为做好疫情期间线上教学的有序延伸和有效衔接，积极探索教育教学改革，推动IFTM 教学工作创新发展，更好检验线上教学质量和学习效果，2020年12月20日，国际注册职业会计师协会北京代表处，对2020年第二期的部分IFTM 学者进行了线上考试。
In order to ensure the orderly extension and effective connection of online teaching during the epidemic, actively explore educational and teaching reform, promote the innovative development of IFTM teaching, and better test the quality and learning effect of online teaching, on Dec. 20, 2020, International Accountants For Certified Professional Association China representative office conducted an online examination For some IFTM scholars in the second phase of 2020.
考试安排如下：
The examination schedule is as follows:

时 间               考试科目Intertime examination subjects
09:00-12:00         《高级管理会计》Senior Management Accounting
14:00-17:00        《税务风险与防范》14:00-17:00 Tax Risks and Prevention

高级管理会计

例题：
企业应逐步建立起“（ ）.业务计划.预算管理.（ ）”四位一体的全面预算管理体系。
A.战略规划.绩效评估  B.战略规划.预算考评
C.预算分解.绩效评估 D.预算分解.绩效评估
Examples:
The enterprise shall gradually establish the "(). Business Plan. Budget management. () "four-in-one comprehensive budget management system.
A. Strategic planning. Performance evaluation B. Strategic planning. For examination and assessment of the budget
[C]. Performance evaluation. [D]. Performance evaluation of
例题：
2016 年,甲公司针对各类资金支出的审批权限和程序建立了专门的制度。2017 年,甲公司对组织机构和岗位设置进行了调整，但甲公司没有及时对该制度进行修订，导致该制度规定与公司的实际操作并不相符。这种情形表明该公司内部控制存在何种缺陷？（ ）
A.设计缺陷            B.运行缺陷
C.既不属于设计缺陷也不属于运行缺陷 D.制度缺陷和运行缺陷
Examples:
In 2016, A Company established a special system for the approval authority and procedure of all kinds of capital expenditure. In 2017, A Company adjusted its organizational structure and post setting, but it did not revise the system in time, resulting in that the system provisions did not conform to the actual operation of the company. What does this indicate about the company's internal controls? (a)
A. Design defects B. Operation defects
C. Neither design nor operation defects D. System defects and operation defects

第一部分难度不大，但有些细节上的理解，需要学生自行进行转化。很多题目在模拟题中也出现过，所以认真刷题的学生应该不觉得陌生。题目相对比较常规。
The first part is not difficult, but some details need to be understood by the students themselves. Many of the questions also appeared in the simulation, so the students who carefully brush the questions should not feel strange. The problem is relatively general.

税务风险与防范

例题：
某高新技术企业适用所得税税率15%，2016年8月依照法院裁定将其代持有的面值200万元的限售股，通过证券经纪公司变更到实际持有人名下，应缴纳的企业所得税（ ）万元。
A.30       B.50
C.25.5     D.0

Examples:
A high-tech enterprise is subject to the income tax rate of 15%. In August 2016, according to the court ruling, the restricted shares with a face value of RMB 2 million held on its behalf were changed to the actual holder through a securities brokerage company, and the enterprise income tax () of RMB yuan should be paid.
A.30       B.50
C. d. 25.5 0

 总体来说，税务考试难度适中，时间较紧，不过基本都能做完。所以，大家在复习的时候，还是尽量把能记的、能背的知识点，都事先背熟。
Generally speaking, the tax examination is moderate in difficulty and time is tight, but it can be finished basically. So, when we review, or try to remember, can back the knowledge points, are familiar in advance.

最后，交卷不需要太早，当倒计时进入最后5分钟交卷时间的时候，没有答完的同学还可以酌情拖延一会，但是只剩三分钟的话就要赶紧提交了。
Finally, it is not necessary to hand in the paper too early. When the countdown comes to the last 5 minutes, students who have not finished the paper can delay it for a while. However, if there are only 3 minutes left, they should hand in the paper as soon as possible.

国际财税管理师,简称IFTM，英文全称为International Finance and Tax Managert ，是国际公认的高端会计人才学者，由国际注册职业会计师协会IACPA签发“国际财税管理师”证书，根据美国公司法规定，获得最高级别的国际财税管理师（SIFTM）拥有财务报告的签字权，SIFTM因其课程的全面性，完善性和专业性，被欧洲、英国、非洲、澳大利亚、等全球120多个国家政府部门官方认为是“财政专业领域专业的MBA课程”在中国被业界称为“保荐代表人的高端必修课”

International Finance and Tax Managert, referred to as IFTM, the English full name is International Finance and Tax Managert, is the internationally recognized high-end accounting talents and scholars, Certificate of "International Finance and Tax Managert" issued by International Accountants For Certified Professional AssociationIACPA. The highest level of International Finance and Tax Managert (SIFTM) has the right to sign financial statements in accordance with the provisions of the U.S. Corporate Law. Due to its comprehensiveness, perfection and professionalism, SIFTM has been officially regarded as "MBA course in financial professional field" by government departments of more than 120 countries in Europe, the United Kingdom, Africa, Australia and so on. In China, SIFTM has been called as "high-end compulsory course for sponsor representatives" by the industry.