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linker 2011-4-1 16:35

會計考試及應試科目介紹

會計考試介紹:
<SPAN style="WIDOWS: 2; TEXT-TRANSFORM: none; TEXT-INDENT: 0px; BORDER-COLLAPSE: separate; FONT: medium 'Times New Roman'; WHITE-SPACE: normal; ORPHANS: 2; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-border-horizontal-spacing: 0px; -webkit-border-vertical-spacing: 0px; -webkit-text-decorations-in-effect: none; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px" class=Apple-style-span>會計的工作主要包含會計和歲計兩大類。會計方面，主要是會計法規之擬訂、各機關預算執行與內部審核、政事費用、特種基金(含公營事業與非營業基金)、財
<SPAN style="WIDOWS: 2; TEXT-TRANSFORM: none; TEXT-INDENT: 0px; BORDER-COLLAPSE: separate; FONT: medium 'Times New Roman'; WHITE-SPACE: normal; ORPHANS: 2; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-border-horizontal-spacing: 0px; -webkit-border-vertical-spacing: 0px; -webkit-text-decorations-in-effect: none; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px" class=Apple-style-span>務經費業務與財務會計之審查核計，以及對政事費用、歲入財務之審查核計，尚包括公營事業產品成本、勞務費率與營業盈虧(餘絀)之計算與效益評估，以及會
<SPAN style="WIDOWS: 2; TEXT-TRANSFORM: none; TEXT-INDENT: 0px; BORDER-COLLAPSE: separate; FONT: medium 'Times New Roman'; WHITE-SPACE: normal; ORPHANS: 2; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-border-horizontal-spacing: 0px; -webkit-border-vertical-spacing: 0px; -webkit-text-decorations-in-effect: none; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px" class=Apple-style-span>計簿籍之紀錄管理與保管、會計報表之編報與分析、會計法令解釋及會計行政管理等。預算方面，則包含增進公務、財務與經營效能之研究建議，以及預算審核
<SPAN style="WIDOWS: 2; TEXT-TRANSFORM: none; TEXT-INDENT: 0px; BORDER-COLLAPSE: separate; FONT: medium 'Times New Roman'; WHITE-SPACE: normal; ORPHANS: 2; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-border-horizontal-spacing: 0px; -webkit-border-vertical-spacing: 0px; -webkit-text-decorations-in-effect: none; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px" class=Apple-style-span>、歲入、歲出與營運計畫之核議，另外還有總預算、附屬單位預算與綜計表之審查整編、預算分配與執行之核議、決算之查核及總決算之綜計彙編等有關政府預
<SPAN style="WIDOWS: 2; TEXT-TRANSFORM: none; TEXT-INDENT: 0px; BORDER-COLLAPSE: separate; FONT: medium 'Times New Roman'; WHITE-SPACE: normal; ORPHANS: 2; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-border-horizontal-spacing: 0px; -webkit-border-vertical-spacing: 0px; -webkit-text-decorations-in-effect: none; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px" class=Apple-style-span>算之行政事務。 
<SPAN style="WIDOWS: 2; TEXT-TRANSFORM: none; TEXT-INDENT: 0px; BORDER-COLLAPSE: separate; FONT: medium 'Times New Roman'; WHITE-SPACE: normal; ORPHANS: 2; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-border-horizontal-spacing: 0px; -webkit-border-vertical-spacing: 0px; -webkit-text-decorations-in-effect: none; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px" class=Apple-style-span> 
<SPAN style="WIDOWS: 2; TEXT-TRANSFORM: none; TEXT-INDENT: 0px; BORDER-COLLAPSE: separate; FONT: medium 'Times New Roman'; WHITE-SPACE: normal; ORPHANS: 2; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-border-horizontal-spacing: 0px; -webkit-border-vertical-spacing: 0px; -webkit-text-decorations-in-effect: none; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px" class=Apple-style-span> 
<SPAN style="WIDOWS: 2; TEXT-TRANSFORM: none; TEXT-INDENT: 0px; BORDER-COLLAPSE: separate; FONT: medium 'Times New Roman'; WHITE-SPACE: normal; ORPHANS: 2; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-border-horizontal-spacing: 0px; -webkit-border-vertical-spacing: 0px; -webkit-text-decorations-in-effect: none; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px" class=Apple-style-span> 
<SPAN style="WIDOWS: 2; TEXT-TRANSFORM: none; TEXT-INDENT: 0px; BORDER-COLLAPSE: separate; FONT: medium 'Times New Roman'; WHITE-SPACE: normal; ORPHANS: 2; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-border-horizontal-spacing: 0px; -webkit-border-vertical-spacing: 0px; -webkit-text-decorations-in-effect: none; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px" class=Apple-style-span> <SPAN style="WIDOWS: 2; TEXT-TRANSFORM: none; TEXT-INDENT: 0px; BORDER-COLLAPSE: separate; FONT: medium 'Times New Roman'; WHITE-SPACE: normal; ORPHANS: 2; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-border-horizontal-spacing: 0px; -webkit-border-vertical-spacing: 0px; -webkit-text-decorations-in-effect: none; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px" class=Apple-style-span>

