The venue for the accounting exam was arranged at a university in the capital, and the high school students had a holiday on the weekends, and the principals made effective use of the school grounds.

There are only 4 rows of tables and chairs in the small classroom, one in front and one in the back, and the invigilation of the off-campus accounting exam is even stricter than expected.

The rules of the examination room were written on the blackboard with chalk early, and whether the cheating was serious or not, it was disqualified on the spot, not to mention the registration fee, and it would be on the blacklist of the examination authorities under the Ministry of Finance.

Qin Guan, who got the test paper, turned the black signature pen in his hand and browsed it from beginning to end:

If the enterprise cannot find out the reason, it will be credited to () after approval.

A Profit or loss on property to be disposed of B Non-operating income C Other payables D Other receivables....

The questions are simple, 80% of them are in the question type bank 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 for memorization.

The practical questions are very simple, and when you answer the financial regulations, you will simply enter the field of Qin Guan.

The surrounding candidates and the invigilator teacher were stunned to see Qin Guan finish answering the answer and filling in the blanks in 15 minutes, and his worldview was about to collapse.

Is this year's accounting exam so simple? The candidate next to you is very responsible to tell you that there are still many difficulties. When Qin Guan wrote the noun explanation and short-answer questions, the surrounding people ignored him.

This is from an accounting family, (where did you say the accounting family) After Qin Guan only spent 45 minutes finishing the two-hour test paper, the invigilator had already begun to focus on him.

Why? Afraid of plagiarism by the people around him, the invigilator pretended to be on patrol, and walked over to look at Qin Guan's test paper as if nothing happened, it was full of filling, this is really an excellent student.

The invigilator who was not an accounting major nodded without knowing how to pretend to understand, and returned to the front desk, and the candidates around Qin Guan couldn't help it.

No one knew that the invigilator was just trying not to show his timidity, he just nodded casually, everyone just felt that Qin Guan's test paper was gilded, and his answer was correct.

So the candidates began to scratch their ears and cheeks one by one, and they were full of strategies.

You have a good plan, I have a bridge and ladder, the big girl in the front row took out a small makeup mirror, used the principle of light refraction, looked at a small piece of the reflected answer, and wrote hard.

Qin Guan looked helplessly at the flashing light spots on his test paper, it was too unscrupulous, couldn't you be reserved and ask for the consent of the owner of the answer first?

The reference personnel present will not pay attention to the feelings of a milky little hairy head. Since the reform and opening up, industry regulations have been standardized and a series of policies have been introduced.

The qualification certificate of accounting practitioners has allowed a group of old accountants to join the army of research.

For these old fritters in the workplace, a rookie like Qin Guan who hasn't even come out of the school gate is just a tool that can take exams.

This is also Qin Guan's strict protection, otherwise the uncle on the side can snatch Qin Guan's exam paper and change his name and hand it in directly.

Wait until the reminder bell rings in the examination room, and candidates who want to hand in their papers in advance can hand in their test papers and leave the examination room.

Qin Guan took the test paper in fear, and in the vicious eyes of the surrounding people, he handed in the test paper tremblingly and left the test center.

Qin Guan, who came out of the examination room, drank two large sips of water in a row before he was shocked! It's so cruel, and the adult society is so scary!

There is another exam in the afternoon, and this accounting exam is really stretching everyone, and it seems that lunch can only be made up in the surrounding area.

Qin Guan was thinking about it, his thoughts were interrupted, and the four people around him just now left the examination room in unison, blocking Qin Guan on the playground.

Qin Guan looked left and right, analyzed the strength of both the enemy and us, recognized the reality very unproductively, and greeted him with a smile as flattering as a flower: "Big brother, big sister is good." ”

The four examinees in the same examination room in front of them were a little dizzy by Qin Guan's smile, this kid is too cunning, and he plans to be seduced, don't say that this face is not the material for accounting at all, lying on his stomach in the small black room, doing accounts in the dark every day, and he is blind to this face.

"Young man." The eldest brother of several people spoke first, "Does it look like he's still a student?"

"Yes, I'm still studying."

"The results are good, are you sure about the afternoon exam?"

"Small meaning, small meaning."

The eldest sister among the four patted Qin Guan's shoulder encouragingly and said, "Then it's all up to you in the afternoon." ”

Qin Guanmeng, it's all up to me, it's too serious to be caught cheating anymore!

These people seemed to see his doubts, and said indifferently: "A few of us are sent by the unit to study for the exam, and whether we succeed or fail will go through the motions, but the results can't be too ugly, right?" ”

"Originally, we found a substitute for the exam, and he should have sat in your place according to our thoughts."

"The result is that before the exam started, the kid was cowardly, and he let us pigeons with diarrhea."

"So it's up to you whether the big brothers and sisters can keep their jobs, you can rest assured that we are all people engaged in mathematical scientific research, where can cheating be so low-level, the teacher can't grasp the handle."

"Let's go, find a small restaurant, and we'll give you a good talk."

Qin Guan was carried to dinner like this, who said that accountants are honest and don't have any lethal power? How did these four know each other and be embarrassed?

The reason for this is still Lai Qinguan's overly dazzling performance, these old accountants glanced at Qin Guan's test papers, and immediately knew that this kid had a real level, they had already forgotten some basic rules, and Qin Guan sent a pillow when they were sleepy.

The cheats given to Qin Guan by a few people are the pager numbers of 4 people, and there is a yellow-domed magnetic card phone booth in the school's playground, and the phone cards are all prepared in advance.

Multiple choice questions that account for 30% of the score, as well as 10 points of true or false, can be passed in this simple way. As for the big topic, it is not the content that Qin Guan has to worry about.

Hearing this, Qin Guan breathed a sigh of relief, as long as he didn't cheat in court, he was still quite happy to help with this. Since there are 4 seniors with very old qualifications in front of him, Qin Guan is not willing to give up this opportunity to communicate.

He asked the questions in his heart one by one: "I still want to take the next exam after I get the accounting qualification certificate, so now there are two directions, professional title and certified public accountant." Which option is better? ”

ps: Push book: Yang Juan'er's big era of 1983