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The sixth-level exam is about some of the difficulties.
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Note: The comprehensive stage of the examination is mainly to test whether you have the ability to apply professional knowledge in the practice environment of CPAs, maintain professional values, professional attitudes and professional ethics, and effectively solve practical problems.
The National Unified Examination for Certified Public Accountants is a professional qualification examination for professional and technical personnel established by the Ministry of Finance of the People's Republic of China in accordance with the Law of the People's Republic of China on Certified Public Accountants and the Measures for the National Unified Examination of Certified Public Accountants. To hold the position of certified public accountant and auditor, you must pass the national unified examination for certified public accountants.
Those who have passed the national unified examination for certified public accountants shall be uniformly issued a certified public accountant certificate by the Ministry of Finance of the People's Republic of China and may engage in related work.
Governing Body. The Ministry of Finance of the People's Republic of China has established the Certified Public Accountants Examination Committee (hereinafter referred to as the Examination Committee of the Ministry of Finance) to organize and lead the national unified examination of certified public accountants. The Examination Committee of the Ministry of Finance has established the Office of the Examination Committee of Certified Public Accountants (hereinafter referred to as the Examination Office of the Ministry of Finance) to organize and implement the national unified examination of certified public accountants. The examination office of the Ministry of Finance is located in the Chinese Institute of Certified Public Accountants.
The finance departments (bureaus) of all provinces, autonomous regions, and municipalities directly under the Central Government shall establish local certified public accountant examination committees (hereinafter referred to as local examination committees) to organize and lead the national unified examination of certified public accountants in their respective regions.
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Note: The CPA Vocational Aptitude Comprehensive Test Paper 1 and the CPA Vocational Aptitude Comprehensive Test Paper 2 are required for the comprehensive stage examination, a total of two subjects.
CPA Vocational Aptitude Comprehensive Test Paper 1, one morning, one hour, focusing on assurance business, involving accounting, auditing, tax law.
CPA Vocational Aptitude Comprehensive Test Paper 2, Analysis, Management, Consulting Business Focus. The topics covered include economic law, financial cost management, and corporate strategy and risk management.
Each set of test papers is a large case analysis question, with 8-13 small questions, of which there is a small question in the test paper of Career 1 can be answered in English, and the correct answer can have an additional score of 5 points, the total score is 55 points (including 5 additional points in English), and the total score of Career 2 is 50 points. The test results are based on the total score of Occupation 1 and Occupation 2, and 60 points are passed.
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In the process of preparing for the CPA exam, it is divided into the professional stage and the comprehensive stage of the exam, only through the professional stage of the exam can you participate in the comprehensive stage of the exam, below I will provide you with the comprehensive stage of the exam content, below I will provide you with the content of the comprehensive stage of the exam, I hope it will be helpful to you.
The CPA Comprehensive Stage Examination only has 5 points in Paper 1 with additional sub-questions in English, and candidates are encouraged to answer in English.
As early as 2014, the score of English in the CPA comprehensive stage exam was 22 points, which is indeed a problem for many candidates who are not good at English. At the first meeting of the Certified Public Accountant Examination Committee of the Ministry of Finance in 2015, it was decided that English questions will no longer be set in the 100-point system for the comprehensive stage examination. At the same time, in order to reflect the orientation of international talent training and learn from the practice of the professional stage, a 5-point English answer additional sub-question is set in the first paper of the Vocational Ability Comprehensive Test to encourage candidates to answer in English.
The comprehensive bridge stage examination mainly tests the ability to comprehensively apply professional subject knowledge in the professional environment, adhere to professional values, follow professional ethics, adhere to professional attitude, and effectively solve practical problems.
1. The examination of vocational aptitude test 1 focuses on the assurance business, integrates the professional knowledge of accounting, auditing and tax law with each other to form a comprehensive case question, and gives information 1-9, which is the various business conditions of the same company, requiring 1-13 questions for the data or combined with the data, and most of the test paper is one question and two questions, accounting and auditing are combined with questions, and accounting and tax law are combined with questions.
2. The second test focuses on management consulting and business analysis, and involves relevant professional knowledge of financial cost management, corporate strategy and risk management, and economic and economic law, which is also presented through a comprehensive case question. Data 1-9 is given for various business conditions of the same company, and 1-13 questions are required for the data or combined with the data, basically all of which are one question and one question, focusing on management consulting and business analysis. Eliminate the let.
