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【多选题】
( 多选)下列关于会计专业技术人员继续教育的表述,正确的有( )。
A.
用人单位应当保障本单位会计专业技术人员参加继续教育的权利
B.
具有会计专业技术资格的人员应当自取得会计专业技术资格的次年开始参加继续教育,并在规定时间内取得规定学分
C.
继续教育内容包括科目和专业科目
D.
会计专业技术人员参加继续教育情况,应当作为聘任会计专业技术职务或者申报评定上一级资格的重要条件
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举一反三
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凉血
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散瘀止血
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益气养阴
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