What are the key points of the 2010 Junior Accounting Practice Exam?

2010 junior intermediate exam syllabus + electronic textbook + *** courseware + doc handout].

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Send some experience to you.

Elementary Accounting Practice: Single Choice, Multiple Choice, Judgment, Calculation (Entry), General.

Fundamentals of Economic Law: Single Choice, Multiple Choice, Judgment, Calculation (all are tax, 5 points per question, 3 questions), Comprehensive.

The beginner level is really not very difficult. I'll tell you a little bit about the learning experience.

If you are studying accounting, then the beginner is not difficult, compared to the profession, the accounting processing has been strengthened, the statements have also been strengthened, and there is a little more tax knowledge.

The most important thing in learning accounting is to induct and compare the special:

1.For example, induction is accounts receivable, notes receivable, other receivables, accounting content you can summarize, and then there are bad debt provisions, inventory decline provisions, fixed assets impairment provisions, etc., these can be summarized, but pay attention to the difference.

2.The comparison is the current assets versus the current liabilities, and if you learn this way, it will have the effect of spending the same amount of time twice.

3.Learning accounting practice and paying attention to accounting and accounting handling are all taught in such an order.

aInitial measurement.

bSubsequent measurements.

c. Disposal. 4.The difficulty of the basic economic law lies in taxation, and the 3 calculations of the exam will give 15 points to the calculation of taxes, focusing on the basis of taxation such as the taxable value and the taxable quantity, which should be counted and which should not be included.

This is important. For the annual tax examination related to the house, you can look at the past questions to confirm my statement.

5.A new chapter in primary accounting practice is also difficult, especially for non-accounting candidates, the foundation of financial management, especially pay attention to the calculation of the time value of funds, in fact, it is the sum of the proportional number series in mathematics, and the same as the backward formula, mainly do not go to rote memorization, this chapter is not difficult to compare with professional financial management, but for this chapter that has not been added over the years, it is indeed difficult. Simple interest compound interest is easy to calculate, the key is the present value of the final value of the annuity, just start to learn the details, the types of annuities, generally ordinary annuities, that is, postpaid annuities, income or expenditure at the end of each period, but don't memorize here, for example, just remember the end of each period, such as income or expenditure on December 31, if the topic gives January 1, what to do?

It can be quite December 31 every year, so here is the place to pay attention and also to the trick.

Not much to say.

If you are going to apply for training, I suggest that you apply for an online school, after all, after you apply for the exam, buy the primary parameter test, whether you use it to pass easily, or use your dream to come true, it is the editor-in-chief of the online school.

If you still don't understand something, you can add me hi.

The book is all about the point. Take a good look at the textbook.

The 2023 Elementary Accounting Exam has two exam subjects, "Elementary Accounting Practice" and "Fundamentals of Economic Law", of which the "Elementary Accounting Practice" subject is relatively more difficult, so how many chapters are there in the Elementary Accounting Practice? Which chapters are important? Junior Accountant Title

1. How many chapters are there in elementary accounting practice?

Elementary Accounting Practice consists of the following chapters:

Chapter 1: Assets; Chapter 2: Responsibility; Chapter 3:

Owner's equity; Chapter 4: Income; Chapter 5: Fees; Chapter 6 Profit; Chapter VII:

financial reporting; Chapters 8 & 9: Product Costing and Analysis; Chapter 10: Accounting of Administrative Institutions; Chapter XI:

Fundamentals of Financial Management.

2. Which chapters of primary accounting practice are more important?

The exam content of Chapters 3, 5, 7 and 8 of Elementary Accounting Practice is relatively important, and the proportion of scores in these chapters is relatively high and belongs to the focus of the exam.

1.Chapter 3.

The test question type in this chapter is mainly non-directional multiple-choice questions, and the test score is kept at about 16 points, and the test content is mainly based on current assets, including the calculation of current assets, the analysis skills of current assets, etc.

2.Chapter 5.

Chapter 5 has a score of about 14 points, and the content of the exam includes short-term compensation, severance benefits, and other long-term employee benefits that need to be learned to meet employee compensation.

3.Chapter 7.

The compulsory questions in Chapter 7 are also multiple-choice questions, and the score of the test is about 18 points, and the income part needs to master the recognition and measurement of income. Candidates are also required to grasp the relevant contents such as period expenses, calculation of operating profit, and total profit and net profit.

4.Chapter 8.

Chapter 8 is a very important focus in the exam, although the score of about 11 points is not very high, but this chapter of the exam content question types are more, including single choice, multiple choice, judgment, etc., there is more theoretical knowledge, and the content that needs to be understood and memorized is more, this chapter is mainly based on financial reports, including the production of financial reports, details of financial reports, etc.

The subjects of the Elementary Accounting Examination include "Elementary Accounting Practice" and "Fundamentals of Economic Law". Relatively speaking, "Elementary Accounting Practice" is still relatively difficult, many test points need to be calculated, and the flexibility of this part of the content is relatively large, so it should be highly valued; The Fundamentals of Economic Law looks relatively simple, but it tests the mastery of primary accounting theory knowledge, which inevitably requires a deeper understanding of it.

Characteristics of the examination of each subject of the junior accounting title:

The Elementary Accounting Practice exam is mainly about verbal memory and calculation, which is more difficult than the Fundamentals of Economic Law exam, which requires candidates to have various comprehensive abilities, and also lays the foundation for the study of Fundamentals of Economic Law. Elementary Accounting Exam.

