online school student forum nickname: 未分类未分类
do not refer to the wonderful principles in quietness, even if you understand it, it is false
Taxation accountant exam Experience talk
0 From the college entrance examination to the national civil service exam, judicial examination, certified public accountant exam, tax accountant exam, graduate entrance exam, and even IELTS, economist exam, written test interview for various companies, etc., you have experiences, and you are also lucky to have obtained the results you want in most exams. Writing this article is not only a summary of experience in exams, especially professional qualification examinations represented by judicial examinations, certified public accountants examinations, and tax accountants examinations, but also a preliminary explanation of learning methods and personal knowledge system.
When the depth of the thrush is entered, there is no
Purpose of the exam
Most of the registration conditions for the professional qualification examination require the applicant to have a degree or above. Therefore, the five years after graduation from university to the first five years of work is the most important period for taking and passing the exam. Personally, I believe that whether to participate in a certain professional qualification exam requires comprehensive consideration of your work and life situation and balance the energy between study and work and life. Most importantly, determine what the purpose of the exam is, whether it is consistent with your career plan and can play an important role in promoting the development of your career.
Generally speaking, the most direct purpose or effect of the exam is to obtain professional access qualifications or learning access qualifications; secondly, to have a relatively comprehensive and systematic understanding of the examination field; finally, to exercise and improve learning methods through exams.
For me personally, after I entered the tax department, I hope to be able to engage in tax law work for a long time, with the goal of having the knowledge system as "law is based, commerce is the direction, and tax is the feature." Because I graduated from the law school from undergraduate degree, I have a deep affection for law and am used to the thinking and model of law. The field of private law is the direction I am interested in in the law. Choosing tax law is not only because I can have practical opportunities in the tax department, but also because the tax entity law and private law are closely related. So, as a tax law, it is necessary to collect knowledge from three fields: law, accounting and taxation. As Taiwanese tax law scholar Zhang Jinde said, if you learn from the perspective of accounting institutions, you only know the content of the tax law without knowing its legal logic analysis, constituent elements, and legal effects. It is impossible to check whether the tax law provisions comply with the general legal principles such as the principle of legal retention, the principle of authorization clarity, the principle of legal clarity, and the principle of proportion, and there is the regret of "seeing trees but not forests". On the contrary, if you only have professional legal knowledge but do not have professional financial and accounting knowledge, even if you understand every sentence of the tax law articles, you cannot know the financial purpose contained in the background of the articles, especially how to calculate income from the income tax law, how to list income, costs, and expenses, which create obstacles to studying the tax law, just like "seeing forests but not trees." Therefore, planning to get professional qualifications such as certified public accountants will not only benefit your future career, but also need to improve your personal knowledge system.
is the source of fresh water
The response to the exam
1. Target planning
For taking the exam, the first thing you need to do is to make a planned arrangement. This planning arrangement includes the overall planning and arrangement of the exam, and also covers the schedule of daily routines and rests. The professional qualification examination usually takes several months or even half a year to study. My personal experience is to formulate a detailed plan to the week, that is, allocate the content learned every week, and arrange the study time for working days and holidays. Important nodes, such as registration, payment, printing admission tickets, etc., are marked. So what you need to do is to gradually advance according to the plan. If you have tasks completed in advance, you can make appropriate rest and adjustments. If you have tasks that cannot be completed, then sorry, you can only use the rest time to compensate. A good plan can allow you to devote yourself to your studies without worries, and also make you firmly believe that as long as you follow the plan, you will not have any problems passing the exam.
For the CPA and Tax Accountant exam, because it is necessary to pass several exams within five years, how to arrange subjects is also something to consider. The most taboo thing is to hope to pass all the exams within one or two years, resulting in the inability to take into account both schedules. Personally, I believe that choosing to apply for two to three subjects in a year should be a more feasible choice (of course, if you already have a very good foundation, it is not difficult to pass all the exams at once). Taking the tax accountant exam as an example, Tax Law 1, Tax Law 2 and tax-related services practices are relatively similar, and they are generally applied together, while Finance and accounting are relatively difficult, and they are generally applied together with tax-related services related laws. In addition, with the change of the tax accountant exam time, it is only one month away from the professional stage of the CPA exam, and the examination content of the two is close (judging from previous experience, the CPA exam questions are more difficult, but the scope of the tax accountant exam is more detailed), so you can review together and deal with it at the same time.
