2. Fresh graduates can apply for master's degree in accounting in most schools, and only a few schools only recruit students who are exempt from the test, such as the Central University of Finance and Economics.

3. Check the notes in the professional catalogue published by the school. Most schools can apply for a master's degree and a master's degree, except that some masters indicate that on-the-job study is required, and a few schools only enroll tuition-free or master's students.