"Fundamentals of Economic Law" is relatively not as difficult as "Elementary Accounting Practice", the content of the test center is strong, and most of the content needs to be understood and memorized by candidates, and the content of the textbook may change every year, so it is necessary to pay special attention to the content that changes in the textbook, which is often the most difficult part of the exam.

For more information, you can go to Qinpeng Accounting to understand. Henan Qinpeng Education Technology **** is an Internet vocational education and training institution established in June 2020, focusing on qualification examination training and vocational skills training. Since the establishment of the company, it has adhered to the business philosophy of "taking the needs of students as the center, teaching quality as the foundation, and continuous innovation as the requirement", and has opened several categories of online tutoring courses for accounting titles and teacher qualification certificates.

In fact, now the paperless exam, it should be said that it is the key point, the paperless exam is different for everyone, it depends on your luck, so you need to master each chapter as much as possible. The difficulty of the primary level is only increased on the basis of the practice, but it is not very difficult, read the book carefully, participate in tutoring and do questions, and I hope to pass it after working hard, which is much less difficult than the intermediate level.

The Elementary Accounting Exam includes the basics of economic law and elementary accounting practice, and there are no chapters that can be deleted.

Duration of the Junior Accountant Exam.

The duration of the exam is 105 minutes, and the duration of the exam is 75 minutes.

There are 8 dozen chapters in elementary accounting practice, and the key chapters are in the second asset subject, which needs to be strengthened and brushed up.

The primary accounting title examination is the implementation of China's unified organization, unified examination time, unified examination syllabus, unified examination proposition, unified qualification standard examination system, (primary) accounting professional and technical qualification examination, in principle, held once a year. 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.

The Elementary Accounting Practice Subject Exam consists of 55 questions.

There are two subjects in the Elementary Accounting Examination, one of which is "Elementary Accounting Practice" and the other is "Fundamentals of Economic Law". The maximum score for both subjects is 100 points, and the passing score is 60 points.

Candidates who take the examination are required to pass the examination of two subjects within one examination year in order to obtain the Junior Accounting Certificate. The examination method of primary accounting is paperless, and the test questions, answer requirements and answer interface are displayed on the computer display screen during the examination.

Scoring Rules:

1. Multiple choice questions:

There is only one correct answer for each question. No points will be awarded for wrong selection or non-selection.

2. Multiple-choice questions:

There are two or more correct answers in the alternative answers to each question. Please choose at least two answers, all correct choices will get full marks, less choices will get the corresponding scores, and multiple choices, wrong choices, and no points will be awarded.

3. True or False:

1 point will be awarded for each correct answer, and no points will be awarded for incorrect answers or non-answers, and no points will be deducted.

4. Multiple-choice questions:

In each question, there is one or more correct answers that match the meaning of the question. Full marks will be awarded for all correct selections in each question, and the corresponding score will be obtained for less selection, and no points will be awarded for multiple choices, wrong choices, and no selections.

Junior Accountant Title

The junior accountant title is assistant accountant. The primary accounting professional and technical qualification examination, also known as the primary accounting title examination, assistant accountant examination, the examination of those who pass the examination is issued by the Ministry of Personnel uniformly printed, the Ministry of Personnel, the Ministry of Finance with the printing of the "Accounting Professional and Technical Qualification Certificate", the certificate is valid nationwide.

In principle, the Preliminary Accounting Professional and Technical Qualification Examination is held once a year. It is a national unified organization, unified examination time, Huaisheng unified proposition, unified qualification standard of the examination, in the state organs, social groups, enterprises, institutions and other organizations engaged in accounting work, and meet the registration conditions of the personnel, can apply for the examination.

The basic conditions for serving as an assistant accountant are: mastering the basic theories and professional knowledge of general financial accounting; Familiar with and able to correctly implement relevant financial and economic policies, financial accounting laws and regulations, and systems; Able to undertake financial accounting work in one aspect or an important position.

1. Characteristics of Intermediate Accounting Practice.

The test questions in the subject of "Intermediate Hunger and Rapid Planning" are moderately difficult, mainly to test the candidate's mastery of basic knowledge. However, the knowledge points of this subject cover a wide range of topics, are comprehensive, and the knowledge points are closely related to each other, and candidates need to learn a lot of content. Some candidates are familiar with a single knowledge point when reviewing this subject, but there will be problems when using it comprehensively, so candidates should pay attention to summarizing the knowledge points in the usual review and preparation to improve the efficiency of exam preparation.

Where is the entrance?

2. The content of the test points that must be mastered in "Intermediate Accounting Practice".

The 2022 Intermediate Accounting Practice exam textbook has a total of 24 chapters, which require candidates to concentrate on a comprehensive review and consolidate the basic knowledge.

Chapter 1 Inventories.

The knowledge points that need to be mastered include the factor analysis method of financial analysis; basic financial statement analysis; financial analysis of listed companies; DuPont analysis; Economic value added.

Chapter 2 Fixed Assets.

The content that needs to be mastered is the recognition conditions of fixed assets; Accounting for the initial measurement of fixed assets; Accounting for subsequent expenditures on fixed assets; Accounting for the disposal of fixed assets.

Chapter 3 Intangible Assets.

The knowledge points that need to be mastered include the recognition of intangible assets, which is a bad condition; the calculation of the initial measurement of intangible assets; conditions for capitalization of expenditures at the stage of internal R&D projects and cost composition of internally developed intangible assets; accounting for internal R&D expenditures; Accounting for the subsequent measurement of intangible assets; Accounting for the disposal of intangible assets.