What are the difficulties of the Accounting Junior Title Exam?

Junior Professional Title Examination:

The junior title is the national examination, unlike the accounting qualification examination, which is an examination organized by various provinces and municipalities, and the examination questions vary greatly from year to year.

Individuals recommend that you find your local accounting institution for training.

You can look at the accounting training institutions in your place at a hundred degrees, and find a few more to compare them, and the training institutions are not large, but the training institutions that are suitable for your current situation.

Good luck passing the exam !

The difficulty of the junior title is not very large, if there is no foundation, it is recommended to enroll in a class to study, all are objective questions, the course of Zhong-hua is great, there are many people who have passed, it is recommended that you go and see.

I just passed this year's junior title, after more than two months of sprint, just passed the passing line, it doesn't feel very difficult, usually read more books, do more questions, if it is self-study, I recommend buying some online school practice questions to do.

The registration for the 2022 junior accounting title exam is getting closer and closer, and at present, many students are ready for next year's exam preparation, so is it difficult to take the junior accounting title exam? What is examined?

According to the regulations of the accounting examination of the Ministry of Finance of the People's Republic of China, the primary accounting title examination needs to take two subjects, one is "Elementary Accounting Practice" and the other is "Economic Law Sakura Roots". The basic accounting practice test mainly focuses on the candidate's ability to handle the basic business of accounting, and the basic test of economic law mainly focuses on the candidate's mastery of the basic laws and regulations related to accounting and spine sensitive calculation. Elementary Accounting Practice Subjects.

There are only two subjects in the Junior Accounting Title Examination, and these two subjects are consecutive, and the total examination duration is three hours, which are 105 minutes for Elementary Accounting Practice and 75 minutes for Economic Law Fundamentals. The question types of these two subject exams are all objective questions, including single choice questions, multiple choice questions, true or false questions, and indefinite multiple choice questions, and there are no subjective questions.

Is the Junior Accounting Exam difficult?

Is it difficult to learn the subjects of the Junior Accounting Title Exam? Of course, it is not difficult to learn, there are only two subjects in the primary accounting title examination, and the content is relatively basic, so it is not difficult to learn. The primary accounting title examination can be said to be a threshold level certificate in the accounting industry, and only two subjects need to be examined, as long as the attitude is correct and serious study, these two subjects are not difficult to learn.

1. Strong self-control.

This kind of candidates can read textbooks and study together with online classes, and then change their doubts and brush up more questions, keep checking and filling in the gaps, and keep laying a solid foundation, these two subjects are not difficult to learn.

2. Poor self-control.

Such candidates can consider enrolling in classes, which can restrain their own learning, and there are also people who guide you to better prepare for the exam. However, this is not a certainty, and you can also arrange a preparation plan according to your personal study habits, some people can't listen to online classes, and some people can't learn by themselves.

1. Comprehensive assessment.

Most of the content required by the exam syllabus is covered. Basically, every chapter has a title, and even if it is not a key content, there will be a small number of questions;

2. Focus.

On the basis of comprehensive assessment, focus on the main knowledge points. Assets, revenues, profits, and financial reports fall into this section, often accounting for more than 60 points; In addition, the accounting of assets, the accounting of income and the combination of financial reports often produce highly comprehensive topics.

3. The topic has a certain degree of comprehensiveness.

Multiple-choice questions mainly assess the handling of various economic operations, so the questions have a certain degree of difficulty and comprehensiveness. For example, when accounting for income, it can involve accounting issues such as value-added tax, accounts receivable, and notes receivable; After examining the handling of economic operations, it is also possible to examine the preparation of financial reports. Therefore, candidates should be able to integrate the knowledge points.

4. The content of the subject of "Fundamentals of Economic Law".

one part is economic law (Chapters I, II and III), accounting for 40%;

One part is the tax law (Chapters 4, 5, 6 and 7), which is of equal examination, accounting for 60%.

5. The distribution of the score of each chapter.

Chapter 1 "General" 10 points.

Chapter 2 "Legal System of Labor Contract and Social Insurance" is 15 points.

Chapter 3 "Payment and Settlement Legal System" 15 points.

Chapter 4 "Legal System of Value Added Tax, Consumption Tax and Business Tax" 20 points.

Chapter 5 "Legal System of Enterprise Income Tax and Individual Income Tax" 20 points.

Chapter VI "Other Tax Legal Regimes" 15 points.

Chapter VII "Legal System for the Administration of Tax Collection" 5 points.

6. The law of propositions.

Each chapter has a title, with an average score of about 40% for economic law and about 60% for tax law. The basic knowledge accounts for a large proportion, and the assessment scope is both detailed and extensive, but not flexible and in-depth; Difficult section.

Chapters 2, 3, 4, and 5 are also chapters in the multiple-choice proposition set.

