Understanding is very important in accounting, but unlike auditing, it doesn't need much perceptual knowledge, and you can improve your knowledge by doing some targeted exercises. The study of accounting is also outstanding. Financial assets, long-term equity investment, asset impairment reserve, income and profit expenditure, consolidated financial statements, error correction, deferred income tax assets and liabilities are all top priorities. Laying a good foundation of accounting professional knowledge is the premise, and then mastering some high-scoring answering skills is a shortcut for our "accounting" to pass the customs smoothly.
First, multiple-choice questions:
Accounting multiple-choice questions are characterized by many traps and mixed fuzzy options. Because multiple-choice questions and comprehensive questions are more difficult, we must control the time of multiple-choice questions and don't put too much time and energy on multiple-choice questions. Candidates should pay attention when doing multiple-choice questions. First, browse the questions quickly. If you can immediately identify which knowledge point you are taking, then continue to look at the options. If you are unfamiliar with the test center or have a vague memory, it is recommended to skip it immediately and think back after you finish what you have to do later. Try to keep your mind coherent, don't struggle, don't pause, so time will slip away quickly. Multiple-choice questions actually test the basic skills of candidates. If you can't quickly identify test sites and traps, it will be very slow. Candidates should remember that the multiple-choice question is to choose an option close to the answer, and don't entangle too much.
Second, multiple-choice questions:
Multiple choice questions in accounting subjects are more difficult. According to the requirements of CPA examination, each question has two or more alternative answers, each question has multiple answers, and all the answers of each question choose the correct score; No answer, no wrong answer, no missing answer, and high level of ability. When answering such questions, candidates may wish to use the exclusion method first and choose certain options. For vague options, they can find clues through the content of the questions, so it is very important to carefully examine the questions for multiple-choice questions.
Third, comprehensive questions:
The comprehensive score of accounting subjects is a strong test of candidates' comprehensive ability, but candidates should not be afraid. In fact, it is not difficult to score comprehensive questions. Each comprehensive question is divided into several small questions, and the first one or two small questions are often not difficult. This is an opportunity for candidates to score points, so we must seize it. If you have considered accounting, these places can't lose too many points. For the small questions behind, candidates should carefully examine the questions and answer them according to the requirements of the questions. Before writing, we must first form the idea of an answer, and we must pay attention to the neatness and clear thinking of typewriter composition. If you can't answer, you must not leave it blank. Answering some relevant knowledge points is better than not answering at all, and you may even get a point or two.
The above is the relevant content about the answering skills of CPA "Accounting" compiled and released by Bian Xiao today. I hope it helps you. For more CPA exam content, please pay attention to the global quick question.