202 1 what subjects do certified public accountants need to use new textbooks?

Introduction: At present, the new textbook 202 1 CPA has come out, and some subjects are still relatively large. Subjects with great changes need to be reviewed according to the new textbooks. So which subjects of 202 1 CPA need new textbooks? Bian Xiao is here to tell you that there are three major subjects: economic law, tax law and strategy. Let's take a closer look at the details.

1, tax law

The old textbook of tax law is not used for the time being! This subject will be slightly different, because tax law is a subject with strong characteristics in China among certified public accountants, and the tax law changes greatly every year. It is said that the tax law is changed every year, and the tax law known as the "love rat" discipline was certainly unambiguous when it was changed in 20021!

Judging from the policies that have been promulgated at present, it is estimated that there is no substantial change in the tax law textbook 2 1, and the overall change is within 10%. So leave the old textbooks behind, don't read them yet, lest you get more and more lost. You can wait until the new textbook comes out to review.

2. Economic law

Put away the old textbooks first! This year's changes are too great! On May 28th this year, the Third Session of the 13th National People's Congress passed the Civil Code of People's Republic of China (PRC) by a high vote! At the same time, the existing marriage law, inheritance law, general principles of civil law, adoption law, guarantee law, contract law, property law, tort liability law and general principles of civil law shall be abolished together.

Such a change is undoubtedly great for the majority of accounting research parties! If you start to learn the subjects prepared with old textbooks at this time, it is very likely that many knowledge points will be invalid! If you have to change your study point, it is not impossible, but the motivation and function are actually difficult to guarantee. So, let's be calm and wait until the new textbook is listed in March next year, and then start learning this subject!

3. Strategy

Just like the tax law, the old textbooks of "strategy" subjects can also be ignored! To say that the easiest and simplest of the six subjects of CPA is strategy, but with the increase of practice share in recent years, case analysis is very important, but overall, it is not difficult.

As a relatively simple subject in memory, note-taking bacteria suggest that you wait until the new textbook comes out before reviewing it. Like the tax law, you can pass it by surprise before the exam, but it is not good to forget it if you recite it too early.

Let's make an overview of the textbooks of six subjects: the old textbooks of accounting and financial management can be used safely, the tax law and strategy and economic law can be put aside temporarily, and auditing can be used together with the old textbooks. Listen to the courseware and read the handout, focusing on understanding.

The above is how to use the new textbook 202 1 CPA. Don't throw away the old textbook! If you need to prepare certified public accountants in advance, you can buy some second-hand old textbooks. Of course, you have to make a choice according to the actual situation. At the same time, I hope everyone can fully master the skills of CPA exam subjects and strive for success in the exam!