(1) The former chapter 18, government subsidies, was deleted.
②
The original Chapter 9 Liabilities, Chapter 10 Owners' Equity, Chapter 13 Employees' Remuneration, Chapter 14 Contingencies, Chapter 18 Borrowing Costs and Chapter 19 Share Payment were merged into the current Chapter 10 Liabilities and Liabilities.
③ The original chapter 12 financial report, chapter 24 events after the balance sheet date, chapter 25 business combination, chapter 26 consolidated financial statements and chapter 27 earnings per share were merged into the current chapter 17 financial statements.
(4) The original Chapter XXIII accounting policies, accounting estimates changes and error corrections were adjusted to Chapter II accounting policies, accounting estimates and changes, and the error corrections were adjusted to the current Chapter 17 financial statements.
However, no matter how it is changed, the content and key content of the CPA exam will continue to be tested. Financial assets, long-term equity investment, enterprise merger and consolidated statements depend on dozens of points every year. If you pay attention to which year,
I didn't get the consolidated statement in the accounting exam. Oh, sorry, you may have got a fake newspaper!
Regarding the difficulty of each subject, my personal ranking is, accounting >; Audit > financial cost management > tax law > economic law > corporate strategy and risk management
On how to review, you can refer to my other answer and copy it! In fact, the essence will not change!
0 1 mentality
To tell the truth, this is the most basic and important. For example, Chapter 28 of the Chief Accountant (the new textbook 20 17 is changed to 18, but the content is almost the same), even if you read a chapter every day, you have to read it for 28 days, not to mention that some chapters are completely incomprehensible and it takes a long time to understand what CPA is, so the most important thing is to embark on the road of CPA.
02 subject collocation
The first is the question of how many subjects to apply for. Many people underestimated the difficulty of the meeting. In the first year, they signed up for 4 subjects, and even worse, they signed up for 6 subjects. What was the result? Some people fail all subjects. Why is this happening? Isn't there a one-time six subjects every year? Yes, there are indeed dozens who pass six subjects once a year. But I think two conditions must be met at the same time: ① I am very strong, like Tsinghua Peking University, and I have nothing to say about my learning ability. 2 can bear hardships. It is not enough to have the first condition, because there are too many contents in the six subjects, so you must take time to read them several times. In fact, as far as I know, there are people who pass 5-6 subjects every year, and they have applied before, but they just failed. Some subjects are just review. Some are law majors, and people don't need to read economic laws at all.
So my suggestion is: it is best not to exceed 3 subjects in the first year.
Secondly, how to match the subjects? The most difficult part of the meeting is accounting, auditing and financial management. These three subjects cannot be reported at the same time. Other subjects are chicken ribs, which can be mixed with the first three subjects. However, it is best to take an examination of accounting in the first year, because accounting is the most difficult and the basis of auditing, financial management and tax law. As for the close relationship between accounting and tax law, accounting and auditing, financial management and strategy. It is best to take the exam together. In fact, apart from "accounting and auditing", it does not have that great influence. Audit inspection must be carried out after accounting. If you don't know accounting, there is no law in auditing.
03 review method
(1) Accounting:
Materials: AICPA textbook+Yitong 1+ six sets of questions+real questions in recent years (very important)+computer test simulation system (in CPA online course). There is not much information, so it is important to understand thoroughly.
Method:
①。
First of all, you should listen to the CPA training class of the online school, because accounting is an intermediate financial accounting. It is very difficult for students majoring in finance. Then look at the textbook as a whole. You won't understand the first time. All you have to do is grit your teeth and read on. I don't understand. Why not? Because you can't understand all the simple chapters, such as government subsidies, you can still understand them by your ability. The most important thing is to draw what you don't understand the first time, so as to lay the foundation for more targeted learning the second time. It is emphasized here that we must grasp it, grasp it, and grasp it at the first time. If we don't hurry, we will really forget everything we have learned before.
2. Listen to the courseware+read the book for the second time+do the exercises that are easy to close. Learning from online school teachers can get twice the result with half the effort! Regarding which teacher to listen to, the answer is: explore by yourself. The teachers in online schools are all Daniel, but their styles are different. All you have to do is listen to each teacher and see which teacher is the most suitable. As for listening to several CPA training courses, I won't listen.
Listen to the training class for certified public accountants first, and then be sure to mark the important time nodes on the handout (in order to quickly locate the second class, only listen to the places that you can't), and try to understand the questions for the first time a little. Then read the textbook again, and then start making the first one. Multiple-choice questions can only be done for the first time, and complicated ones can be done again, because the first time can't be done at all, which wastes time. This time is the most time-consuming, so we must stick to it. After this time, we will go to find a faithful wife.
