魅影幽兰
四六级不是考注会的必须条件，但是四六级证书是需要在大学时候考完的。四六级很多时候不是说它有多大的用处，真的需要你用英语干些什么事，很多时候它就仅仅只是一张入场券而已。它很大程度上就是用人单位拿来筛人的一个标准。无论是公务员，事业单位，或者其他用人单位很多时候都会用四六级来初步筛掉一些人。
而且实话说，其实当你工作以后你会发现你几乎是不怎么用得上英语的。但是很多东西就是属于就算它可能对你的生活没有什么大的用处，但是你又不能没有它的那一类。所以咱就是说，技多不压身不是嘛。
另外，考注册会计师我相信你肯定未来想要当会计师，当会计师的话，对英语的要求还会更高一些。可能是工作以后会需要用到英语的，而且对于英语的入场券要求也会更高一些。尤其是如果想去四大，四大本来就是外国的，所以英语要求就高，还有如果你去外企之类的。能考到六级500分以上更好一些。
总而言之，四六级只是对你未来工作生活有所帮助，但并不能阻碍你考取注会、成为一名会计师，所以有时间的话就去考一个吧。祝你成功！
桃大大仙
对于英语的要求还是很高的，下列为2016年真题：
Question:
(a)GFH Ltd,a manufacturing company set up in Xi'an,produces and sells integrated circuits to an overseas associated company. It has not applied for the tax incentives for integrated circuits enterprises. GFH Ltd's statement of profit or loss for the year ended 31 December 2015 is as follows:
The following information is relevant to the items charged/credited in the above statement of profit or loss:
(1)The accountant has used the last in,first out (LIFO)method to value the inventories. If the first in,first out(FIFO)method were used,the cost of goods sold would have been reduced by RMB350,100.
(2)The increase in the provision for obsolete inventory was RMB123,450.
(3)A piece of equipment with a net book value of RMB80,000 was scrapped for nil proceeds.
(4)RMB1,000,000 was paid to a senior production manager in lieu of notice for early dismissal.
(5)In 2014,an antique vase was bought for RMB3,500,000 and put in the CEO's room for display. A ten-year economic life without scrap value has been used to calculate depreciation on this asset.
(6)Research and development expenses of RMB123,000 were incurred for a project which qualifies for an additional tax deduction.
(7)The salaries of the disabled employees hired by GFH Ltd in 2015 were RMB345,120. This cost qualified for the tax incentive.
(8)A donation of RMB25,000 was made to some students of a remote school.
(9)Interest at the rate of 25% per annum was paid on a loan of RMB8,000,000 from a finance institution in Xi'an. The interest rate of the People's Bank of China was 5%.
(10)Entertainment expenses incurred were RMB5,210,200.
(11)GFH Ltd acquired a new business in 2013 and paid RMB6,500,000 for the business' goodwill. This goodwill is being amortised over a period of ten years.
(12)GFH Ltd acquired a patent from another company in 2014 and paid a fee of RMB3,200,000. This patent fee is being amortised over a period of ten years.
(13)The dividend payable to the shareholder of GFH Ltd of RMB1,200,000 was treated as part of costs and expenses.
(14)Newly acquired equipment costing RMB2,500,000 qualifies under the Safety Production Special Equipment Catalogue.
(15)A warehouse was destroyed by a flood. The loss incurred of RMB150,000 was not covered by insurance.
(16)Irrecoverable input value added tax (VAT)on an abnormal loss amounted to RMB119,000.
(17)A subsidy of RMB3,000,000 was received from the Xi'an government for a specific project in 2013. The project was completed in 2015 and the amount spent on the project totalled RMB2,789,500. The balance of RMB210,500 was treated as income of 2015.
(18)GFH Ltd has granted an associated company in Vietnam the right to use its technology. The royalty income received of RMB90,000 was after the deduction of 10% Vietnamese withholding tax.
(19)GFH Ltd invested in an associated company in India in 2010. The profit of RMB123,100 is the proportion of the associate company's profit attributable to GFH Ltd and is included in its consolidated accounts. GFH Ltd pays enterprise income tax (EIT)at the standard rate.
试题均为英文，需要一定的英语基础。
希望可以帮到您。
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