The CPA Comprehensive Stage Examination is divided into two sessions, the Comprehensive Test of Professional Ability (Paper 1) (morning exam) and the Comprehensive Test of Vocational Ability (Paper 2) (afternoon exam on the same day). It mainly tests whether candidates have the ability to apply professional knowledge in the CPA practice environment, maintain professional values, professional attitudes and professional ethics, and effectively solve practical problems. The comprehensive examination focuses on the competency of the candidates, and it is recommended that the candidates review the content of the subjects they have taken in the second stage and pay attention to accumulating the necessary practical experience before the examination.
Candidates who do not work in an accounting firm are advised to improve their practical experience through training and other means.
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The comprehensive stage of the examination is mainly to test whether you have the ability to apply professional knowledge in the practice environment of certified public accountants, maintain professional values, professional attitude and professional ethics, and effectively solve practical problems.
The comprehensive stage of the note examination is divided into paper 1 and paper 2, each with 50 marks, and the question type is comprehensive case analysis. Paper 1 focuses on assurance business, focusing on the assessment of accounting, auditing and tax law. Paper 2 focuses on management consulting and business analysis, with an emphasis on financial management, strategy and economic law. Paper 1 has an additional question that can be answered in English to earn an additional 5 points, and candidates who are good at English can try to answer the question.
Comprehensive Stage Exam Requirements: Candidates can only take the Stage 2 exam after passing all the exam subjects in Stage 1. The two stages of the examination are held once a year each.
The second stage of the examination focuses on the competency of the candidates, and it is recommended that the candidates review the content of the subjects they have taken before taking the second stage, and check before the examination to accumulate the necessary practical experience.
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I will take the English test, but it will mainly appear as an additional question, and it will not have much impact.
Specific introduction: 1. The part of the tape scale involving English in the 2017 National Unified Examination for Certified Public Accountants is divided into three categories:
1) Note: The professional stage is an optional additional point;
2) The comprehensive stage of the note will be an optional additional point;
3) Separate CPA National Unified Examination English test.
1. Note the professional stage of English.
Note: There is an optional question in the Professional Stage paper. That is, if the candidate chooses to answer in English, an additional 5 points will be added for the correct answer. Correct answers in Chinese are still calculated according to the original score value, and no points will be added.
In the professional stage, the proportion of English is very small, and if the English is not very good, you can directly ignore this part.
2. Note the comprehensive stage of English.
Starting from 2015, the Comprehensive Stage Examination of the Note Club Examination will only set 5-point English answer additional questions in Paper 1, and candidates are encouraged to answer in English, and English questions will not be set in the 100-point system. Looking back at the 2014 comprehensive stage of the exam, the English part of the comprehensive stage exam accounted for 22 points, which is a difficult problem for many candidates who are not good at English. In 2015, the syllabus clearly canceled the English questions within 100 points, and in 2017, the policy of continuing to use for 15 years, the English score was adjusted, so the difficulty of the interview questions has increased accordingly.
3. Independent English test.
This test is separate from the professional and comprehensive stages of the CPA exam. It does not affect the candidate's ability to obtain the CPA general certificate, and it is a voluntary examination.
3. You can register for the CET-6 certificate if you have obtained the CET-6 certificate. The advantage of taking the English test is that those with excellent results will enter the talent pool of the CPA industry, and the China Note Association will focus on training them, and give priority to Qingshan for some opportunities. It is recommended that candidates with a good foundation and who intend to engage in international business can apply for the exam, but it is not recommended that you apply for the English Burning High School test for the exam that is still in the professional stage of the note, and it is better to pass the professional stage of the note first.
To sum up, in fact, English cannot be the standard for deciding whether you pass the registration meeting, it can only be said that if it can be easier, the CPA exam is fair, even if you don't know English, we can easily pass the test through our own efforts!
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Note: The comprehensive examination covers auditing, accounting, tax law, and professional ethics.
Note: The comprehensive stage refers to the second stage of obtaining the CPA qualification. The second stage is the comprehensive stage, where one subject of the comprehensive vocational ability test is set up, and only after passing all the subjects of the professional stage examination can you take the comprehensive stage examination.
In the first stage, there are six sections: accounting, auditing, financial cost management, corporate strategy and risk management, economic law, and tax law. This is the professional tour stage, which mainly tests whether the candidates have the professional knowledge required for the practice of the CPA, and whether they have mastered the basic skills and professional ethics requirements.
Accounting is a Chinese word pronounced kuài jì and its English name is accounting. Accounting has two meanings, one refers to accounting work, and the other refers to accounting staff.