Read the textbook for the third time. If you don't know anything, quickly locate the specific time of that class, such as 1301-15: 66, which is the first video of chapter13,15 minutes and 66 seconds. Continue to do the first grade, and try to do the comprehensive questions this time. Then the fourth time ... the fifth time ... there will be a punching class in about a month. Be sure to read it. Memorizing all the sprint lessons will improve a lot. After a while, the last six groups of questions will be presented by BLACKPINK. Personally, I think it's good to do only the first three sets. I want to pinch my watch and strictly simulate the exam time. The last three sets are too wide, which will hurt my confidence. When you are free, turn on the computer test simulation system, practice your handwriting and get familiar with it. Formal simulation before the exam.
(2) tax law:
Data: Yitong 1+ last 6 sets of questions+real questions in recent years (very important)+computer test simulation system.
Method:
There is nothing to say about the tax law, you have to recite it! It's back! It is emphasized here that the tax law 15 has many knowledge points memorized, that is, the change of 15. Such as the definition of replacement cost. Actually, I wrote it last year The tax law of 16 continues the style of 15, and I take the cancelled business tax and land value-added tax. It is said that I took two big questions? In fact, not only tax law, but also auditing and accounting are wonderful. The consolidated statement under reverse purchase has been deleted from the accounting outline, but it has passed the exam. The new accounting content of 16 has been tested by the audit, which is something that accounting doesn't test very much. I thought the CPA test center was biased enough until I walked into the examination room.
(3) Audit:
Materials: textbook+Yitongyi+nearly six sets of questions+real questions in recent years (very important)+computer test simulation system.
Method:
The routine of auditing is similar to that of accounting. I read it first, and then I began to read the audit from the number 1 1. 1.
Here, I want to emphasize the textbook. Audit can look down on knowledge points first, but it must be based on textbooks, teaching materials and textbooks in the later stage. From 15, the audit examination is particularly detailed. Many multiple-choice questions in CPA exam content are in textbooks, but if you don't read books, some multiple-choice questions are wrong. Because light one is only some key content, not very comprehensive, otherwise it is no different from textbooks.
This feature can be seen from a light one. The content of 15 is very concise, and there are only some outlines in many places. But by 16, the content of Guangyi became much more, and many subtitles were added. However, I think it is not enough for 16 to focus only on light one. This is also my lesson this year. I hardly read textbooks in the later period. Remember, remember, remember.
Regarding specific knowledge, the most important thing is to understand that auditing is different from accounting. Accounting can recite more entries, but because everyone has no experience in auditing practice, it is impossible to just recite them. We must understand why those audit procedures are like that. However, some key auditing procedures need to be memorized. The dictation of short answers in the exam will lead to many procedures in the comprehensive stage. It is best to recite the multiple-choice questions (including options) and short-answer questions of CPA's real questions over the years, and there will be similarities. It is also very helpful to understand some knowledge points.
(4) Economic law:
Data: Yitong 1+ the last 6 sets of questions+the real questions of CPA in recent years (very important)+computer test simulation system.
Method:
The course of economic law is very simple, that is, memorizing. Of course, there are also some knowledge points to understand. Because I reviewed earlier, I listened to Su Su, a Chinese teacher's basic class, which was very helpful for something difficult to understand. If you don't have much time, you can skip class. As for the rules, you don't have to memorize them all, just remember a few key words. It is emphasized here that the last three chapters of economic law are only multiple-choice questions, and many people don't pay attention to them. There are many multiple-choice questions in the last three chapters of this year. Those who didn't read the last three chapters must have regretted it. So, on the premise of grasping those core chapters, read the last three chapters as much as possible. I focused on reviewing the last three chapters before the exam, because I suddenly felt that the securities law could get a lot of points every year before the exam? However, after reading the data analysis questions, you will find that it is sometimes useless to recite the rules, because you can't analyze which rules to use. From the perspective of cost-effectiveness, it is still quite good.
(5) Company strategy and risk management:
Data: Yitong 1+ last 6 sets of questions+real questions in recent years (very important)+computer test simulation system.
Method:
In terms of knowledge difficulty, this course is the simplest. There is no class at all, just look down on it. The strategy was newly added in 2009, and it is becoming more and more difficult. There are fewer and fewer knowledge points to directly test CPA test sites. Therefore, be careful when reading. I still study very hard this year, and some people who didn't take the exam in previous years also took the exam this year.
In particular, in Chapter 5 "Risk Management", there is a paragraph about financial instruments, such as futures options. Because it is difficult to understand, there are few exams in previous years, so you can give up strategically. The short answer questions taken last year are basically not taken this year. You don't have to recite the exams all year round. Even if you repeat them, it is a short answer. If you save time to remember the rest, that's enough.