Joke Collection Website - Mood Talk - How to review for the CPA exam

How to review for the CPA exam

1. Accounting review method (it’s the same regardless of whether you have a basic foundation, it’s just a matter of the length of time)

Accounting is relatively in-depth, and it is also the basis of auditing and tax law

0. Before reading accounting, it is best to read a basic accounting book to understand some common subjects and distinguish between assets and liabilities. There is no need to go too deep

1. Chapter by chapter Listen to the lecture, write entries on paper, do not answer questions, listen quickly, and have an overall concept of the entire book. Generally speaking, the situation is foggy, especially financial assets, long-term equity investment, income tax, policy changes, and mergers. I can’t understand or read the report at all, but if I bite the bullet and listen and write it down, I’ll win. I recommend Zhang Zhifeng’s basic class courseware for the first time, 1x speed

2. Print out the exercise class handouts and do After finishing a chapter, listen to the teacher's explanation and correction. If you don't understand, go to the courseware again. This time I recommend Xu Jingchang's intensive class, 1.2 memorizing the speaking speed? Then do the supporting exercises to test the learning effect?, recommend either Easy Pass 1 or Dream Come True. Do the questions chapter by chapter. After completing all chapters, check the answers together. Use a red pen to make a check mark or a cross mark, and then make changes according to the answers (in rare cases, the answers will be wrong). If you don’t understand, read the book again. Or listen to the lecture. The key to the second time is to understand. To know where you went wrong, it is best to have a notebook of your own and write down some daily insights. There may be some chapters that you still don’t understand the second time, such as Financial assets, long-term equity investment, consolidated statements, etc.

3. After the first overall perception and the second knowledge comprehension, I have listened to the courseware twice and done a set of exercises, so congratulations You are already halfway successful. The third round is to overcome difficulties. Listen to the lectures and then do the questions on the few difficult chapters left over from the second round

4. For the final set of question training, choose the last 6 Any set of questions or the Dream Come True series will suffice. Check for omissions and fill in the gaps

Supplement

Characteristics of accounting

1) Without a foundation, many people suddenly rise to the top. After learning Chapter 2 of Financial Assets, I can no longer continue learning. Indeed, this chapter is difficult to put in the whole book, second only to consolidated statements. The time spent on this chapter can be as long as the following six or seven chapters

2) The connection is obvious. Chapter 4 long-term equity investment is the basis of consolidated statements. If you can’t learn it well, it will basically be useless. Learning the latter will also make the previous ones just enlightened.

3) Quantity It is very large and in-depth. This book covers 80 of the accounting principles. Although the exam is relatively introductory, it is quite difficult to learn it in a short time

2. Audit review methods

The Practicing Accountant Association is actually engaged in auditing, so it should be called a certified auditor

This course is very obscure and difficult to understand. Perhaps it is due to the translation of the textbook, or perhaps the simple words are made more complex in order to reflect professionalism. Li said that the key to learning well is to listen more and think more. Many audit procedures are something we have never done before, but listening to the teacher’s explanation seems to make sense. Once you listen more, you will be able to do it

1. Step by step Listen to the lectures chapter by chapter, don’t do the questions, listen quickly, and have an overall concept of the whole book. Everyone feels like they are dreaming the first time. I really don’t know what they are talking about. I think the most difficult part is the second time. I wrote a risk assessment and the like. I have no idea what I am talking about, but I have to persevere to listen to it and understand it as a whole. I recommend Fan Yongliang’s basic class courseware for the first time. Many of his examples are still very funny, very detailed and very long. , after listening to it, I have a general and vague impression of auditing. Liu Shengni talked too much, and I felt like the Tang Monk played by Luo Jiaying

2. Print out the handouts of the Sunke Education Exercise Class and do After finishing a chapter, listen to the teacher's explanation and correction. If you don't know how to do it, go to the courseware again. This time I recommend Xu Yongtao's intensive class, 1.2 memorization speed. His characteristic is that he doesn't talk much and has very few handouts, but every sentence is about the test points and is full of useful information, and then do it The supporting exercises test the learning effect. It is recommended to pass easily 1 or Dream Come True. Do the questions chapter by chapter. After completing all chapters, check the answers together. Use a red pen to mark the check or cross, and then make changes according to the answers. Come here (the answers will be wrong in rare cases), and if you don’t understand, read the book or listen to the lecture again. The key to the second time is to understand some specific test points, such as sampling methods and various account test methods.

