Questions about 2019 Junior Accounting Exam Preparation Question 10

First of all, "Accounting Basics", "Accounting Computerization", and "Financial Regulations and Accounting Professional Ethics" are the contents of the accounting certificate exam, and the accounting certificate exam has been officially canceled since 2017, so these three subjects are not taken now. At present, the junior accounting title is a basic examination, and only two exams are exams: "Elementary Accounting Practice" and "Fundamentals of Economic Law".

Secondly, the difficulty of the primary accounting exam is not great, and it is no problem to study on your own, and it is completely too late to review from now on, but you should pay attention to the more active notes and questions, and you can also combine it with the ** course on the Internet to learn. If the personal self-control is relatively poor, it is recommended to register for a class, and it does not cost much, compared to the income brought by the title, the cost of registering for a class is basically negligible.

Finally, the registration time for the 2019 Junior Accounting Title Exam should be November-December 2018, so keep an eye on the time and don't miss the registration time.

It is definitely better to study sooner rather than later, and the longer the preparation time, the more confident it will be. The textbook must be read first, of course, not all of them must be read, focus on the exam syllabus, first understand the changes in the content of the exam, and then begin to learn gradually in chapters, after learning a knowledge point, you must do the corresponding practice questions to consolidate. The real questions and mock questions in the final sprint stage are very important, and I am doing the questions on the Lai Xuebao app, which I have to say has played a great role in helping me pass the exam!

2023 Elementary Accounting Exam Questioning Skills: When doing multiple choice questions, if you don't have a clue, you can use the elimination method to find out the answer, first of all, exclude the options with obvious errors, such as the two options are not expressed in the same way, but the final meaning is exactly the same, then these two options are usually wrong, if you encounter two options with opposite meanings, one of them will generally be the correct answer; When making multiple choices, make it clear that opposing options cannot be the answer at the same time, so choose one or the other; To do true/false questions, you should grasp the key words, such as "certainly", "always" and other more absolute words are usually wrong; Indefinite multiple-choice questions can also use the elimination method to eliminate the wrong answer, and then pick one of the two options with similar meaning as the correct answer, and the indefinite choice multiple choices are all wrong, and the less choice can get the corresponding score, so when it is uncertain, you can give up appropriately and choose a conservative score.

Elementary Accounting Exam Content.

The question types of the primary accounting exam include Yu Yuliang's multiple-choice questions, multiple-choice questions, true/false questions and indefinite multiple-choice questions, and the examination implements a closed-book and paperless examination, that is, candidates need to obtain test questions at the computer terminal, answer and submit the answer results. The examination subjects include "Fundamentals of Economic Law" and "Elementary Accounting Practice", of which the duration of the "Elementary Accounting Practice" subject is 105 minutes, and the "Fundamentals of Economic Law" subject examination time is 75 minutes.

Advice for beginner accounting exam preparation.

1. Actively prepare for the exam. The primary accounting exam is relatively simple compared with the note and intermediate exams, but the scope of the examination is relatively wide, and the knowledge points involved are more detailed.

2. Clarify the requirements of the syllabus, do not blindly prepare for the exam, and grasp the correct direction of exam preparation, that is, candidates make good use of all kinds of learning materials, including exam syllabus, official textbooks, past questions, etc.

3. Take notes of each chapter in a timely manner, sort out the knowledge points, and mark the key points and difficulties in particular, so as to facilitate subsequent review and review.

How to prepare for the exam for elementary accounting.

The method of reading books for primary accounting is as follows: the books for primary accounting preparation are mainly based on official textbooks, with special attention to the details and explanations of textbooks, and the first step is to read through and make good use of the table of contents to roughly grasp and understand the knowledge system and content of textbooks; The second step is to read and understand the specific and important details. The third step is to read intensively, especially to firmly grasp the key knowledge modules, and memorize them on the basis of understanding; At the same time, they should also be good at summarizing and comparing the contents of the book, learn to integrate and use them skillfully in the actual process of doing problems.

2023 Junior Accounting Exam Answering Skills: 1. Plan the answering time, so as to ensure that the corresponding questions are completed within the specified exam time; 2. Mark key words, such as "always", "absolutely", etc., and carefully review the question, so that you can select the most correct answer in a targeted manner; 3. Make good use of the elimination method and other methods, if you can't determine the correct answer at a glance when doing multiple-choice questions, you can first eliminate the obviously incorrect answers one by one to improve the probability of scoring the answer.

What is tested in the Junior Accounting Exam.

Elementary Accounting Examination "Fundamentals of Economic Law" and "Elementary Accounting Practice" two examination subjects, junior accounting candidates need to pass the assessment of two subjects in one examination year to obtain the primary accounting certificate.

What materials can I use to prepare for the Elementary Accounting Exam?

To prepare for the Junior Accounting Exam, you can use the official examination syllabus, official textbooks, past past questions, and materials compiled by the institution. Among them, the syllabus sets the scope of the exam, which is a basis for the exam; The official textbook is organized and compiled by the Accounting Qualification Evaluation Center of the Ministry of Finance of China, which clarifies the framework of the primary accounting knowledge system within the scope set by the outline. The past papers have clarified the type and style of exam questions for candidates, and can further adapt to future exams through practice. At the same time, there are also various materials compiled by each institution itself, which can also play an auxiliary role to a certain extent.

Difficulty in preparing for the Elementary Accounting Exam.

