Questions to ask two questions

Accounting is the core subject of the six subjects of the note, and the other subjects are related to accounting to varying degrees, such as financial management is based on the financial statements in accounting, and auditing is also based on the audit of financial statements, tax law, economic law, etc. are also related to some knowledge in accounting, so its difficulty and foundation are self-evident. Compared with the primary and intermediate accounting title examinations, the accounting of the note will be very difficult, not only the content is more, but also the understanding is more difficult, which is why the annual accounting examination has the largest number of applicants and the lowest pass rate. Accounting certification training to find the accounting school, 15 days of free trial, 24 hours of real-time Q&A, efficient preparation.

Another O basic want to take the note.

Behind a registration, there is endless destruction of oneself and the consumption of time.

If you understand, let's take the test. If the bitterness is exhausted, it will come.

Learn and learn, and you'll have a way. Understood. Memorization and memorization, comprehension and deduction,。。 Alternately.

I hope you do it sooner. If you enter the "suffering" early, you will get out of the quagmire early. Get the certificate you want.

For example, economic law requires rote memorization, while for example, accounting has some formulas, which need to be understood and memorized.

It is recommended that you look at the books needed for the exam to see if it is possible to become emotional. Don't take it lightly, it's really not an easy task

I'll give you a method, although I haven't done it now, but I feel okay, while learning to do an internship, you can follow the project of the firm or the evaluation office, one or two projects are OK, basically understand a lot of things in the books, and then turn back and learn again, not necessarily applicable, I personally feel good.

Summary. Dear, can I take a look at the original question.

As at December 31, Q20X3, the carrying cost of commodity A was 90,000 yuan, and the credit balance of the reserve for inventory decline before the provision was 6,000 yuan; At the end of the period, 50% of the A commodity has signed a sales verification and distribution agreement with Company B, agreeing that the sales price is 48,000 yuan, and the relevant taxes and fees are expected to be 1,000 yuan, and the other 50% of the A commodity has a fair market price of 41,500 yuan, and the sales-related taxes are expected to be 4,000 yuan; Regardless of the influence of other factors, according to the above information, it is determined whether the impairment of commodity A is impaired, and the relevant accounting entries are prepared.

Dear, can I take a look at the original question.

Pro, no impairment has occurred.

What about the calculation process.

Dear, I'm glad to answer the question for you: Dear, the answer process is as follows: Reasons for no impairment:

Net realizable value = 48,000-1,000 + 41,500-4,000 = 84,500 yuan, decline in accrued inventory = 90,000-84,500 = 5,500 yuan; The actual annihilation of Hu Ji should be reversed back to the price drop = 6000-5500 = 500 yuan entries: borrow: inventory price decline provision 500 loans:

The impairment loss of capital and property change is 500

Dear, I'm glad to answer the question for you: Dear, the answer process is as follows: Reasons for no impairment:

Net realizable value = 48,000-1,000 + 41,500-4,000 = 84,500 yuan, decline in accrued inventory = 90,000-84,500 = 5,500 yuan; The actual annihilation of Hu Ji should be reversed back to the price drop = 6000-5500 = 500 yuan entries: borrow: inventory price decline provision 500 loans:

The impairment loss of capital and property change is 500

And the ones who signed the contract, why didn't you count.

That one. I'll forget the third.

Net realizable value = 48,000-1,000 + 41,500-4,000 = 84,500 yuan, decline in accrued inventory = 90,000-84,500 = 5,500 yuan; The actual price should be reversed = 6000-5500 = 500 yuan

Asset impairment loss of 500

Okay, thanks, I get it.

Well, okay

Is the CPA exam hard.

The CPA exam is difficult, and the reason for this conclusion is based on statistical facts: see the figure below.

There is nothing difficult in the world, but I am afraid that there are people who have a heart, and there must be difficulties, it depends on whether you make up your mind.

It's not as difficult as you imagined.,Of course, it's not easy.,To have strong perseverance.。。。

Do you take the test? If you want to take the test, you can encourage revision together (if you are a girl).

According to the statistics of the examination in previous years, the situation of CPAs varies from year to year, and the average pass rate of each year is about 10%, which is more difficult.

Note: A certified public accountant means a person who has passed the CPA qualification examination and obtained a CPA certificate to work in an accounting firm. The subjects of the examination in the professional stage are: "Tax Law", "Economic Law", "Accounting", "Auditing", "Financial Cost Management", "Corporate Strategy and Risk Management".

The specific examination time of each song subject is specified in the "Registration Guide" issued by the National Examination Committee of each year.

Registration conditions: 1) Chinese citizens who meet the following conditions at the same time can apply to take the professional stage examination of the CPA examination:

1. Have full capacity for civil conduct;

2. Have a college degree or above, or have an intermediate or above technical title in accounting or related majors.

2) Chinese citizens who meet the following conditions at the same time can apply to take the comprehensive stage of the CPA examination:

1. Have full capacity for civil conduct;

2. Have obtained the professional stage examination certificate of the national unified examination of certified public accountants.

