqualification on the spot. Not only would the registration fee be wasted, but the examinee would also be blacklisted by the examination authorities under the Ministry of Finance.
Qin Guan turned the black pen in his hand and skimmed through the test paper.
Excessive cash for which the enterprise cannot find out the reason shall be recorded in ()
A Pending Property Profit and Loss B. Non-operating Income C. Other Accounts Payable D. Other Receivables
The questions were simple. 80% of them were from the previous year's question bank. The remaining 20% were extended questions. Qin Guan could proudly say that they were as easy as drinking water for someone with a photographic memory.
The practical questions were very simple. When it came to financial laws and regulations, Qin Guan had entered his domain.
All the examinees and invigilators were stunned as they watched Qin Guan finish the multiple-choice fill-in-the-blank questions in 15 minutes. Their worldview was about to collapse.
Was this year's accounting exam really that easy? The examinees next to him told him that there were still many difficulties. When Qin Guan wrote down the explanation of terms and short answers, the examinees around him ignored him.
He must be from a family of accountants. It took Qin Guan only 45 minutes to finish the two-hour-long test paper, but the invigilator began to pay close attention to him.
Why? The invigilator pretended to be on patrol and walked over to Qin Guan's test paper as if nothing had happened. He had filled in all the answers. What an excellent student!
The invigilator, who was not an accountant, nodded and returned to the front desk. The examinees around Qin Guan couldn't help but stare at him.
Nobody knew that the invigilator had nodded casually in order not to show his timidity. They just thought that Qin Guan's test paper was gilded and his answers were guaranteed to be correct.
Therefore, the examinees began to scratch their ears and cheeks, trying to come up with a hundred strategies.
You have Zhang Liang's stratagem, but I have the bridge ladder. The pretty girl in the front row took out a small makeup mirror and used the refraction principle of light to look at the reflected answer. She then wrote quickly.
Qin Guan looked at the flashing dots on his test paper helplessly. They are too unscrupulous! Can't they be more reserved and ask for the permission of the person who wrote the answers first?
None of the people present would care about the feelings of a little boy who was still wet behind the ears. Since the reform and opening up, industry regulations have been standardized and a series of policies have been issued.
The Accounting Practitioner Qualification Certificate allowed a group of old accountants to join the army of certification.
For those experienced workers, a rookie like him was just a test tool.
Fortunately, Qin Guan had protected it well. Otherwise, the uncle next to him would have snatched it away, changed the name and handed it in directly.
When the reminder bell rang in the examination hall, the examinees who wanted to hand in their papers early could leave the examination hall.
Trembling with fear, Qin Guan handed in his paper under the ferocious gazes of the examinees around him and left the examination hall.
Qin Guan had to drink two mouthfuls of water to calm himself down. It's too cruel! The adult society is terrible!
There was another exam in the afternoon. The accounting exam was really a drag on everyone. It seemed that he would have to make do with lunch nearby.
As Qin Guan was thinking, his thoughts were interrupted. The four examinees around him left the examination hall together and blocked him on the sports ground.
Qin Guan looked around, analyzing the strength of his opponents and himself. Realizing the reality, he smiled like a flower and greeted them flatteringly, "Nice to meet you, big brother and big sister."
The four examinees felt a little dizzy when they saw his smile. This guy is too cunning. He's trying to seduce her. His face is not made for an accountant. He has to lie in the dark room and do accounts day and night. What a waste of his face!
"Young man," the oldest among them said first, "Are you still a student?"
"Yes, I'm still studying."
"Not bad. Are you confident about the exam in the afternoon?"
"It's a piece of cake."
The oldest among them patted Qin Guan's shoulder encouragingly. "We're counting on you this afternoon." Qin Guan was stunned.
Qin Guan was dumbfounded. Everything depends on me! Getting caught for cheating would be too serious!
These people seemed to see through his doubts and said nonchalantly, "The few of us were all sent here by the unit to take the advanced study exam. Whether we succeed or not is just a formality, but the results can't be too bad, right?"
"We had already found someone to take the exam for us. According to our original plan, he should have sat in your seat."
"But before the exam even started, he was scared and stood us up because he had diarrhea."
"So we're counting on you to keep our jobs. Don't worry. We're all mathematicians. Cheating is not a low level. The teacher won't be able to catch us."
"Let's find a small restaurant. We'll have a good talk with you."
Just like that, Qin Guan was forced to eat. Who said that accountants were honest and harmless? How did they know each other and collude with each other?
The reason for this was Qin Guan's outstanding performance. The old accountants had only taken a glance at Qin Guan's papers and immediately knew that he was a capable boy. They had long forgotten most of the basic rules. When they were about to doze off, Qin Guan brought them a pillow.
They had given Qin Guan the pager numbers of the four examinees. There was a telephone booth with a yellow round top on the school playground. The SIM cards had been prepared in advance.
The multiple-choice questions, which took up 30% of the marks, and the true-answer questions, which took up 10% of the marks, could all be passed in this simple way. As for the big questions, Qin Guan didn't need to worry about them.
Qin Guan let out a sigh of relief. As long as they didn't cheat in the exam, he would be happy to help them. Qin Guan didn't want to give up the opportunity to communicate with the four senior accountants.
He asked them all the questions in his mind, "I want to continue taking the exam after I get my accountant's qualification certificate. Now I have two options: professional title and certified public accountant. Which one is better? "
PS: Yang Guan 'er's Great Era 1983
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