Six courses of CPA examination, accounting, auditing, tax law, economic law, financial management and strategy.
The calculation problem in accounting accounts for about 20 points, which is the basis of CPA6 and is most related to other subjects. The calculation in accounting is mainly on "borrowing cost" and "equity per share", and other chapters involve little calculation.
The calculation in the tax law accounts for 24 points, mainly to examine the application of your tax types and preferential tax policies, or to cover up the memory problem with a calculation shell, but the calculation amount of this door is still quite large.
"Financial Cost Management", as its name implies, needs to calculate the cost, and the calculation questions account for about 40 points. I suggest that I deduce all the formulas in the book and understand the memory, so that even if I suddenly forget the formulas during the exam, I can calculate and restore them myself.
"Audit" mainly focuses on logic. It is best to build an audit framework and cultivate audit thinking. Many people take CPA exams just to enter accounting firms, whose main business is auditing. It is still very important to learn this course well.
"Strategy" and "Economic Law" are pure literature subjects, and there are many knowledge points to be memorized, and there is almost no calculation.
? ? Difficulties:
The difficulty of "Accounting" is mainly the need to combine the knowledge points of each chapter. If there is no accounting foundation, it is still quite difficult to understand.
Audit pays more attention to the logical framework and has too many knowledge points to memorize. It is best to find out the relevant keywords and build a framework in your own mind to make this subject three-dimensional.
"Financial Management" is mainly about brushing questions, doing more questions, and looking at examples to find answering skills.
The tax law still needs to know the content, tax rate and where to collect each tax. The most difficult thing is mixed inspection, which is easy to be confused.
Although "Economic Law" and "Strategy" say that there are many knowledge points and mainly focus on memory, they also have routines and do many problems. Being familiar with the questioner's routine is of great help to the exam.
Therefore, in general, CPA exam requires less mathematics, higher logical thinking, and logical thinking ability can be exercised. Usually watching mystery novels and brain-burning movies, playing werewolf killing, can also exercise logical thinking ability.