3) Persons who have one of the following circumstances shall not register for the CPA examination:

1. Those who have been revoked of their CPA certificates, and have been less than 5 years from the date of the penalty decision to the date of application for registration;

2. Those who participated in the national unified examination for certified public accountants in previous years and were suspended due to violations.

3. Those who have passed the general examination.

Note: Be a Certified Public Accountant.

Note: Accountant means a person who has passed the professional stage examination and the comprehensive stage examination of the CPA National Unified Examination for Certified Public Accountants and obtained the certificate of Certified Public Accountant of Shima Lee. The Certified Public Accountant, also known as CPAcertify Public Accountant, is a licensing exam for the accounting profession. The subjects examined in the CPA examination include "Accounting", "Auditing", "Financial Cost Management", "Economic Law", "Tax Law", "Corporate Strategy and Risk Management", "Comprehensive Test of Professional Ability", and "Comprehensive Test of Professional Ability".

CPA application requirements

1. Chinese citizens who meet the following conditions at the same time can apply to participate in the professional level examination of the National Unified Examination for Certified Public Accountants: and have full civil capacity, have a college degree or above, or have an intermediate or above technical title in accounting or related majors.

2. Chinese citizens who meet the following conditions at the same time can apply to participate in the comprehensive stage examination of the national unified examination of certified public accountants: and have full civil capacity, and have obtained the professional stage examination certificate of the national unified examination of certified public accountants.

3. Persons with one of the following circumstances shall not register for the National Unified Examination of Certified Public Accountants: those who have been revoked of their certified public accountant certificates for less than 5 years from the date of the penalty decision to the date of application for registration, and those who have been banned from taking the national unified examination for certified public accountants due to violations in previous years.

The CPA exam rules are as follows:

1) Divide the CPA examination into two stages.

The first stage, i.e., the professional stage, mainly tests whether the candidate has the professional knowledge required for the practice of CPA, whether he has mastered the basic skills and professional ethics requirements.

The second stage, i.e., the comprehensive stage, mainly tests whether candidates 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.

Candidates can only sit for the second stage of the exam after passing all the exam subjects of the first stage. The two stages of the examination are held once a year each.

Based on the second stage of the examination, it is recommended that candidates pay attention to accumulating the necessary practical experience before taking the second stage of the examination.

2) Adjust the examination subjects.

On the basis of the five subjects of the current examination system, the following adjustments will be made to the examination subjects:

In the first stage, there are six sections: accounting, auditing, financial cost management, corporate strategy and risk management, economic law, and tax law.

In the second stage, there will be 1 comprehensive department.

There are no English supplementary questions for each course in Stage 1 and Stage 2.

3) Adjust the validity period of the results.

The passing results of individual subjects in the first stage are valid for 5 years. Candidates who have passed 6 subjects in the first stage within 5 consecutive years will be issued with a professional stage certificate.

The subjects of the second stage examination should be completed within 5 years after obtaining the professional stage certificate. Candidates who have passed the second stage of the examination will be issued with a certificate of passing the whole subject.

3. The connection between the new examination system and the current examination system.

The new examination system was introduced in 2009. The current examination system will continue to be implemented for one year in 2009.

In 2009, candidates who have passed any of the examination subjects within the validity period under the current examination system can choose to register for the examination according to the new examination system or the current examination system.

For those who register for the examination under the new examination system, the passing results of individual subjects that are still valid until 2009 will be converted into the passing results of the relevant subjects under the new examination system.

Those who register for the examination according to the current examination system and obtain passing results in all 5 subjects will be issued a certificate of passing all subjects; For those who have not obtained the passing results of all five subjects, the passing results of the individual subjects that are still valid until 2010 will be converted into the passing results of the relevant subjects under the new examination system.

The conversion method of passing results of a single subject is that the passing results of a single subject under the current examination system are automatically converted to the passing results of the subject of the same name under the new examination system. Among them, the passing results of the financial cost management subject under the current examination system will be converted to the passing results of the two subjects of financial cost management and corporate strategy and risk management under the new examination system. Under the new examination system, the validity period of individual subject passes obtained by conversion method will be unified until 2013.

Since 2009, all other candidates have registered for the examination under the new examination system.

Your results are valid for 5 years, for example, if you have taken two subjects in 11 years, these two subjects are valid until 15 years, as long as you finish the other four subjects before 15 years, you can get the professional certificate, and after getting the professional certificate, you can get the comprehensive test within 5 years.

That is, you have 5 chances to pass 6 subjects, as long as you have passed the test within 5 years, you don't need to retake the test, and you have to retake the test after that.

Not enough. We all worked on questions every day for more than a month before the exam.