Accounting and finance depend on a lot of income, and it takes a lot of time to review public courses. For a student who takes an examination of a prestigious school for the first time, time and review effect are very insufficient. Therefore, the failure of the first postgraduate entrance examination is also reasonable.
To tell the truth, if you want to be admitted to the graduate school of finance or accounting in Xiamen University, you should at least ensure that your total score of three public courses is above 270. If you don't do this, it must be hopeless. Based on the actual situation, I suggest you consider applying for the economics major of Xiamen University. After all, you are from a regular school and still have a certain foundation. The probability of being admitted is also relatively large.