3 CPA refueling package
contains 6 subjects "Must-read questions" and "Mind Map"
paper version free shipping
paper version free shipping
Get the method to get it, see The end of the article
Hello everyone, here is Guan Xiaoyu who will learn about CPA!
Before Xiaoyu briefly introduced to you what is CPA, CPA application conditions & examination content , so that everyone can have a general understanding of the CPA exam.
But many students, especially those with zero foundation, are still very unfamiliar with the 6 subjects of CPA.
So, today Xiaoyu will continue to introduce to you the connection between CPA 6 subjects , and what role do in work , takes you to understand 6 subjects of CPA from the actual application level of , and when preparing for the exam, you can also easily understand the learning content !
. Relationship between CPA 6 departments
Before introducing the relationship between CPA 6 departments, Xiaoyu first brings you a brief understanding of what each subject does in actual work .
Accounting is Accounting
Accounting
Accounting Accounting
Financial Management Analyze business problems based on accounting statement
Tax law is based on accounting statements Tax payments Calculate the taxes to be paid
Economic law is Enterprise law is Effective operation of enterprises with legal and compliant operations
Strategy is to carry out Planning and risk control for enterprises from the company level CPA The relationship between 6 subjects can be summarized as the figure below:
From the relationship between 6 subjects in CPA, we can see that Accounting is the basis of other subjects . Therefore, when preparing for the CPA exam, it is best for to take the accounting exam first .
But the study of accounting subjects in is not that simple. Therefore, Xiaoyu recommends that basic or poor foundation , first learn the accounting introductory subject in advance, and smoothly connect to the subsequent stage of learning.
新6新3 latest accounting introductory course , After National Day, went online , go to 新6新CPA to get it.
To help everyone review and prepare in advance
win at the starting line
Xiaoyu prepared 3CPA refueling package
contains 6 subjects "Must-read questions" "Mind Map"
paper version is hard to give!
. Application of CPA 6 in practice
, accounting
accounting is to describe and record .
For example:
(1) The company uses 5,000 yuan in cash to buy a computer (no taxes and fees), and translate it into Accounting language , which means that the company's fixed assets increase by 5,000 yuan, and the company's inventory cash decreases by 5,000 yuan.
(2) The company borrowed 2 million yuan from the bank, with a loan term of 6 months. It is translated into Accounting language means that the company's short-term loans (liabilities) have increased by 2 million, and bank deposits (assets) have increased by 2 million.
The most important result of accounting processing is The company's financial statements . Whether it is the business manager or the shareholders of the company, they use financial statements to understand the financial status, operating results and cash flow of the company.
, audit
audit is mainly rd party intermediary agency (accountant The firm) conducted review of for the corporate accounting preparation , providing reasonable guarantees for whether there are no major misstatements in the financial statements, and enhancing the trust of report users in financial statements other than management.
In short, the accountant is responsible for the accounting, and Audit is responsible for the audit of . The purpose of the accounting is to reassure the investment (shareholders), loans (banks), government regulatory departments and other institutions. The company operates and manages well, and the financial statements issued are true and fair.
audit is mainly due to the separation of ownership and management rights of enterprises in the commercial society . The company's shareholders are too busy, and has no time to take into account the company's daily operations , but they are worried that the company's managers will inflated profits and provide false financial statements , so they let a third-party independent and professional intermediary agency audit the reports.
, Finance Management
Finance Management mainly solves the financial statement analysis, financial forecast, investment activity decision, financing activity decision, working capital management , cost calculation , etc., and the basic is the financial statement provided by accounting.
However, the financial statements are either time points or time numbers, and they cannot be used directly for comparison and analysis. At this time, Financial cost management is useful.
For example, corporate managers want to understand their current profitability, debt repayment ability, and operational ability, want to predict future financing needs, want to compare which investment project is the most beneficial, and want to analyze various costs of enterprises can be achieved through financial cost management.
