One of the characteristics of economic law examination is comprehensive assessment and highlighting key points. The examination questions cover the contents of each chapter of the examination syllabus and counseling materials, which embodies the characteristics of comprehensive evaluation. At the same time, enterprise law, foreign-invested enterprise law, company law, bankruptcy law, contract law, securities law, payment and settlement system, bill legal system and accounting law are the key contents of the examination. Another feature of the economic law examination is to pay attention to the understanding and practical application of legal knowledge.

"Economic Law" is a subject with strong application. Therefore, the examination questions focus on the examinee's understanding and practical application ability of legal knowledge on the basis of assessing the examinee's mastery of specific legal provisions. In addition to comprehensive questions, economic law questions also show certain applications in multiple-choice questions, multiple-choice questions and judgment questions.

There are five types of questions in economic law: single choice questions, multiple choice questions, true or false questions, short answer questions (cancelled in 2000) and comprehensive questions.

Candidates should pay attention to the following questions when reviewing the economic law exam:

1. Intensive reading guidance materials

Review comprehensively and master the contents of the course materials. For important chapters, we should not only recite the key points, but also understand the content.

2. Study and analyze the questions over the years.

Candidates must carefully study the economic law papers in the past three years, paying attention to the key points and the direction of the questions. Do the exercises in the assigned problem set again.

How to pass the CPA exam

The accounting course of certified public accountants is the basis for learning and participating in auditing and financial management.

The accounting examination for certified public accountants is based on the revised Accounting Law, Accounting System of Joint-stock Companies, Basic Accounting Standards for Enterprises and other existing accounting laws and regulations. It focuses on the operational ability of accounting practice, the proficiency in using accounting standards, the current accounting system and accounting professional knowledge, and the ability to comprehensively use accounting knowledge.

Accounting examination questions mainly include multiple choice questions, multiple choice questions, judgment questions, calculation and accounting treatment questions and comprehensive questions. Single-choice questions generally account for 15%_20%, multiple-choice questions account for 15%_20%, judgment questions account for 15%_20%, and calculation and accounting problems account for about 20%. Comprehensive questions generally account for more than 25%. In 2000, the accounting subjects of certified public accountants reduced the objective score and increased the accounting practice score. Therefore, candidates should strengthen this practice in the review process.

Candidates should pay attention to the following questions when reviewing accounting exams:

1. Make the examination objectives and review plans:

Generally, it is feasible to pass the examination of registered accounting questions in 2 to 3 years. Under normal circumstances, it is best to take an examination of accounting first, and then take an examination of auditing and financial cost management. It is best to arrange tax law and economic law in different annual examinations respectively. Accounting course is the foundation, and the review of accounting should start as soon as possible.

2. Read the guidance materials carefully:

"Accounting" is basically based on the content of the counseling materials designated by the AICPA. Therefore, the accounting of tutoring materials is the main basis for exam review, that is, the scope of the exam. Generally, you should read it through 2-3 times, and you can choose 1_2 reference books for normal practice.

3. Intensive review before the exam:

Before the exam, candidates should spend at least two weeks intensively reviewing accounting. The main contents include: (1) comprehensively review the knowledge points in the counseling materials; (2) Strengthen the review and practice of key points, difficulties and doubts; (3) Do at least four sets of simulation questions.

How to pass the CPA exam

The examination of auditing follows the propositional principle of "comprehensive examination, highlighting key points, integrating theory with practice, and paying attention to examining candidates' practical operation ability". Comprehensive assessment refers to a wide range of examination questions, basically each chapter has questions. Highlighting key points refers to highlighting key chapters on the basis of comprehensive assessment, which accounts for a large proportion, generally reaching more than 70%.

Textbook * * * Chapter 65438 +08 and Chapter 65438 +0-4 are the basic knowledge of CPA auditing; Chapter 5-9 is the basic theory and method of CPA audit, which is the difficulty of the whole book; Chapter 10- 14 is the audit of accounting statements, which is a practical part. It should be noted that the theory in chapter 5-9 is combined with the practice in chapter 10- 14; 15 and 16 are audit reports, which are the final results of CPA audit. Everything before them is to provide an objective and fair audit report. 17 is other forensic business, which also needs the combination of theory and practice; Chapter 18 is accounting consulting and service business, which is an introduction to knowledge.

There are five kinds of audit examination questions: single choice questions, multiple choice questions, true or false questions, short answer questions and comprehensive questions.