Accounting work is a process of checking accounting vouchers, financial account books, and financial statements on the legal basis of the "Accounting Law," "Budget Law," "Statistics Law," and various tax laws and regulations, and engaging in economic accounting and supervision.
Accounting staff are the personnel who carry out accounting work, such as accounting supervisors, accounting supervision and accounting, property management, cashiers, etc.
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The comprehensive stage of CPA reputation is not difficult for candidates who have passed the professional stage exam, and it is relatively simple according to the pass rate of more than 80% in the comprehensive stage over the years. The knowledge points examined in the CPA comprehensive stage exam are generally key content, and 80-90% of the test points are very similar every year, all of which are basic theories, so it is easier for candidates to pass.
The comprehensive stage mainly tests whether the candidates have the professional knowledge, correct professional values, good professional ethics, and the ability to effectively solve practical problems in the CPA practice environment, rather than a large amount of professional knowledge as the professional level, so the examination of the comprehensive stage of the CPA is relatively easy to pass.
What is the pass rate of the CPA comprehensive stage?
Judging from the 2021 CPA exam, the pass rate of a single subject in the comprehensive examination stage has reached. CPA Comprehensive Stage Examination, Pass Rate; years reached; The pass rates in 2018 and 2017 were and respectively. Judging by the pass rate in these five years.
The pass rate of the CPA comprehensive stage is still relatively high.
What is the CPA Comprehensive Exam passing score?
The examination subjects of the CPA comprehensive stage are the "Comprehensive Test of Professional Ability", which is divided into test papers.
1. Paper 2, the full score of each paper is 50 points, and the total score of the two papers is 60 points.
Characteristics of the CPA Comprehensive Stage Examination.
1. There is not much calculation.
For example, the cash flow of financial management in the professional stage needs to be calculated step by step, and the process is more complicated, or the value-added tax and enterprise income tax of the tax law are also quite troublesome to calculate, while the comprehensive stage will need to calculate a lot fewer topics, and it will not be as complicated as the professional stage.
2. The content is subjective.
In the same way, the relative value model is applied, and the financial management examination at the professional stage focuses on calculating the value per share based on the ratio, while the comprehensive stage may make us lose the advantages and limitations of the price-to-book ratio model, and the tax law subject may involve some theories of international taxation and so on.
3. There is plenty of time for the exam.
The examination time of the comprehensive stage of the note meeting is more abundant than that of the professional stage, and there is more time for candidates to think, but it also means that the time is increased and the attention consumption is increasing.
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In 2012, English was required for the CPA comprehensive stage exam, and in 2012, English accounted for 18 points.
Note: The comprehensive stage, in particular, refers to the second stage of obtaining the CPA qualification. The second stage is the comprehensive stage, with 1 subject of the Vocational Aptitude Comprehensive Test. This stage is mainly to test whether the candidate has the ability to apply professional knowledge in the CPA practice environment, maintain professional values, professional attitude and professional ethics, and effectively solve practical problems.
Exam Requirements: Candidates can only take the exam in the second stage after passing all the exam subjects in the first stage. The two stages of the examination are held once a year each.
The second stage of the examination focuses on the competency of the candidates, and it is recommended that the candidates review the content of the subjects they have taken before taking the second stage, and pay attention to accumulating the necessary practical experience before the examination.
For the comprehensive test and the English section, the proportion of points in each year has risen significantly, and the difficulty has increased.
Note: On the basis of mastering the knowledge and basic skills of various disciplines in the professional stage, candidates are able to comprehensively use the knowledge and related skills of various disciplines to screen, screen and judge the practical cases in the professional environment, identify the nature, impact and requirements of business problems, use the information and knowledge they have mastered to conduct in-depth business and financial analysis and processing, put forward effective opinions, suggestions or solutions, and clearly express and elaborate.
The computer-based test has been started in the comprehensive stage of the exam, and after analysis, the following characteristics of the exam are presented:
1.Question Format:
1) The exam is divided into two volumes, the first and the second, each paper is 50 points, and the total score is 60 points.
2) Each volume has a Big Mac question, and Paper 1 mainly deals with auditing, accounting, tax law, and professional ethics; Paper 2 deals mainly with strategy, financial management, economic law, and professional ethics.
3) It is difficult to say the proportion of the score of each subject in each test paper, but this cannot change the two lines of audit-based and strategic management-based assessment.
4) English questions are only available in the second paper in the first three years, and as mentioned above, the score has experienced a jump of 10-14-18-22, which makes many candidates miserable.
5) Computer-based test.
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