Accounting qualification examination in 2007

Accounting qualification examinations 01-15, 2007 Source: Title line of the article: title-line


accounting qualification examination emphasis on understanding basic issues of accounting , emphasizing the use of accounting standards and systems, the use of financial management principles and models, using the basic principles of laws and regulations, analyzing and solving practical problems. Rote in the accounting qualification examination is very dangerous. Although there are some accounting qualification examination difficult, but the difficulty is relative, the state's candidates for little knowledge is indeed difficult to pass, but once mastered it's basic and law, and things.



is essential to lay the foundation for accounting qualification examination, the core is to master the basics. Lay a good foundation is to thoroughly understand the material, the specified materials involved a solid grasp of the basic principles of flexible use. This is a basic requirement, it is precisely the most difficult to do.

some candidates saw a lot of times the specified materials, the basic problem of the state is still little knowledge. Such as the the total inflow of economic benefits, In fact, the meaning of this passage is very rich, the focus there are two, one, Revenue from the Income is the increase Understanding the ability to lay a solid foundation and understanding is crucial at this stage, good teachers off? I question the emphasis and pointing to the candidates on the basis of greatly improved accuracy and a solid knowledge of the degree to master.



How to avoid the trap of answering the same time emphasizing the foundation, candidates also need some skills training. Because the exam questions were in order to increase the difficulty of the topic and deliberately use some techniques and technology from the psychological traps, so that part of the examination is not strong or regular basis are not familiar with the final round of candidates into the trap. Such as , when candidates in solving highly sensitive to depreciation of fixed assets, bearing in mind the correct answers.

skills into memory skills and examination skills. Memory skills to help candidates to complex, difficult, or something bad memories to grasp an accurate, strong, flexible degree. Such as Candidates may wish to imagine a time when success in the future, there is room, a car, there are places, there are flowers, which is included in administrative expenses of the four taxes. The core examination skills is how to eliminate interference, fast solution. Such as financial management involved in the calculation of operating leverage, even though there are four or five books on the formula, so questions are generally used when the contribution margin contribution margin less fixed costs divided by the solution, calculate the net cash flow will find an entry point american depreciation. Cash Flow Statement should follow the seven-step tips, consolidated statements are only twelve entries to master. These are of examination skills. Examination skills training goal is to be calm and composed on the examination room, maintaining the status quo.