Chapters 1 to 1 1 are basic chapters, which mainly describe various accounting elements, and it is necessary to master the initial confirmation, subsequent measurement and disposal of each accounting element. These chapters are basic chapters, so we should have a solid grasp of the basic knowledge and have a deep understanding to prepare for the following business chapters. In the strengthening stage, these chapters suggest reading textbooks well and consolidating them with practice. Pay attention to the similarities and differences between financial assets and investment real estate accounting, and pay attention to the difference between held-to-maturity investment and financing leased fixed assets. These two points are the fair value measurement model and the amortized cost measurement model, which need special attention. Of course, long-term equity investment is also very important, which needs to be deeply understood in order to lay the foundation for consolidated statements. Fixed assets and intangible assets can be combined with asset impairment and can be understood from the perspective of impairment. Need to have a deep understanding of the procedures and procedures, such as why to test the impairment of asset groups without goodwill first? It is because "there are no eggs under the nest" that everything without goodwill has depreciated. What does this mean? Explain that the goodwill has been completely damaged! Steps are not rules, but intentions and essence. Chapter 12: Financial report is a relatively comprehensive chapter, which is mainly used to fill in the income statement and balance sheet. This chapter is not very important, but to understand the basic report items, it is enough to calculate individual items in the cash flow statement, and pay attention to understanding it from a practical point of view. Chapter 14: the exchange of non-monetary assets has changed a little. Pay attention to the confirmation of its bank deposit. In this chapter, we should pay attention to the determination of the recorded value of transferred assets and the different treatment of expenses and taxes. The different treatment of in-price tax and out-of-price tax is related to the nature of tax. If you understand it, you can grasp it well! As for numerical calculation, it is important to remember the formula! Whether it is a single asset or multiple assets, the principle is the same. The knowledge points involved are all in the previous basic chapter. It involves nothing more than inventory, fixed assets and financial assets. To tell the truth, there is nothing new, but this kind of behavior belongs to sales in essence, only in kind, but accounting should pay attention to the nature of sales! 15: debt restructuring. Debt restructuring is a new concept, similar to the exchange of non-monetary assets, but this is a currency transaction. The main key point is the concession of creditors. How to judge concessions? That is, the limit of future cash flow is less than the present value of creditor's rights, so the discount problem may be used in judgment. Whether it is to extend the term or adjust the interest, we should pay attention to it. There are not many new things here, and the difficulties are not difficult. The way of assets is actually a sales problem, and it is basically not difficult to convert shares. Methods such as extending the time limit are mainly the judgment of present value. This is actually a review of the previous basic chapters. Chapter 19: Income tax is a very important chapter. In recent years, both objective and subjective problems have emerged: the key points are: the determination of assets tax basis and liabilities tax basis; Determination of taxable temporary differences and deductible temporary differences; Recognition and measurement of deferred income tax assets and deferred income tax liabilities; Confirmation and measurement of income tax expenses. Pay attention to the order when studying, first confirm the temporary differences, then confirm the deferred income tax, and finally calculate the income tax expenses. In understanding, we should pay attention to the difference between accounting and tax law, focusing on the determination of pre-tax deductible amount, which is the key and directly affects the tax basis. This is an impractical but necessary knowledge point. In addition, the problem of deferred income tax is designed in half of this textbook, so we must pay attention to it and contact relevant knowledge points as the main line! Chapters 22 and 23: Error correction and events After the balance sheet date, we should pay attention to distinguish between adjusted items and non-adjusted items, and then pay attention to the fact that this chapter is often combined with other chapters to give questions. Therefore, we should master this chapter on the basis of mastering the basic chapters. The focus of future handling matters is not the adjustment method itself, but the correct accounting treatment of basic knowledge points, including processing flow and supporting business, such as deferred income tax generated by bad debts, affecting net profit and so on. In fact, in the exam, error correction is often later. As for the adjustment methods such as policy changes, it is very fixed, mainly to understand how much business is involved. Therefore, it is necessary to combine these two chapters and communicate with each other in theory. Chapters 24, 25 and 4, these three chapters should be combined with learning, from the beginning of investment to the study of consolidated statements. The consolidation of statements is a question of thinking. The key to the report combination of the two ideas is to master the handling of internal transactions under the two reports, and finding differences is fundamental! As for offset entries, they are all fixed patterns. Just remember, remember first! Then, pay attention to the context. The setting of offset entries is closely related to normal accounting treatment. Like a business combination under the same control, the part of the long-term equity investment whose recorded value is greater than the payment cost is recognized as capital reserve. What about the consolidated report? If you want to jump out of the capital reserve and see this entry, you must associate it. Everything has a cause and a result, and there must be a cause. More thinking can make more progress. A certified public accountant refers to a person who has obtained a certificate of certified public accountant and practices in an accounting firm. The English full name is Certified Public Accountant, or CPA for short, which refers to professionals engaged in social audit/intermediary audit/independent audit. In some other countries, such as international accounting firms, AIA for short, such as Britain, Australia and Canada. Internationally, accountants generally refer to certified public accountants, not middle-level professional accountants in China. The subjects of CPA examination are accounting, auditing, financial cost management, economic law, tax law and strategy, and risk management.