现在对于注会考试，无论是专业阶段还是综合阶段来说，英语都是附加分的。当然了，作为注会还是英语程度越高越好了。

你好，有卖的，咨询下官网右边的客服

你好，这个是可以联系客服的。

Hi Phoenix, 首先说左边这道题 A: net profit margin for 2004-2006=net income/net sales 2004 net profit margin=2480/22900=10.83% 2005net profit margin=2470/25600=9.65% 2006net profit margin=2020/30500=6.62% B:Gross profit margin=(net sales-cost of products sold)/net sales 2004 gross profit margin= (22900-8350)/22900=63.54% 2005 gross profit margin=(25600-10300)/25600=59.77% 2006 gross profit margin=(30500-12600)/30500=58.69% C. Net profit margin and gross profit margin are both heading south. Profitability of the company is worsening. The explanation is although net sales is improving, it cannot overcome the increase in COGS in the same time. The marginal increase in gross profit is diminishing. 右边的题目： Vertical common-size is all about presenting the statements data in the form of ratios against some base (in the case of BS, it is usually the total asset, whereas for income statement, it is net sales). Try prepare one by yourself, it is fairly simple. Then draw a comparison between both years and gain some insight into what is happening.

现在不需要，以前是要有从业证！

你好！现在不考英语了。

考英语，但是英语是额外计分的 ，不算在满分100分之内的。