1. Insufficient preparation for the exam. In the process of preparing for the exam, if you do not grasp the knowledge points within the scope of the exam, especially remember some key knowledge points and difficulties, it is easy to fail the exam.

2. The practice is not sufficient, and the skills of doing questions have not been mastered. Question-making skills are also a very important part of answering questions, and the lack of answering skills during the exam will also lead to failure in the exam.

3. Unfamiliar with the process of the exam. Elementary accounting is conducted in the form of computer-based paperless, and many candidates are not prepared for this aspect when preparing for the exam, and will encounter various operational problems during the exam, which will affect the status of the exam and the efficiency of answering questions.

2019 1011058 The concept of accounting (available for trial).

The textbook shall prevail. In the 18-year textbook, "the price paid by the enterprise to acquire trading financial assets includes the cash dividends that have been declared but not yet paid or the interest on bonds that have reached the interest payment period but have not yet been received" was included in the cost of acquiring trading financial assets, but the 19-year textbook was changed back.

1. When an enterprise acquires a trading financial asset, it shall take the fair value of the financial asset at the time of acquisition as its initial recorded amount.

2. The price paid by an enterprise for the acquisition of trading financial assets includes cash dividends that have been declared but not yet paid or bond interest that has reached the interest payment period but has not yet been received, which shall be separately recognized as receivables.

3. The relevant transaction costs incurred by the enterprise in obtaining trading financial assets shall be included in the current profit or loss when incurred, and the investment income shall be offset, and if the transaction expenses are incurred to obtain a special VAT invoice, the input tax shall be deducted from the output tax of the current month after being certified.

1. New practical assessment In 2018, the basic knowledge of financial management in the content of the financial management textbook for intermediate accountants was added to the primary accounting practice textbook, which gradually connected the primary and intermediate levels. 2. Increase the difficulty of the examination According to the survey, there are currently 4.43 million people holding primary accounting certificates, 1.8 million holding intermediate accountant certificates, and 140,000 holding senior accountant certificates. It can be seen that there is a shortage of senior accounting talents, and there are many junior accounting personnel, and it is very likely to improve the overall quality of accounting personnel by increasing the difficulty of the primary accounting examination in 2019.

3. Professional restrictionsWith the development of the accounting industry, the surplus of grassroots accounting personnel has intensified, and from the perspective of the number of junior accounting applicants in 2018, it is very likely that professional restrictions will be increased in the future professional title examination to regulate the number of accounting personnel.

The statute of limitations for claiming compensation for infringement of personality rights is 3 years from the time when you know or should have known that your rights have been damaged and that you have the obligor.

On November 1, 2017, Wang knew that his rights had been harmed, but he did not know the infringer and could not file a lawsuit; On December 1, 2017, the infringer was found and a lawsuit was filed, which led to the interruption of the statute of limitations and the recalculation of time, so D was chosen.

Wang found that his personality rights had been violated; On December 1, 2017, Wang arrested the infringer. On November 1, 2017, Wang did not already know that his rights had been damaged, but he did not know the infringer.

Article 136 of the General Principles of the Civil Law states that "the statute of limitations for the following actions shall be one year: (1) Compensation for bodily injury.

Article 137:"The statute of limitations period is calculated from the time when you know or should know that your rights have been infringed. However, if more than 20 years have elapsed since the date on which the rights were infringed, the people's courts will not protect them. Where there are special circumstances, the people's court may extend the statute of limitations."

Article 168 of the Opinions of the Supreme People's Court on Several Issues Concerning the Implementation of the General Principles of the Civil Law of the People's Republic of China provides that "during the limitation period for personal injury compensation, if the injury is obvious, it shall be calculated from the date of injury; If the injury was not discovered at the time, but the injury is later confirmed by examination and can be proved to have been caused by the injury, it shall be counted from the date on which the injury was diagnosed".

1.What are the tests in the Elementary Accounting Exam and the characteristics of each subject in the exam?

The Elementary Accounting Exam "Elementary Accounting Practice" is relatively difficult, with two-thirds of the scores to be calculated, and this part of the content is very flexible, which may be a hindrance in the entire exam. It is recommended that candidates should pay attention to comprehension and memorization when reviewing "Elementary Accounting Practice", deepen their understanding of knowledge points by doing questions, and grasp the same problem from multiple perspectives.

The knowledge of the primary accounting examination "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 necessary for everyone to have 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 examination makes everyone feel very difficult. Most of the basic laws and regulations are memorization-type content, and it is recommended that candidates use mind maps to establish an overall knowledge framework and systematize fragmented knowledge.

2.What are the question types for the Junior Accounting Exam?

The questions of the primary accounting exam are all objective questions, and the specific question types include four types: single choice, multiple choice, judgment, and indefinite choice, among which the indefinite choice has the highest degree of comprehensiveness and the greatest difficulty.

3.Tangled! Elementary Accounting Practice on the left, Fundamentals of Economic Law on the right, which subject to learn first?

Candidates for the primary accounting exam have different learning foundations, so the suitable learning methods are also different, and which one to learn first is also different. However, for most people, it is recommended to study the two subjects together, and the learning content of the subjects is intersecting, and it is better to prepare for the exam together.

That's all for the Q&A on preparing for the Junior Accounting Exam, and I wish all candidates a satisfactory result. More information about the preparation skills for the Junior Accounting Exam, dry tips for exam preparation, news and information will be updated continuously.