Therefore, Accounting focuses on recording and accounting , Finance management focuses on analysis, prediction and decision-making , which is an indispensable skill for business managers.
, tax law
Tax law and accounting are basically complement each other and . Almost all businesses of enterprises are inseparable from accounting and tax payment.
Value-added tax basically runs through all activities of the enterprise's daily operations . Whether it is accounting income (selling goods, providing services) or accounting costs (purchasing goods, accepting services) will be linked to VAT, and The enterprise's accounting profit (operating results) also needs to pay corporate income tax to the state.
The core manifestation of the tax law in accounting is in the two accounts of "Taxes and Fees Payable" and "Taxes and surcharges" , so accounting and tax law are not separated and have a close relationship.
, Economic Law
Economic Law mainly regulates the activities of enterprises . From the establishment of a company, to the daily operation of the company to the bankruptcy liquidation or listing of the company, the Economic Law has corresponding legal terms to restrict it.
The economic law and accounting are not strongly correlated, but some laws in Economic law will also have an impact on accounting . For example, there are clear requirements for accounting profits in the requirements for corporate listing.
The following figure is Each stage of enterprise development , which may involve matters , and the corresponding Legal terms :
, Strategy
Strategy This subject mainly includes two parts: Company strategy and Risk management .
Company Strategy mainly involves strategies at the overall level of the company, mainly including strategic analysis, strategic selection and strategic implementation.
risk management mainly involves how companies grasp and deal with risks.
The company's strategy analysis Basic is also The company's financial status (reflected as the company's financial statements), and the company's strategy The final result presented by is also The company's operation status (reflected as the company's financial statements).
so strategy and accounting are also related to . At the same time, strategic analysis needs to involve financial cost management and risk control needs to involve internal control issues of audit.
After reading the 6 CPA departments and the application in practice, I believe everyone has a better understanding of CPA.
Xiaoyu will release the subject matching strategy of CPA, and , and matching plan for different groups of . If you want to prepare for the CPA exam for 23 years, you must remember to come and see~
More CPA common sense content , you can click the menu bar [23 Preparation for the exam] to view.
3 CPA exam season horn has been sounded, good preparation materials must be indispensable! Help everyone spend the same time and achieve better learning results.
So Xiaoyu prepared 3CPA refueling package , including CPA6 subject "Must-read questions" "Mind Map" . Review and practice questions in one step, so that you can win at the starting line of preparation for the exam !
paper version limited quantity to get ! For specific methods, see at the end of the article .
Please answer questions
✅Selected ten years of real questions, Grasp the rules of the proposition
✅Combine the questions ideas, My understanding the problem-solving skills
✅Special practice high-frequency examination Click, learn from one example and inference
(data display)
Mind map
✅Concentrate the content of each subject, Accurate test
✅Collection of the chapter structure, Build a knowledge point system
✅Keyword refinement, Efficiently consolidate memory
✅Exam point star display, Focus on clarifying
hm l1 (data display)
get method: Follow [Zhen Liu Jiang CPA] , reply to [23] to participate in the event and get it!
(see the poster below for details)
(2) The company borrowed 2 million yuan from the bank, with a loan term of 6 months. It is translated into Accounting language means that the company's short-term loans (liabilities) have increased by 2 million, and bank deposits (assets) have increased by 2 million.
The most important result of accounting processing is The company's financial statements . Whether it is the business manager or the shareholders of the company, they use financial statements to understand the financial status, operating results and cash flow of the company.
, audit
audit is mainly rd party intermediary agency (accountant The firm) conducted review of for the corporate accounting preparation , providing reasonable guarantees for whether there are no major misstatements in the financial statements, and enhancing the trust of report users in financial statements other than management.
