1. Make a scientific plan during the preparation period to ensure the learning efficiency.
The written test of CPA's economic law subject has many contents and a long preparation period. When preparing for the exam, candidates must have a general plan for the study materials and study time, adjust the plan in time with the specific study situation, make a specific study plan every week and every day, and then strictly implement it according to the preparation plan to ensure high-quality and effective study.
2. Control the preparation progress and sort out the wrong problem set.
Candidates must plan their time reasonably and control their progress. Candidates can record in the mobile phone memo, fill in the daily study tasks, grasp the situation, study progress and so on. Sorting out the wrong questions is also a key step. Every time you finish a chapter of exercises, you should summarize the causes of mistakes in time, record the types and knowledge points that are prone to mistakes, mark the typical exercises that you have not mastered thoroughly, and study them repeatedly, so that you can avoid making the same mistakes again when you encounter similar problems.
3. Prepare for the sprint and review what you have learned.
In the sprint stage of the CPA exam, candidates are advised to review the past and learn new things, take out the exercises and examples of the textbooks reviewed before, and practice simulation questions and real questions. It is normal for candidates to adjust their mentality before the exam. At the same time, it is also the best state before the exam. The key is to do a good job in psychological construction and adjust one's psychological balance.
Certified public accountant examination subjects
The CPA examination is divided into two stages, including the professional stage examination and the comprehensive stage examination. The professional stage examination for certified public accountants includes six subjects: accounting, auditing, financial cost management, corporate strategy and risk management, economic law and tax law. The highest score of each subject in the professional stage is 105, and the qualified score is 60 points. The comprehensive stage examination is a subject of the Comprehensive Test of Vocational Ability, which is divided into test paper 1 and test paper 2. 50 points for a single volume and 60 points for two volumes.
Pay attention to the subject focus of the professional stage examination
The key contents of the professional stage examination for certified public accountants are as follows: (1) Accounting should focus on the accounting treatment of sales receipts; Summary of accounting treatment of long-term investment and consolidated financial statements; Error correction and other accounting entries processing. Value-added tax, consumption tax and enterprise income tax are the necessary test points of tax law. Letters, analytical procedures and audit working papers are high-frequency test sites for auditing. "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. Value chain, overall strategy and risk management strategy are almost the necessary test points for strategy and risk management.
Contents of comprehensive stage examination for certified public accountants
The comprehensive stage examination of certified public accountants includes the comprehensive test of professional ability, which is divided into test paper 1 and test paper 2. The test questions are comprehensive case analysis, focusing on legal business, management consulting and business analysis. Only candidates who have passed the professional stage examination can take the comprehensive stage examination. The comprehensive examination for certified public accountants is mainly to test whether candidates have the ability to comprehensively apply professional subject knowledge, adhere to correct professional values, abide by professional ethics requirements, maintain correct professional attitudes and effectively solve practical problems in the professional environment. The first test paper focuses on legal business, and its contents mainly involve accounting, auditing and tax law. The second paper focuses on management consulting and business analysis, which mainly involves financial cost management, corporate strategy and risk management, economic law and other professional fields.