<TABLE style="WIDTH: 536pt; BORDER-COLLAPSE: collapse" border=0 cellSpacing=0 cellPadding=0 width=714>
<COLGROUP>
<COL style="WIDTH: 67pt; mso-width-source: userset; mso-width-alt: 2848" width=89>
<COL style="WIDTH: 469pt; mso-width-source: userset; mso-width-alt: 20000" width=625>
<TBODY>
<TR style="HEIGHT: 18.95pt; mso-height-source: userset" height=25>
<TD style="BORDER-BOTTOM: #999999 1pt solid; BORDER-LEFT: #f0f0f0; BACKGROUND-COLOR: white; WIDTH: 536pt; HEIGHT: 18.95pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0" class=xl72 height=25 width=714 colSpan=2>◆應試資格</TD></TR>
<TR style="HEIGHT: 25.5pt; mso-height-source: userset" height=34>
<TD style="BORDER-BOTTOM: #999999 1pt solid; BORDER-LEFT: #999999 1pt solid; BACKGROUND-COLOR: #92cddc; WIDTH: 67pt; HEIGHT: 25.5pt; BORDER-TOP: #999999; BORDER-RIGHT: #999999 1pt solid" class=xl65 height=34 width=89>
等別</TD>
<TD style="BORDER-BOTTOM: #999999 1pt solid; BORDER-LEFT: #999999; BACKGROUND-COLOR: #92cddc; WIDTH: 469pt; BORDER-TOP: #999999; BORDER-RIGHT: #999999 1pt solid" class=xl65 width=625>
應考資格</TD></TR>
<TR style="HEIGHT: 20.25pt; mso-height-source: userset" height=27>
<TD style="BORDER-BOTTOM: #999999 1pt solid; BORDER-LEFT: #999999 1pt solid; BACKGROUND-COLOR: #daeef3; WIDTH: 67pt; HEIGHT: 60.75pt; BORDER-TOP: #999999; BORDER-RIGHT: #999999 1pt solid" class=xl69 height=81 rowSpan=3 width=89>
高考三級</TD>
<TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #999999; BACKGROUND-COLOR: #f8f8f8; WIDTH: 469pt; BORDER-TOP: #999999; BORDER-RIGHT: #999999 1pt solid" class=xl67 width=625> 1.公立或立案之私立獨立學院以上學校或經教育部承認之國外獨立學院以上學校相當學系畢業者。</TD></TR>
<TR style="HEIGHT: 20.25pt; mso-height-source: userset" height=27>
<TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #999999; BACKGROUND-COLOR: #f8f8f8; WIDTH: 469pt; HEIGHT: 20.25pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #999999 1pt solid" class=xl66 height=27 width=625> 2.經普通考試或相當普通考試之特種考試及格滿三年者。</TD></TR>
<TR style="HEIGHT: 20.25pt; mso-height-source: userset" height=27>
<TD style="BORDER-BOTTOM: #999999 1pt solid; BORDER-LEFT: #999999; BACKGROUND-COLOR: #f8f8f8; WIDTH: 469pt; HEIGHT: 20.25pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #999999 1pt solid" class=xl68 height=27 width=625> 3.經高等檢定考試及格者。</TD></TR>
<TR style="HEIGHT: 20.25pt; mso-height-source: userset" height=27>
<TD style="BORDER-BOTTOM: #999999 1pt solid; BORDER-LEFT: #999999 1pt solid; BACKGROUND-COLOR: #daeef3; WIDTH: 67pt; HEIGHT: 58.5pt; BORDER-TOP: #999999; BORDER-RIGHT: #999999 1pt solid" class=xl69 height=78 rowSpan=3 width=89>
普通考試</TD>
<TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #999999; BACKGROUND-COLOR: #f8f8f8; WIDTH: 469pt; BORDER-TOP: #999999; BORDER-RIGHT: #999999 1pt solid" class=xl67 width=625> 1.公立或立案之私立高級中等學校畢業得有證書者。</TD></TR>
<TR style="HEIGHT: 18.75pt; mso-height-source: userset" height=25>
<TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #999999; BACKGROUND-COLOR: #f8f8f8; WIDTH: 469pt; HEIGHT: 18.75pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #999999 1pt solid" class=xl66 height=25 width=625> 2.經初等考試或相當初等考試之特種考試及格滿三年者。</TD></TR>
<TR style="HEIGHT: 19.5pt; mso-height-source: userset" height=26>
<TD style="BORDER-BOTTOM: #999999 1pt solid; BORDER-LEFT: #999999; BACKGROUND-COLOR: #f8f8f8; WIDTH: 469pt; HEIGHT: 19.5pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #999999 1pt solid" class=xl68 height=26 width=625> 3.經高等或普通檢定考試及格者。</TD></TR></TBODY></TABLE>
 
