How to learn the subjects of the 2015 CPA exam

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Now it's time for 2017.

CPA professional examination subjects "Auditing", "Financial Cost Management", "Economic Law", "Accounting", "Corporate Strategy and Risk Management", "Tax Law".

Certified public accountant refers to the person who has passed the CPA qualification examination and obtained the CPA certificate to practice in an accounting firm, the full name of English is Certified Practising Accountant, Certified Public Accountant, abbreviated as CPA, and the subjects of CPA professional examination are "Accounting", "Auditing", "Financial Cost Management", "Economic Law", "Tax Law", "Corporate Strategy and Risk Management" The comprehensive stage is a comprehensive test of vocational ability.

In some other countries, the Institute of Certified Public Accountants, such as the Canadian Institute of Certified Public Accountants in Canada, the American Institute of Certified Public Accountants in the United States, the Australian Institute of Certified Public Accountants in Australia, and the Association of Chartered Certified Accountants in the United Kingdom, rather than the accountants with the concept of intermediate titles in China.

The CPA exam subjects are as follows:

1. Accounting. Accounting is a basic course, and it has a certain correlation with many other subjects. Accounting is the most difficult of the six courses, especially its entries, which is a headache for many students.

2. Audit. If you can fully understand the knowledge points in the textbook, the questions will be very good, and it is recommended to do some targeted questions when studying to deepen your memory.

3. Financial cost management.

There are a lot of formulas in such a course, and it is not only necessary to memorize these formulas, but also to be able to distinguish the difference between them, and if you want to learn this course well, you can only deepen the memory of the formulas.

4. Tax law and economic law.

The learning methods of these two subjects are relatively similar, both are more memorization and more memorization, and the most important thing is to understand the knowledge points and apply them lively.

5. Strategy. When learning this course, we should sort out the knowledge framework of this course, and do more about the same knowledge points and similar question types, so as to find out the feeling of different forms of questions.

The CPA exam subjects are as follows:Auditing, Financial Cost Management, Economic Law, Accounting, Corporate Strategy and Risk Management, Tax Law.

Applicants for the professional stage examination can apply for 6 subjects at the same time, or they can choose to apply for some subjects. The passing results of a single subject in the CPA professional stage examination are valid for 5 years. Candidates who have passed all subjects in the professional stage examination in five consecutive annual examinations will be issued a certificate of passing the professional stage examination of the national unified examination for certified public accountants.

CPA Exam Subjects:

The CPA professional stage examination consists of 6 subjects: accounting, auditing, financial cost management, corporate strategy and risk management, economic law, and tax law, and 1 subject of the comprehensive professional ability test in the comprehensive stage of the CPA examination.

The CPA examination implements a unified national examination system, and the examination is divided into a professional stage and a comprehensive stage, of which the professional stage includes six subjects, including accounting, auditing, financial management, strategy, tax law, and economic law, and the comprehensive stage includes a comprehensive test of professional ability (test paper).

1. Paper 2), the CPA exam is relatively difficult, and candidates need to have a certain learning ability and thinking ability to pass the exam.

Difficulty of the exam. Certified public accountants are relatively difficult to examine, with an annual pass rate of about 25% in the professional stage and about 80% in the comprehensive stage. Candidates who prepare carefully for the exam will also be able to pass the exam successfully.

Compared with non-accounting candidates, accounting majors have a certain accounting foundation, which is easier to understand when studying for the note, and the preparation of the accounting major for the examination can also promote the study of the major.

The CPA exam subjects are as follows:

The CPA examination is divided into the professional stage and the comprehensive stage, and there are 6 subjects in the professional stage, namely "Auditing", "Financial Cost Management", "Economic Law", "Accounting", "Corporate Strategy and Risk Management", and "Tax Law"; There is one subject in the comprehensive stage, namely the Comprehensive Vocational Aptitude Test (Paper 1) and the Comprehensive Vocational Aptitude Test (Paper 2).

Certified public accountant refers to a person who has obtained a certified public accountant certificate and practices in an accounting firm, and the full name of Certified Public Accountant (CPA) refers to professionals engaged in social auditing, intermediary auditing, and independent auditing. The CPA Examination is a qualification examination for the accounting industry in China.

CPA Exam Subject Introduction:

1. "Accounting": The content of learning is mainly bookkeeping and reporting, which is a relatively basic content, and it is relatively simple for candidates to learn.

2. "Tax Rough Method": It is a relatively important course, the main content is tax law and taxation.

3. "Audit": Among the six subjects, the difficulty coefficient of auditing is the highest, not only need to learn the audit objectives and scope of financial statements, but also need to have the basic round of preparing financial statements.

4. "Economic Law": mainly theoretical knowledge, you need to read aloud and memorize, and be familiar with the knowledge points in the book.

5. "Financial Cost Management": There are many assessment contents, such as report analysis, equity distribution, profit sensitivity analysis, etc.

6. "Corporate Strategy and Risk Management": The content is comprehensive, involving the fundamental concepts of corporate strategy and risk management, which requires clear learning methods, good at summarizing and doing more exercises.

The subjects of the CPA exam are introduced as follows:

The CPA exam is divided into a professional stage and a comprehensive stage, and only those who pass the professional stage can take the comprehensive stage exam. After passing all the exams, you can get the CPA certificate.

The examination subjects at the professional level are divided into accounting, auditing, tax law, economic law, financial cost management, corporate strategy and risk management. The examination subjects in the comprehensive stage are divided into vocational ability comprehensive tests.

I.II. Because the CPA professional stage results are valid for five years, that is, if you do not successfully pass six subjects in the fifth year, the results of the previous first year will be invalidated, and so on, until all the subjects are passed.

Therefore, when candidates take the CPA exam, they must have a simple plan for their preparation for the exam, and learn to reasonably match the preparation subjects, so that the chances of winning are greater. In addition, there are many things that need to be studied for the CPA exam, and it is imperative to improve the efficiency of learning if you want to pass the results within the validity period of the results.

It is best to complete the CPA exam in a few years.

First of all, according to the current policy, the passing results of a single subject examination in the professional stage of CPA are valid for five years. For candidates who have obtained a combined score in all subjects in the examination for five consecutive years. The Examination Committee of the Ministry of Finance and Pure Tourism issued a certificate of certified public accountant.

It is important to note that the CPA exam scores, calculated for the year in which the first exam was passed.

The CPA Comprehensive Stage Examination, which was previously required to be passed within five years. However, since 2014, the requirement of the number of years has been abolished, and candidates can pass at any time, which is very beneficial news for candidates and can reduce some of the pressure of the exam.

Because there is a time limit for the CPA professional exam results, you must plan your preparation subjects reasonably to ensure that you can pass the exam within the validity period. Most candidates will choose to pass the CPA exam within 2 to 3 years, which is also a more reasonable method.