The advantage of college students' preparing notes is that they have plenty of time and strong learning ability. The disadvantage is that college students lack self-control and are easily attracted by some entertainment activities, which reduces the review time and makes learning inefficient. Therefore, college students should pay attention to preparing for the exam in stages.

College students' preparation and note-taking stage

1. Prepare for the first and second years. Generally speaking, there are few specialized courses in freshmen and sophomores, and most of them are public courses. There are many subjects in the CPA exam, and six subjects in the professional stage have their own difficulties. Freshman and sophomore time is relatively abundant. Therefore, it is very important to start learning basic knowledge in advance, which can help candidates lay a good foundation.

2. Lay a solid foundation in junior year. By the time of junior year, it is not far from CPA exam time, so you can study the basic knowledge well. Look at the teaching materials systematically and build your own knowledge system.

3. Senior three began to prepare for the exam. By the time I was a senior, there were not many courses to learn. Generally, I finish the whole course in the first semester of my senior year. At this time, you can take the note exam as a fresh graduate. Because of the accumulation of professional knowledge in the previous three years, it will be much easier to prepare for the exam now.

Suggestions for college students to prepare for the exam

1. First of all, you should know a little about the subjects and test sites of each subject and choose the preparation materials that suit you. 2. Make a study plan, you can study in the library for a fixed period of time every day, read through the contents of various subjects, understand the knowledge points, and combine the exercises of relevant chapters. 3. Check for missing knowledge points. At this time, you can look at the exercises you did wrong, go back to the book, and build the framework of the whole book, which is more convenient for you to understand and remember.

Pay attention to the key points of each subject in the professional stage examination

"Accounting" needs to focus on the accounting treatment of sales refunds; Summary of accounting treatment of long-term investment and consolidated financial statements; Error correction and other accounting entries processing.

The necessary test points of tax law are value-added tax, consumption tax and enterprise income tax.

The high-frequency test sites of audit are correspondence, analysis procedures and audit working papers.

"Financial Cost Management" requires candidates to master various calculation methods of capital cost.

Economic law examines the case analysis of the combination of property law and contract legal system.

The necessary test points of strategy and risk management are value chain, overall strategy and risk management strategy.