 
 
 

<TABLE style="WIDTH: 580pt; BORDER-COLLAPSE: collapse" border=0 cellSpacing=0 cellPadding=0 width=773>
<COLGROUP>
<COL style="WIDTH: 71pt; mso-width-source: userset; mso-width-alt: 3008" width=94>
<COL style="WIDTH: 240pt; mso-width-source: userset; mso-width-alt: 10240" width=320>
<COL style="WIDTH: 269pt; mso-width-source: userset; mso-width-alt: 11488" width=359>
<TBODY>
<TR style="HEIGHT: 21pt; mso-height-source: userset" height=28>
<TD style="BORDER-BOTTOM: #999999 1pt solid; BORDER-LEFT: #f0f0f0; BACKGROUND-COLOR: white; WIDTH: 580pt; HEIGHT: 21pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0" class=xl78 height=28 width=773 colSpan=3>◆應試科目</TD></TR>
<TR style="HEIGHT: 20.25pt; mso-height-source: userset" height=27>
<TD style="BORDER-BOTTOM: #999999 1pt solid; BORDER-LEFT: #999999 1pt solid; BACKGROUND-COLOR: #92cddc; WIDTH: 71pt; HEIGHT: 20.25pt; BORDER-TOP: #999999; BORDER-RIGHT: #999999 1pt solid" class=xl68 height=27 width=94>
等別</TD>
<TD style="BORDER-BOTTOM: #999999 1pt solid; BORDER-LEFT: #f0f0f0; BACKGROUND-COLOR: #92cddc; WIDTH: 240pt; BORDER-TOP: #999999; BORDER-RIGHT: #f0f0f0" class=xl84 width=320>
共同科目</TD>
<TD style="BORDER-BOTTOM: #999999 1pt solid; BORDER-LEFT: #999999 1pt solid; BACKGROUND-COLOR: #92cddc; WIDTH: 269pt; BORDER-TOP: #999999; BORDER-RIGHT: #999999 1pt solid" class=xl68 width=359>
專業科目</TD></TR>
<TR style="HEIGHT: 12.95pt; mso-height-source: userset" height=17>
<TD style="BORDER-BOTTOM: #999999 1pt solid; BORDER-LEFT: #999999 1pt solid; BACKGROUND-COLOR: #daeef3; WIDTH: 71pt; HEIGHT: 77.7pt; BORDER-TOP: #999999; BORDER-RIGHT: #999999 1pt solid" class=xl69 height=102 rowSpan=6 width=94>
高考三級</TD>
<TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #f0f0f0; BACKGROUND-COLOR: white; WIDTH: 240pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0" class=xl79 width=320>　</TD>
<TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #999999 1pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #999999 1pt solid" class=xl66><SPAN style="WIDOWS: 2; ORPHANS: 2; -webkit-border-horizontal-spacing: 0px; -webkit-border-vertical-spacing: 0px; -webkit-text-decorations-in-effect: none; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px"> ◎1.中級會計學 </TD></TR>
<TR style="HEIGHT: 12.95pt; mso-height-source: userset" height=17>
<TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #f0f0f0; BACKGROUND-COLOR: white; WIDTH: 240pt; HEIGHT: 12.95pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0" class=xl80 height=17 width=320>　</TD>
<TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #999999 1pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #999999 1pt solid" class=xl66> ◎2.財政學</TD></TR>
<TR style="HEIGHT: 12.95pt; mso-height-source: userset" height=17>
<TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #f0f0f0; BACKGROUND-COLOR: white; WIDTH: 240pt; HEIGHT: 12.95pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0" class=xl81 height=17 width=320> ◎1.國文</TD>
<TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #999999 1pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #999999 1pt solid" class=xl66> ◎3.成本與管理會計</TD></TR>
<TR style="HEIGHT: 12.95pt; mso-height-source: userset" height=17>
<TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #f0f0f0; BACKGROUND-COLOR: white; WIDTH: 240pt; HEIGHT: 12.95pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0" class=xl82 height=17 width=320>  (作文60%、公文20%、測驗20%)</TD>
<TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #999999 1pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #999999 1pt solid" class=xl66> ◎4.政府會計</TD></TR>