2. Understanding the exam
What we mean here is not to understand the basic information of the exam, but to understand the exam method, question setting routine, and review strategies.
, such as civil servant recruitment examinations, graduate admissions, etc., due to limited quotas, they need to review as comprehensively as possible and strive for higher grades. But for the qualification examination, it is good to reach the passing line, and there is no need for a comprehensive review at all. For example, the chapter on option valuation in the financial management subject of the CPA exam is the most complex content in the entire financial management and even the CPA exam stage, but in fact the questions rarely involve this aspect, so candidates can give up selectively. For example, the tax law content in the judicial examination has been involved in very few real questions in previous years, so you can also choose to give up. However, some content, such as the chapters of consolidated financial statements in the CPA exam, are required almost every year, and most of them involve scores above 15 points. Giving up means giving up the exam. Whether it is the CPA exam or the Tax Accountant exam, it has been relatively mature after years of development. Although the test points have changed every year, they are relatively stable. The content involved in the real questions in the past few years basically covers more than 70% of the test points in the next year's exam (such as the English exam for the graduate entrance exam, if you don't have time to memorize words, remember all the words involved in the real questions in the past three years, and you can basically deal with them). This can guide us to review more efficiently.
test methods and question setting routines are also content that needs to be grasped through previous real questions. Taking the comparison between the CPA exam and the Tax Accountant Examination as an example, the CPA exam questions require candidates to think deeply to avoid missing a thousand. Judging from the real questions in previous years, the Tax Accountant Examination is more about examining memory. The questions are blunt and simple, but the content is meticulous. Moreover, the tax accountant exam involves multiple-choice questions that are not determined. You can still get some points if you miss the choice, but you can't get points if you choose the wrong choice. Sometimes there is no need to risk losing 1 point or even 1.5 points in order to get 0.5 more.
3. Establish system
The system to be established is to examine the complete knowledge system composed of the content. For the vast majority of candidates, they have basically understood the knowledge system, but the purpose of establishing a system is that on the one hand, they need to master the subjects from a macro perspective to deal with the more difficult comprehensive and multi-test questions in the test questions. For example, real estate transfer, it does not involve a single tax knowledge; on the other hand, it also achieves the goal of establishing a complete knowledge system through the exam and ultimately improving oneself.
4. Improve ability
This stage is undoubtedly the most difficult and long stage in exam review. Generally speaking, it is recommended to conduct three rounds of review, namely, learning, strengthening and sprinting. The purpose of the first stage is to have a comprehensive understanding of the knowledge points, reduce omissions, and try to remember them as much as possible; the purpose of the second stage is to strengthen the knowledge points, especially for the content of comprehensive questions, which can be appropriately sorted out several topics for easy response; the third stage is to use real questions and simulated test questions to check for omissions and fill in the gaps, and prepare for a complete test paper both physically and mentally.Taking the tax accountant exam as an example, candidates with average basic basics need to be guaranteed for about 200 hours of review time per course.
At present, commercial examination training institutions can help candidates solve many problems at this stage. Everyone will also choose online courseware and tutoring materials to improve their learning efficiency. Personally, I believe that listening to lectures is actually lower than reading, and there is no need to stick to the teacher’s lectures. To a certain extent, the content in the teacher’s lecture notes is more important and practical than the content in the courseware. During the review, individuals will continue to improve on lecture notes. Content that is already fully familiar will be deleted, and comprehensible content will be added. Finally, when it comes to the sprint stage, you only need to look at the handouts you have organized every day. Of course, what kind of textbooks to buy and which stage of review can be included in the plan.