Law, inventory supervision, etc.

3. Print out the audit handouts and read them in combination with the book. There are not many handouts, but they are very practical. I almost memorized his handouts back then, and the result was Although I have never done auditing in the examination room, it is very easy to write programs and professional ethics questions. In the final analysis, auditing is also a liberal arts subject that needs to be memorized, especially the audit report, various opinions and emphasized matters.

1) The language is difficult to understand. It is a professional expression method. Therefore, if a layman wants to master it, he must first read more. If he reads more, he will know what auditing is. The ancients’ reading of tens of thousands of volumes is really true

2) The test points are obvious. The connection between the points is not as strong as that of accounting. Accounting is a whole, while auditing is like a pile of potatoes. You have to pick them up one by one. For example, the special considerations behind are all comparisons. Independent, must be memorized

3) The core tool of this course is endorsement

3. Financial cost management review method

Financial cost management does not require any mathematical foundation. You just need to do more questions and remember so many formulas

The key to this course is to do more questions and memorize those formulas. In fact, the exam is relatively simple and is relatively formulaic. You have all kinds of data, and then you just write down the model you have memorized and then add the numbers. The key is to remember the formula

1. Listen to the lecture chapter by chapter, do not answer questions, listen to it quickly, and analyze the whole book The book has an overall concept. The first time I read it, I found that there were many formulas, which seemed difficult, but I persisted and listened until I understood it as a whole. I recommended Wu Fengxia’s basic class courseware for the first time. He is more humorous and has some good memory methods. Remember the formula

2. Print out the face-to-face class handouts of Sunke Education. After finishing a chapter, listen to the teacher's explanation and make corrections. If you don't understand, go back to the courseware. This time, do the questions chapter by chapter. All After finishing a chapter, check the answers together, mark a check mark or a cross with a red pen, and then change them according to the answers (in rare cases, the answers will be wrong). If you don’t understand, read the book or listen to the lecture again, and read it a second time. The key is to memorize the formulas by doing the questions

3. Clean up the knowledge points, master and overcome the remaining difficulties, try not to leave any dead ends, and do more questions

4. Finally, set the questions For training, just choose the last 6 sets of questions or any book in the Dream Come True series, check for omissions and fill in the gaps

Supplement the characteristics of financial management

1) There are many formulas, and you need to do the questions to memorize them

2) It seems difficult, but in fact it is just a game of numbers, with no technical content.

3) The key is to do more questions, memorize more formulas, eat, and take the bus. You can read the formulas you have summarized even if you are squatting on the toilet

IV. Methods for reviewing company strategy

Strategy is endorsement. There is no need to do the questions. You must be familiar with the various theories in the book. Just keep it in mind. When the time comes for the exam, you will use those theoretical frameworks to apply the scenarios given in the questions

1. Listen to the lecture chapter by chapter, without doing the questions, and finish it quickly to have an overall concept of the entire book. I recommend Hang Jianping's book, it's quite satisfactory. Lu Peng's book seems to be very systematic and very detailed, but I think it takes too long, and I don't think it's necessary to be so thorough. You just need to understand the basic meaning, and then remember the main theories. Just stay there

2. Almost all other subjects require questions. Strategy and economic law do not require questions. Strategy is a desperate endorsement, the overall framework, and then specific to each chapter. Just remember the specific theoretical framework of each section, such as SWOT, various strategic forms, etc.