<TR style="HEIGHT: 12.95pt; mso-height-source: userset" height=17>
<TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #f0f0f0; BACKGROUND-COLOR: white; WIDTH: 240pt; HEIGHT: 12.95pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0" class=xl82 height=17 width=320> ※2.法學知識與英文</TD>
<TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #999999 1pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #999999 1pt solid" class=xl66> ◎5.審計學</TD></TR>
<TR style="HEIGHT: 12.95pt; mso-height-source: userset" height=17>
<TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #f0f0f0; BACKGROUND-COLOR: white; WIDTH: 240pt; HEIGHT: 12.95pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0" class=xl82 height=17 width=320>  (中華民國憲法30％、法學緒論30％、英文40％)</TD>
<TD style="BORDER-BOTTOM: #999999 1pt solid; BORDER-LEFT: #999999 1pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #999999 1pt solid" class=xl67> ◎6.會計審計法規(含預算法、會計法、決算法與審計法)</TD></TR>
<TR style="HEIGHT: 12.95pt; mso-height-source: userset" height=17>
<TD style="BORDER-BOTTOM: #999999 1pt solid; BORDER-LEFT: #999999 1pt solid; BACKGROUND-COLOR: #daeef3; WIDTH: 71pt; HEIGHT: 51.8pt; BORDER-TOP: #999999; BORDER-RIGHT: #999999 1pt solid" class=xl72 height=68 rowSpan=4 width=94>
普通考試</TD>
<TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #f0f0f0; BACKGROUND-COLOR: white; WIDTH: 240pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0" class=xl80 width=320>　</TD>
<TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #999999 1pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: #999999; BORDER-RIGHT: #999999 1pt solid" class=xl65><SPAN style="WIDOWS: 2; ORPHANS: 2; -webkit-border-horizontal-spacing: 0px; -webkit-border-vertical-spacing: 0px; -webkit-text-decorations-in-effect: none; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px"> ◎1.成本與管理會計概要</TD></TR>
<TR style="HEIGHT: 12.95pt; mso-height-source: userset" height=17>
<TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #f0f0f0; BACKGROUND-COLOR: white; WIDTH: 240pt; HEIGHT: 12.95pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0" class=xl80 height=17 width=320>　</TD>
<TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #999999 1pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #999999 1pt solid" class=xl66> ◎2.政府會計概要</TD></TR>
<TR style="HEIGHT: 12.95pt; mso-height-source: userset" height=17>
<TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #f0f0f0; BACKGROUND-COLOR: white; WIDTH: 240pt; HEIGHT: 12.95pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0" class=xl80 height=17 width=320>　</TD>
<TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #999999 1pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #999999 1pt solid" class=xl66> ◎3.審計學概要</TD></TR>
<TR style="HEIGHT: 12.95pt; mso-height-source: userset" height=17>
<TD style="BORDER-BOTTOM: #999999 1pt solid; BORDER-LEFT: #f0f0f0; BACKGROUND-COLOR: white; WIDTH: 240pt; HEIGHT: 12.95pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0" class=xl83 height=17 width=320>　</TD>
<TD style="BORDER-BOTTOM: #999999 1pt solid; BORDER-LEFT: #999999 1pt solid; BACKGROUND-COLOR: transparent; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #999999 1pt solid" class=xl67> ◎4.會計學概要</TD></TR>
<TR style="HEIGHT: 17.25pt; mso-height-source: userset" height=23>
<TD style="BORDER-BOTTOM: #999999 1pt solid; BORDER-LEFT: #999999 1pt solid; BACKGROUND-COLOR: white; WIDTH: 580pt; HEIGHT: 17.25pt; BORDER-TOP: #999999 1pt solid; BORDER-RIGHT: #999999 1pt solid" class=xl75 height=23 width=773 colSpan=3>【註】：「※」採測驗題型、「◎」採申論及測驗式之混合題型、其餘採非測驗題型。</TD></TR></TBODY></TABLE>
 
 
 