Candidates should pay attention to the following questions when reviewing the audit exam:

1. Review thoroughly and read through the tutorial materials.

Candidates should carefully and comprehensively review and master the content of counseling materials, which is the scope of the topic. While reading the textbook carefully and mastering the content of the textbook, candidates should also do more exercises properly, do the assigned exercises carefully, and increase their understanding of the textbook content through practice; Through practice, gradually explore until you master the idea of answering questions.

2. Examine the audit from the perspective of certified public accountants.

In the process of preparing for the exam, candidates should pay attention to the combination of theory and practice on the basis of mastering, analyze, judge and answer questions from the standpoint of certified public accountants, and properly use the answering skills, so that they will certainly pass the audit course exam smoothly.

How to pass the CPA exam

The tax law examination has the characteristics of wide coverage and prominent focus, focusing on the combination of basic knowledge examination and application ability examination, focusing on testing candidates' practical operation ability, and focusing on examining candidates' proficiency in using knowledge and comprehensive analysis ability.

Judging from the examination questions over the years, the examination of the Tax Law focuses on comprehensive assessment. The content of each chapter is within the scope of assessment, but it is not an average question. Some major taxes generally involved in enterprises account for a large proportion. For example, five entity tax laws and tax collection and management laws, such as value-added tax, enterprise income tax, income tax of foreign-invested enterprises and foreign enterprises, personal income tax and land value-added tax, all accounted for a lot of weight in the examinations over the years. The comprehensiveness of the test questions is getting stronger and stronger. For example, in the test question of 1999, the first calculation question requires the calculation of value-added tax, consumption tax and business tax, and the second calculation of customs duty, value-added tax and consumption tax.

There are five kinds of tax law examination questions: single choice questions, multiple choice questions, judgment questions, calculation questions and comprehensive questions.

Candidates should pay attention to the following questions when reviewing the tax law exam:

1. Fully grasp the tax law course materials.

A comprehensive review and a comprehensive grasp of the contents of the counseling materials are the basis of the examination. Because each chapter has test questions, candidates should avoid betting and guessing questions.

2. Fully understand laws and regulations and improve the accuracy of mastering policies.

Accurate understanding of various tax laws and regulations is the key to passing the exam. Candidates should pay attention to comprehensive understanding when reviewing. Grasp it accurately and use it flexibly, not by rote.

3. Master the content of the textbook.

Every year, many candidates report that time is tight and the number of questions is large. Especially in 2000, most candidates didn't finish the exam. The main reason is that the knowledge is unfamiliar and the problem is too slow. Candidates should do more exercises when reviewing, strengthen the training of proficiency, and at the same time strengthen their understanding of knowledge when doing exercises, not just content with reading, but must do more.

How to pass the financial cost management examination for certified public accountants

The examination of financial cost management has the characteristics of comprehensive examination, many questions, great difficulty in teaching and emphasis on practice. There are generally few existing laws and regulations over the years, which mainly focus on the operational ability of financial quantity analysis. Therefore, the financial cost management examination has a large amount of calculation, in which the calculation questions and comprehensive questions account for more than 50% of the total score, and single-choice questions, multiple-choice questions and judgment questions also have calculation contents. In 2000, the proportion of calculation was even heavier.

There are five types of questions in financial cost management: single-choice questions, multiple-choice questions, judgment questions, calculation questions and comprehensive questions.

Candidates should pay attention to the following questions when reviewing the examination of financial cost management subjects:

1. Review comprehensively, and carefully read through the designated textbooks.

"Financial Cost Management" is based on the content of the guidance materials specified by the AICPA. Therefore, candidates should thoroughly read and be familiar with the contents of the textbook, read the textbook at least three times, remember the basic concepts, understand the basic theories, master formulas and calculations skillfully, and understand every example in the textbook. If you don't really understand the textbook, you will be busy reading other reference materials, doing mock test questions and memorizing them, which will inevitably get twice the result with half the effort.

2. Strengthen exam-oriented practice

Financial cost management is a course with strong application, especially with a large amount of calculation. On the basis of mastering the basic content, skilled application and comprehensive and analytical ability are required. Therefore, on the premise of reading through the textbook, we should do more exercises, understand the ins and outs of calculation formulas, calculation tables and related teaching AIDS in the textbook, and use them skillfully and flexibly.