How to match the 2019 CPA Note subjects? 20

Although the registration for the 2022 CPA exam has not yet begun, students who plan to take next year's CPA exam can now prepare for the next exam matters.

How to match CPA test subjects?

1) Students in school.

When you apply for the exam for the first time, you can apply for accounting, tax law, auditing, the three most important and basic subjects, accounting and auditing are quite difficult, college students have plenty of time, you can study carefully to prepare for the exam, even if you fail to pass all six subjects during the university, but passing the accounting and auditing is also a great reduction in the pressure on yourself.

Students can even add two supplementary subjects of economic law and risk management to these three subjects, and if they are confident in themselves, they can apply for six subjects at once. After all, what is summarized here is a general law, and it cannot exclude cattle people with good foundation and strong learning ability. Candidates with zero or weak foundation can study with textbooks, which can greatly speed up the learning efficiency.

2) Professionals.

Time and experience are limited, and you may not be able to prepare as much at once. Theoretically, the Accounting subject can be matched with any subject, so no matter how you choose the combination of the exam, it is the right one. If you really want to ** the combination effect, then, you can start from the characteristics of each subject of the CPA examination judgment type, and analyze the combination effect of the subjects.

CPA subject collocation suggestions.

1. Accounting and auditing.

These two subjects are recognized as the more difficult subjects to take the bank, and the combination of the two subjects is more difficult, but accounting is helpful for the review of auditing, such as the analysis procedure of the depreciation provision of fixed assets, the audit of accounts receivable and payable, the cut-off test of income, etc., are typical examples of the combination of accounting knowledge and audit knowledge.

2. Accounting and tax law.

There are also many common knowledge points in these two subjects, such as the tax adjustment of enterprise income tax, the adjustment of deemed sales, the recognition of income and the occurrence of tax liability, etc., all of which require mastering the relevant knowledge of accounting and tax law at the same time.

3. Accounting and financial cost management.

If there is no accounting data, it is difficult to carry out financial cost management, especially financial analysis, financial statements for management, cost analysis, etc., if you do not understand accounting and directly take the financial cost management, then you will encounter a lot of learning difficulties.

4. Accounting and Economic Law, Corporate Strategy and Risk Management.

On the surface, the two subjects of economic law and corporate strategy and risk management are not closely related to the accounting subjects, and the combination of subjects is slightly arbitrary. However, economic law, corporate strategy and risk management all involve more accounting knowledge in terms of internal control, corporate governance, and risk management, which is also worth paying attention to, and may be one of the reasons why accounting can be combined with these two subjects.

The CPA exam subject combinations are as follows:

Two joint reports: Accounting + Tax Law, Accounting + Auditing.

Three joint reports: accounting + tax law + auditing, accounting + tax law + economic law.

Four Sections: Accounting + Tax Law + Auditing + Economic Law, Accounting + Tax Law + Economic Law + Strategy.

Five joint reports: accounting + tax law + auditing + economic law + strategy.

A Certified Public Accountant (CPA) is a person who has passed the CPA qualification examination and obtained a CPA certificate to practice in an accounting firm.

The subjects of the CPA professional examination are "Accounting", "Auditing", "Financial Cost Management", "Economic Law", "Tax Law", "Corporate Strategy and Risk Management", and the comprehensive stage is a comprehensive test of professional ability.

CPA Exam Subject Features:Accounting: Accounting subjects are the foundation of the CPA exam.

Audit: The textbook is obscure and difficult for candidates to understand, so it is recommended to read the textbook repeatedly.

Financial Management: The most computational subject, involving a large number of formulas.

Economic law: The number of laws is large and not easy to memorize, which is a great test of the candidate's memory.

Tax law: The knowledge points are trivial, and there is a certain degree of difficulty in memorizing the socks.

Strategy: It is comprehensive, which examines the candidate's overall view and management ability, and requires the candidate to have a deep understanding of the textbook.

Suggestions for the combination of two subjects:

Accounting + Tax Law:These two subjects are closely related, and the combination of learning can play a complementary effect, so it is recommended that candidates who apply for the exam for the first time choose.

Audit + Economic Law:The audit is difficult and belongs to the long-term flow of subjects; There is a lot of content in the recitation of economic law, which is suitable for surprise study before the exam. With study, you can reasonably plan the preparation time, and in the early stage of preparation, you can focus on auditing and long-term memorization of economic law.

Strategy + Financial Management:The correlation between these two subjects is also very high, the learning of corporate strategy and risk management mainly lies in building a framework, while the difficulty of financial management mainly lies in the use of formulas and exercise proficiency. Studying two subjects at the same time can build a good system, and candidates can understand it more well when studying.

Exam Method. The examination adopts a closed-book, computer-based examination method. That is, to get the test questions at the computer terminal, answer them, and submit the answers.

The exam system supports 5 input methods: Microsoft Pinyin Input Method, Google Pinyin Input Method, Sogou Pinyin Input Method, Extreme Shooting Socks Songpin Wubi Input Method, and Universal Wubi Input Method.