 
<SPAN style="WIDOWS: 2; TEXT-TRANSFORM: none; TEXT-INDENT: 0px; BORDER-COLLAPSE: separate; FONT: medium 'Times New Roman'; WHITE-SPACE: normal; ORPHANS: 2; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-border-horizontal-spacing: 0px; -webkit-border-vertical-spacing: 0px; -webkit-text-decorations-in-effect: none; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px" class=Apple-style-span><SPAN style="WIDOWS: 2; TEXT-TRANSFORM: none; TEXT-INDENT: 0px; BORDER-COLLAPSE: separate; FONT: medium 'Times New Roman'; WHITE-SPACE: normal; ORPHANS: 2; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-border-horizontal-spacing: 0px; -webkit-border-vertical-spacing: 0px; -webkit-text-decorations-in-effect: none; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px" class=Apple-style-span><SPAN style="WIDOWS: 2; TEXT-TRANSFORM: none; TEXT-INDENT: 0px; BORDER-COLLAPSE: separate; FONT: medium 'Times New Roman'; WHITE-SPACE: normal; ORPHANS: 2; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-border-horizontal-spacing: 0px; -webkit-border-vertical-spacing: 0px; -webkit-text-decorations-in-effect: none; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px" class=Apple-style-span>◆工作性質與分發單位
<SPAN style="WIDOWS: 2; TEXT-TRANSFORM: none; TEXT-INDENT: 0px; BORDER-COLLAPSE: separate; FONT: medium 'Times New Roman'; WHITE-SPACE: normal; ORPHANS: 2; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-border-horizontal-spacing: 0px; -webkit-border-vertical-spacing: 0px; -webkit-text-decorations-in-effect: none; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px" class=Apple-style-span>
<TABLE style="WIDTH: 167pt; BORDER-COLLAPSE: collapse" border=0 cellSpacing=0 cellPadding=0 width=223>
<COLGROUP>
<COL style="WIDTH: 167pt; mso-width-source: userset; mso-width-alt: 7136" width=223>
<TBODY>
<TR style="HEIGHT: 16.5pt" height=22>
<TD style="BORDER-BOTTOM: #f0f0f0; BORDER-LEFT: #f0f0f0; BACKGROUND-COLOR: transparent; WIDTH: 167pt; HEIGHT: 16.5pt; BORDER-TOP: #f0f0f0; BORDER-RIGHT: #f0f0f0" class=xl65 height=22 width=223>※會計是掌握國家財政的最佳幫手</TD></TR></TBODY></TABLE>
<SPAN style="WIDOWS: 2; TEXT-TRANSFORM: none; TEXT-INDENT: 0px; BORDER-COLLAPSE: separate; FONT: medium 'Times New Roman'; WHITE-SPACE: normal; ORPHANS: 2; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-border-horizontal-spacing: 0px; -webkit-border-vertical-spacing: 0px; -webkit-text-decorations-in-effect: none; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px" class=Apple-style-span><SPAN style="WIDOWS: 2; TEXT-TRANSFORM: none; TEXT-INDENT: 0px; BORDER-COLLAPSE: separate; FONT: medium 'Times New Roman'; WHITE-SPACE: normal; ORPHANS: 2; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-border-horizontal-spacing: 0px; -webkit-border-vertical-spacing: 0px; -webkit-text-decorations-in-effect: none; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px" class=Apple-style-span>從上面的敘述來看，會計類科的工作可以說是和政府財務行政息息相關，從財源的籌措、預算的擬定、預算的執行到決算的查核都是會計人員的負責範
<SPAN style="WIDOWS: 2; TEXT-TRANSFORM: none; TEXT-INDENT: 0px; BORDER-COLLAPSE: separate; FONT: medium 'Times New Roman'; WHITE-SPACE: normal; ORPHANS: 2; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-border-horizontal-spacing: 0px; -webkit-border-vertical-spacing: 0px; -webkit-text-decorations-in-effect: none; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px" class=Apple-style-span><SPAN style="WIDOWS: 2; TEXT-TRANSFORM: none; TEXT-INDENT: 0px; BORDER-COLLAPSE: separate; FONT: medium 'Times New Roman'; WHITE-SPACE: normal; ORPHANS: 2; LETTER-SPACING: normal; COLOR: rgb(0,0,0); WORD-SPACING: 0px; -webkit-border-horizontal-spacing: 0px; -webkit-border-vertical-spacing: 0px; -webkit-text-decorations-in-effect: none; -webkit-text-size-adjust: auto; -webkit-text-stroke-width: 0px" class=Apple-style-span>圍。俗稱「財政為庶政之母」，而財政之推行又有賴於健全的會計制度，若說會計人員是國家財政的最佳幫手，一點也不為過。 會計分發單位較廣，舉凡司法院會計處暨所屬主計機構、各部會所屬會計室、各政府機關及國立學校會計室，主要是辦理會計業務及其他交辦事項。

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