财政部下发的全国会计从业资格考试大纲(修订)通知，已于2014年10月1日起施行。部分省、市为确保新旧考试大纲的稳妥衔接，定于2015年开始以新考试大纲作为考试范围。
The ministry of finance issued by the national accounting qualification exam outline (amendment) notice, has come into force as of October 1, 2014.Part of the province, city in order to ensure the safe cohesion of new and old exam outline, scheduled to start in 2015 with the new exam outline as the test range.
会计从业资格考试没有指定的教材，以新考试大纲作为考试范围，并统一使用财政部根据新考试大纲组织建设的无纸化考试题库，和以往相比难度增加了很多。济南代理记账公司特整理新、旧会计从业考试大纲变化对比，希望对考生有所帮助。
Accounting qualification examination does not specify materials to the new exam outline as the test range, and unifies using the Treasury under the new exam outline the organization construction of the paperless examination question bank, than ever before the difficulty has increased a lot.Jinan bookkeeping agency company, to sort out the new and old accountant from exam outline contrast changes, hope to be helpful to the students.
1、财经法规与会计职业道德
1, the financial regulations and accounting professional ethics
《财经法规与会计职业道德》新大纲整体比旧大纲相关内容列明的更加详细，知识点框架下都增加了相应的具体内容。
"Financial regulations and accounting professional ethics" new outline outline of overall than the old related content listed in more detail, under the framework of knowledge have increased the corresponding specific content.
第一章主要是对“会计法律制度的构成”进行了调整修改：“会计工作的自律管理”增加了中国总会计师协会。
The first chapter is mainly on the "accounting law system" modify: "self-discipline management accounting work" increased the Chinese association of chief accountant.
第二章主要是对票据概述的相关知识点进行了补充，增加银行汇票和银行本票相关内容;结构上的有很大的调整，将银行卡和其他结算方式单独列为两节讲解，内容上也有所扩充。
The second chapter is mainly on the paper an overview of related knowledge supplement, bank draft and bank notes associated with an increased content;Structure there is a big adjustment, the bank CARDS and other settlement way two separate, content also expanded.
第三章整体增加了“营改增”的相关内容，对知识点内容都进行了完善和补充。
To increase the entire increase in the third chapter of the "camp" related content, to improve the knowledge content and supplement.
第四章变化不是很大，主要是新增了“各级人民常务委员会的职权”的相关内容。加会计网微信让你学会计有方法！
The fourth chapter is not very big change, mainly added "the functions and powers of the standing committee of the people at all levels".Add network WeChat let you learn accounting method!
第五章新增了“职业道德和会计职业道德的特征与作用”的相关内容;对于“会计职业道德规范主要内容”的基本要求都进行了调整修改，调整“会计职业道德建设”为两节内容，并进行了细化补充。
The fifth chapter added "characteristics and roles of the professional ethics and accounting professional ethics" of the related content;For "the accounting professional ethics main content" the basic requirements are adjusted to modify, adjust the accounting professional ethics construction for the two content, and has carried on the elaboration.
2、会计基础
2, accounting basis,
《会计基础》新大纲整体比旧大纲相关内容列明的更加详细，知识点框架下都增加了相应的具体内容。
New outline outline of overall than the old foundation of accounting related contents listed in more detail, under the framework of knowledge have increased the corresponding specific content.
主要的变化就是章节顺序进行了调整，新大纲第五章的内容对应原第十章的内容，在内容上基本上全部重新编写，结构和具体内容都进行了补充调整，其余章节也依次进行了调整。 新大纲第一章新增了“会计信息质量要求”和“会计准则体系”相关内容。删除了原第九章“会计档案”的相关内容。
The main change is the chapter order new outline the content of chapter 5 corresponding to the original content of the chapter ten, basically all the rewriting in the content, structure and specific content of the compensatory adjustment, the rest of the chapter is adjusted in turn.New outline first chapter added "the accounting information quality requirements" and "accounting system" related content.Delete the original chapter 9 "accounting files" related content.
3、会计电算化
3, the accounting computerization
《会计电算化》新大纲整体章节都有变化。
"The accounting computerization" new outline whole chapters have change.
第一章基本全部更新。
The first chapter basic all updates.
第二章主要是整合和删减，并在具体细节上进行了调整修改。
The second chapter is mainly to integrate and cut, and adjusted to modify on the details.
第三章全部删除。
The third chapter.
原第四章调整为第三章，主要在会计软件的各个模块的应用上进行了细化讲解，更加整体，新增报表管理模块。新增第四章电子表格软件在会计中的应用的相关内容。
The fourth chapter is adjusted for the third chapter, mainly on the application of various modules of accounting software has carried on the detailed explanation, more overall, the new report management module.New chapter 4 spreadsheet software in the application of accounting related content.
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