Answering time: 180 minutes for accounting subjects, 150 minutes for auditing and financial cost management, and 120 minutes for economic law, tax law, corporate strategy and risk management.

How to match CPAs: According to the 2 subjects reported every year, they can be matched with accounting + tax law, economic law, auditing + accounting, tax law + economic law, financial management + strategy; According to the situation of applying for 3 subjects every year, it can be combined with accounting + economic law + tax law, auditing + strategy + tax law economic law, financial management + strategy + economic law and tax law.

How to match CPAs:

The CPA certificate is not very easy to take, there are 6 subjects in the professional stage exam alone, and all of them need to be passed within 5 consecutive years, otherwise the subjects with expired grades will have to be retaken. In order to pass the exam more smoothly, you can reasonably match the test subjects, so that it will be easier to prepare for the exam.

As for the collocation method, if you plan to apply for 2 subjects in 1 year, you can first take the "Accounting + Tax Law and Economic Law", then the next year you will take the "Audit + Accounting" exam, and then the next year will take the "Tax Law + Economic Law" exam, and finally the "Financial Management + Strategy" exam.

If you plan to apply for 3 subjects within 1 year, then in terms of collocation, you can choose to take the first year to take the "Accounting + Economic Law + Tax Law" subjects, the next year is to apply for "Audit + Strategy + Tax Law Economic Law", and then apply for "Financial Management + Strategy + Economic Law and Tax Law".

However, this collocation is only for your reference, after all, everyone's preparation for the exam is different, in order to successfully pass the exam, you can generally choose the one you have prepared for the exam first, and promote confidence by passing the exam successfully.

What to pay attention to in the preparation of the CPA exam:

1. Regardless of the difficulty of the subject, it is necessary to carefully review the knowledge points and consolidate them with exercises.

2. In how to match subjects, you also need to leave enough time to memorize, so don't fish for three days and dry nets for two days.

3. Since the test results are valid for 5 consecutive years, it is necessary to grasp the time of the exam to avoid the need to retake the exam after the test.

The choice of CPA exam subjects will be different for each person, and the main choice is suitable for you. Although there is a certain degree of difficulty in CPAs, there is still a high probability that they can pass if they study carefully and prepare for the exam.

1. There are a total of six examination subjects in the professional stage of the examination, namely accounting, auditing, tax law, financial management, economic law and strategy. In addition to passing these six exams, you also have to pass the exam in the comprehensive stage.

2. Accounting, auditing and financial management subjects are more difficult to learn.

Accounting is a subject that involves a lot of exam content, and it is also the basis for learning the other five subjects well. It takes a lot of time and effort to prepare for the exam. In the past five years, the pass rate of the accounting subject examination is:

The difficulty in the audit subject examination lies in the mastery of the knowledge of the textbook, and the learning material of auditing is translated from foreign auditing courses, so it is difficult for candidates to understand the content of the textbook.

The difficulty of the financial management subject exam is that there are many calculation questions, in addition to being proficient in formulas, you must also learn to use formulas.

Choose according to your ability.

There are a total of 6 subjects in the professional stage of the CPA exam, and it is stipulated that you can only obtain the pass certificate after passing within 5 years. How many subjects should I take in a year?

1. Apply for two subjects.

Accounting + Tax Law Economic Law Auditing:

Accounting is the core of the CPA exam, which is related to the other 5 subjects, and the premise of wanting to have an in-depth understanding of other subjects is to have a solid foundation in accounting. Students who do not have a deep foundation and have little study time can apply for only two subjects, with relatively simple subjects such as economic law and tax law, and this preparation plan is also suitable for candidates who are preparing for the exam at the same time and beginner.

2. Apply for three subjects.

Accounting, tax law, economic law.

As we all know, accounting is the most difficult and core exam subject in the CPA exam, and it involves a wide range of test center knowledge, so candidates must pay attention to it when studying. According to the examination situation in previous years, the three subjects of accounting, tax law, and economic law are generally the most popular collocation solutions for candidates, as long as everyone can successfully pass these three subjects in the first year, then the pressure on the next will be greatly reduced.

3. Apply for four subjects.

1. Accounting + tax law + financial management + strategy

Accounting and tax law, financial management and strategy are all common collocation, the correlation between the subjects is very high, the difficulty is suitable for hunger, and the knowledge points are also integrated with each other.

2. Accounting + Auditing + Tax Law + Economic Law:

The correlation between auditing and accounting is very high, so auditing and accounting are collocated, and income tax is an important knowledge point in auditing and accounting, and the difficulty of economic law is not great, so tax law and economic law are added.

4. Candidates who apply for the exam for the first time.

For candidates who apply for CPA for the first time, if they are not too sure, they can choose the third option, which can apply for the two subjects of accounting and auditing in the first year, solve the most difficult disciplines first, and then take the remaining four subjects at one time in the second year, and strive to successfully obtain the CPA certificate within two years. Of course, this "2+4" learning mode will be relatively high for candidates, especially in the second year to prepare for the four subjects, the pressure is still quite large, and candidates can decide freely according to their personal circumstances.