3. Still endorsement, in short, the final result is a total of 6 chapters, each chapter and each section is discussed If you know what you know in your mind, if you encounter any problems in the examination room, just recall in your mind which knowledge points in these six chapters can be applied

4. For the final set of question training, choose the last 6 sets of questions or any one from the Dream Come True series. This is enough, check for omissions and fill in the gaps

Features of supplementary strategies

1) There is no need to do the questions. If you must do them, then do the exercise class handouts

2) When I took the exam, I felt like I didn’t know anything, and I didn’t seem to pass anything I memorized. But in fact, this exam is more flexible. The core is still those classic theories. It’s just a comparison. Mastering the theoretical foundation is the most important

3) Off

The key is to memorize more and know the whole book well. It is best to speak it out with your mouth. Time is still tight during the exam. You have to fill up the test paper. The more you write, the better. Of course, you can’t write randomly. And then there are the words. It must be written well

5. Review methods of economic law

Economic law is also an endorsement: the test = 8:2 subject, it is also relatively scattered, there is no overallity, and the test is better than The judicial examination should be a little shallower.

1. Listen to the lectures chapter by chapter, no questions, listen to it quickly, and have an overall concept of the whole book. I highly recommend Huang Jiexun’s intensive class. He is the teacher I listen to. The most humorous and classic thing in it is that you have to reduce the legal provisions into specific small cases to remember. I have to say that his class is good and it is helpful for understanding the knowledge points. The teacher's skills are very deep, but in the end I I found a problem, that is, the lessons are very scattered, just small knowledge points scattered one by one. I memorized them many times and easily passed the level 1. I found a very serious problem. I have no overall grasp of the entire book and I don’t know what I am memorizing every day. Ah, of course, this may not affect the score, it depends on the individual

2. Economic law does not require solving questions. The key is to understand and remember the knowledge points. This means It's easier said than done, especially property law, securities law, and negotiable instrument law are relatively specialized and difficult to understand. Until now, I still can't tell the validity period of many of those bills, so the method is to listen to the teacher's lectures and then learn more Times, the current trend is that you must recite the original text of the law during the exam, so everyone must make more efforts to endorse it

3. For the final set of question training, choose the last 6 sets of questions or any of the Dreams Come True series One book is enough, check for omissions and fill in the gaps

Supplement the characteristics of economic law

1) No need to do questions, it is just a subject to be endorsed

2) Endorse based on understanding It's best, don't try to take notes, because you can't finish the legal provisions

3) The key is to endorse more and know the whole book like the back of your hand, focusing on company law, securities law, partnership, and contracts. Keep it in mind

6. Tax Law Review Methods

The tax law focuses on the focus and comprehensive inspection. The two income taxes on increase and consumption are the main ones, and other small ones will also be tested. The main tax types Focus on learning. For the remaining small tax types, it is recommended to make a two-dimensional table, divided into names, taxpayers, calculation formulas, preferential conditions, etc., so that it is clear at a glance and there is no need to always flip through books

1 , listen to the lectures chapter by chapter, do not answer questions, listen quickly, and have an overall concept of the entire book and understand the types of taxes.

2. Print out the exercise class handouts, finish a chapter, listen to the teacher's explanation, and make corrections. If you don't understand, go to the class again.

3. Clean up the knowledge points, master and overcome the remaining difficulties, try not to leave any dead ends, or do more questions

4. Finally, train on the set of questions, choose the last 6 sets of questions or your dream Any book in the Come True series can be used to check for omissions and fill in the gaps

Supplement the characteristics of the tax law

1) It is relatively fragmented, and the learning methods of key tax types and non-key tax types are different

2) You need to understand the basics and do more questions to ensure that you will not miss anything in the examination room

3) Tax law is a subject that is easily overlooked. In fact, it is relatively difficult to learn well, and it is easy to master it without comprehensive knowledge. Lost points

7. Comprehensive?

Endorsement based on key understandings in the comprehensive stage