5. On-site response to
On-site response is a link that many candidates are prone to ignore or omit. Since the examination room is mostly far away from the residence or even in another city, it is necessary to book transportation accommodation in advance and inspect the examination room (I call this link "spot"). Do not affect the examination performance due to logistical errors (I have the experience of falling asleep in the middle of the night before the exam in the hotel next to the night market).
is specifically done to complete a test paper. Since most computer-based exams are now implemented, familiarity with the system and computer is particularly important. Candidates with conditions are encouraged to purchase a computer-based exam simulation system to be familiar with in advance, because computer-based exams are completely different from traditional written exams. The time for each question type should be calculated in advance. Controlling the exam time for a single question type is actually also controlling the time for the entire exam. From personal experience, it is almost impossible to leave five minutes to check whether all of them are completed. The exam time is tight and I don’t know how to find a question when I encounter it. I hope to put it back and think about it. All I can do is choose immediately or fill in as many known content as possible.
Hundred-foot pole must improve
Exam reflection
No. 1, there is no doubt that passing various exams will be of great benefit to the future development of individuals.
As society tends to be rational and realistic, although certificates do not mean everything, they can at least prove the owner's degree of effort and mastery of knowledge. Without having a comprehensive and in-depth understanding of a person, passing difficult exams and obtaining certificates is indeed a better way to prove yourself. For myself, in addition to achieving the purpose of the aforementioned exam, passing the exam also increases my confidence and trains my willpower. Many questions, although they cannot be answered for a while, rarely feel strange. They can also search for information by themselves and summarize. When the "Taocao Tang" was founded, Mr. Bart, as the initiator, invited me to join the team together, believing that the existence of my professional qualifications also played a role in endorsing my abilities.
Second, the knowledge obtained in legal and accounting examinations is far from enough for theoretical research or practical application.
As mentioned earlier, the "entry qualification" for engaging in this profession after passing the legal and accounting professional qualification examination. If you need to pursue this profession for a long time and hope to make progress, you need to make greater efforts. The author once believed that there is no need to devote too much enthusiasm to the practical work, but now it is found that theory is the basis for solving many practical problems, and it is difficult to form a complete knowledge system without theory. Many lawyers and friends have talked to me that litigation business is the foundation, because litigation business requires more theoretical support than non-litigation business, and needs to explain the "so" issue to judges who are also legal professional community , rather than litigation in many cases, only results are needed. This "suspicion" requires the support of theory and is also inseparable from practice.
When engaging in specific tax policies and regulations, or discussing business issues with other teachers and friends, as well as in WeChat groups and QQ groups, they all deeply feel that there is still a big lack of knowledge breadth and depth. If you want to really become an expert in the industry, you may still have to work harder besides the exam and work more than 5 years outside of the exam.In addition, the knowledge in the fields of law and taxation is rapidly updated, and without the ability to continue learning, it is difficult to follow the cutting-edge development.
In addition, the development of thinking patterns, personal knowledge management and updates, and daily time arrangements also play a very important role in the planning and development of the entire career, which all require lifelong learning and lasting efforts.
When I first started learning law, I felt that law was just a lifeless provision. Two years later, I thought law was technology, and when I graduated, I thought law was art. This cognitive change also exists in the study of accounting and taxation. All three disciplines must ultimately reflect respect for the whole social laws, especially for the well-intentioned autonomous behavior of people (whether natural or legal persons) in the market economy, but the rule of law should be an existence beyond all concepts. This article focuses on exam experience, and I feel that I have not reached a sufficient level to discuss the above topic. I will write a separate article to introduce it when the right time is right.
Third, ability outside the exam requires more training and progress.
I believe that young teachers and friends who enter social work will have experiences. Correct values, willpower, and attitude level in dealing with people all play an equally important or even more important role as knowledge (in my understanding, wisdom embraces knowledge) and - exams should never become the whole of life, and the meaning of family, parents, and lovers is the existence beyond everything.
Source: China Accounting Online School Forum. "Certified Tax Instrumentor of China Accounting Online School".
The most complete cost accounting accounting information
Backend private message reply "The most complete cost" and the system will automatically send it to you! ! !