In short, the accountant is responsible for the accounting, and Audit is responsible for the audit of . The purpose of the accounting is to reassure the investment (shareholders), loans (banks), government regulatory departments and other institutions. The company operates and manages well, and the financial statements issued are true and fair.
audit is mainly due to the separation of ownership and management rights of enterprises in the commercial society . The company's shareholders are too busy, and has no time to take into account the company's daily operations , but they are worried that the company's managers will inflated profits and provide false financial statements , so they let a third-party independent and professional intermediary agency audit the reports.
, Finance Management
Finance Management mainly solves the financial statement analysis, financial forecast, investment activity decision, financing activity decision, working capital management , cost calculation , etc., and the basic is the financial statement provided by accounting.
However, the financial statements are either time points or time numbers, and they cannot be used directly for comparison and analysis. At this time, Financial cost management is useful.
For example, corporate managers want to understand their current profitability, debt repayment ability, and operational ability, want to predict future financing needs, want to compare which investment project is the most beneficial, and want to analyze various costs of enterprises can be achieved through financial cost management.
Therefore, Accounting focuses on recording and accounting , Finance management focuses on analysis, prediction and decision-making , which is an indispensable skill for business managers.
, tax law
Tax law and accounting are basically complement each other and . Almost all businesses of enterprises are inseparable from accounting and tax payment.
Value-added tax basically runs through all activities of the enterprise's daily operations . Whether it is accounting income (selling goods, providing services) or accounting costs (purchasing goods, accepting services) will be linked to VAT, and The enterprise's accounting profit (operating results) also needs to pay corporate income tax to the state.
The core manifestation of the tax law in accounting is in the two accounts of "Taxes and Fees Payable" and "Taxes and surcharges" , so accounting and tax law are not separated and have a close relationship.
, Economic Law
Economic Law mainly regulates the activities of enterprises . From the establishment of a company, to the daily operation of the company to the bankruptcy liquidation or listing of the company, the Economic Law has corresponding legal terms to restrict it.
The economic law and accounting are not strongly correlated, but some laws in Economic law will also have an impact on accounting . For example, there are clear requirements for accounting profits in the requirements for corporate listing.
The following figure is Each stage of enterprise development , which may involve matters , and the corresponding Legal terms :
, Strategy
Strategy This subject mainly includes two parts: Company strategy and Risk management .
Company Strategy mainly involves strategies at the overall level of the company, mainly including strategic analysis, strategic selection and strategic implementation.
risk management mainly involves how companies grasp and deal with risks.
The company's strategy analysis Basic is also The company's financial status (reflected as the company's financial statements), and the company's strategy The final result presented by is also The company's operation status (reflected as the company's financial statements).
so strategy and accounting are also related to . At the same time, strategic analysis needs to involve financial cost management and risk control needs to involve internal control issues of audit.
After reading the 6 CPA departments and the application in practice, I believe everyone has a better understanding of CPA.
Xiaoyu will release the subject matching strategy of CPA, and , and matching plan for different groups of . If you want to prepare for the CPA exam for 23 years, you must remember to come and see~
More CPA common sense content , you can click the menu bar [23 Preparation for the exam] to view.
3 CPA exam season horn has been sounded, good preparation materials must be indispensable! Help everyone spend the same time and achieve better learning results.
So Xiaoyu prepared 3CPA refueling package , including CPA6 subject "Must-read questions" "Mind Map" . Review and practice questions in one step, so that you can win at the starting line of preparation for the exam !
paper version limited quantity to get ! For specific methods, see at the end of the article .
Please answer questions
✅Selected ten years of real questions, Grasp the rules of the proposition
✅Combine the questions ideas, My understanding the problem-solving skills
✅Special practice high-frequency examination Click, learn from one example and inference
(data display)
Mind map
✅Concentrate the content of each subject, Accurate test
✅Collection of the chapter structure, Build a knowledge point system
✅Keyword refinement, Efficiently consolidate memory
✅Exam point star display, Focus on clarifying
hm l1 (data display)
get method: Follow [Zhen Liu Jiang CPA] , reply to [23] to participate in the event and get it!
(see the poster below for details)