The topic has a certain degree of comprehensiveness The indefinite multiple-choice question mainly assesses the handling of various economic operations, so the topic has a certain degree of difficulty and comprehensiveness.

The subjects of the Junior Accounting Title Examination include "Elementary Accounting Practice" and "Fundamentals of Economic Law". Those who take the primary qualification examination must pass all the subjects in one examination year in order to obtain the primary qualification certificate.

Elementary Accounting Practice is relatively difficult, with two-thirds of the scores to be calculated, and this part of the content has a lot of flexibility and may be a hindrance in the whole exam.

The knowledge of "Fundamentals of Economic Law" looks relatively simple, but because of its importance in the theoretical system of the entire primary professional title examination, it is inevitable that everyone has a deeper understanding of it, so the difficulty of the examination may be increased, although the content of the textbook is not very much, but each exam makes everyone feel very difficult.

There is a certain degree of difficulty in the junior accounting title examination. Because the test has a wide scope, a large range of knowledge, and flexible questions, candidates need to have the ability to analyze and deal with actual cases on the basis of understanding the knowledge of the textbook.

The primary accounting title examination is organized by China, with a unified examination time, a unified examination syllabus, a unified examination proposition, and a unified qualification standard, and is held once a year in principle. Persons engaged in accounting work in state organs, social organizations, enterprises, institutions and other organizations and who meet the registration requirements can apply for the examination. Those who pass the primary qualification examination for accounting professional and technical skills will be issued with the "Accounting Professional and Technical Qualification Certificate" uniformly printed by the Ministry of Personnel and printed by the Ministry of Personnel and the Ministry of Finance, which is valid in China.

It is destined to be an extraordinary year, after the postponement of the exam, the refund of the exam and the cancellation of the exam in some areas, the first batch of candidates walked into the examination room at 8:30 today and started the examination of "Elementary Accounting Practice" and "Fundamentals of Economic Law". How difficult is it?

The deep space net will take you to see it

1. This year's exams have changed dramatically.

This year's junior accounting title exam has really changed too much! Due to the impact of the epidemic, the thunderous May exam was postponed and changed to August 29 to September 4, and September 9 to September 10, which were connected with the intermediate examination. Due to the adjustment of the test schedule and the change of the epidemic, many places have also issued notices of refunds, transfers and even postponement of the 2021 exam.

Candidates who can still take the primary exam this year will also face adjustments in the exam. Temperature checks are required in advance:

According to local requirements, prepare health codes, commitment letters, itinerary cards, etc., and some areas require candidates to arrive at the test room 1 hour in advance to prepare for queuing and signing in for temperature measurement.

The exam itself has also been greatly adjusted, with each subject shortened by 15 minutes, the number of questions reduced, and the score of each question also greatly adjusted! So how difficult is this year's exam? Let's hear what the candidates have to say

2. Is this year's exam difficult?

What content was examined?

1.Bring along the relevant exam documents.

Candidates need to bring their personal ID cards, admission tickets, and some areas also require them to bring a residence permit for the exam, so they need to bring their documents according to the requirements of the local test area.

2.Arrive at the exam room on time.

On the day of the test, candidates should go out as soon as possible, cooperate with the teacher to sign in before entering the examination room, and 30 minutes after the start of the test, candidates are not allowed to enter the examination room to take the test, and will be treated as absent.

3.Timing wisely.

There are two subjects in the primary accounting exam, the examination time is continuous, but it cannot be mixed, and candidates need to complete the answer of one subject, and only after submitting the paper can they start answering the other examination subject, so candidates must pay attention to the answering time of the two subjects when taking the exam, the examination time of "Fundamentals of Economic Law" is 75 minutes, and the examination time of "Elementary Accounting Practice" is 105 minutes.

What is the content of the junior accounting exam.

The subject of "Fundamentals of Economic Law" mainly examines the candidates' mastery of the basic laws and regulations related to accounting, involving the scope of VAT taxation and the calculation of the amount of VAT payable including filial piety; Calculation of the scope of consumption tax and the amount of consumption tax payable; The basis for calculating the tax and the calculation of the tax payable for urban maintenance and construction tax, vehicle acquisition tax and customs duties.

The course of "Elementary Accounting Practice" focuses on the candidates' business operation ability, and requires the candidates to be proficient in using basic accounting skills to solve conventional accounting practice problems, involving the measurement attributes and application principles of accounting elements, the classification of original vouchers and accounting vouchers, and the requirements of long-term amortized expenses and product cost accounting.

The question types are the same for both test subjects, specifically multiple-choice questions, multiple-choice questions, true/false questions, and open-ended multiple-choice questions.

Eligibility criteria for the Junior Accounting Exam.

The passing standards for the two examination subjects are uniform across the country, with a passing score of 60 points and a full score of 100 points.