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2007 CPA examination candidates noble words







1, the test priorities, research and knowledge can be tested again when the time trial:
¡¡¡¡Examination clearance is not only job, pay, promotion weight, but also their ability to learn a testament to cut instead of saying, as long as I can learn, but the clearance indifferent because it will be for relatives, friends and classmates, colleagues look down, job-seekers and the salary blocked. 
  ¡¡¡¡Some practices and the practice of the test materials and will be a gap, but it undoubtedly will test clearance learning capacity growth to meet again in the substantive work of what things will be doubled related. Unless the work of the exigency, pro forma stage, not too much of the knowledge and practice, not in some irrelevant knowledge point is spending too much time and energy, not to lose the watermelon-sorting sesame, and to take "In the limited time available to concentrate superior forces in the main exam, focusing on chapters while reading through the material balance right twice over the secondary exam must be aware not easily lose points, we must reach the examination passed, the better examination results "of such a strategy.
2, moderation sound pro forma strategies:
¡¡¡¡Concentrate on each edge 12, and not to indulge in more corruption. CPA examination of difficulty is obvious to all, the objective conditions are not under the conditions of the blind at the same time preparing multiple examinations, only scattered energies on every door all bad. This time the main focus should be on the superior forces 12 examinations. Recommendations on the first year of two, with difficulty, had a guarantee, this year has more confidence in the foot, again at two, three, no accident should have at least 2, 3, the remaining four subjects. This four-year clearance smoothly, you become outstanding professional talents.
3, learning to be honest attitude:
¡¡¡¡Careful reading tutoring so that the important exam and a classic exercise is one, two is two, not fool ourselves, we must understand engage thoroughly mastering.
4, usually learn to solid, adequate time to review:
¡¡¡¡Notes will not permit accounting and junior, with a small pre-smart prep to a minimum the possibility of 12 books, as thick as that of a high quality, in order to victory, preferably from the examination for the early start before the pro forma per day for about two hours, listening to a solid reading lesson do that, the pre-week, teaching materials have read 3,4 times, synchronous counseling and exercise that have done quite sprint, the only crossing grasp.
Four learning methods
¡¡¡¡One, to do that: In a sense, pro forma do that is the best use of the full authority of the teacher editor of the "whole truth examination guidance and simulation tests," "Question practice", "Problems with reference to the calendar year for Hi answer," sprint papers.
¡¡¡¡Two, the wrong concern: Exercise more usual, the answer to each control reference conclude, the wrong subject mark, the knowledge involved in teaching successful point out mistakes and in-depth analysis of the subject to find out the real reason: the concept is understood to be incorrect calculation is wrong, or rough heart effect? By comparing reflection, summarized summary of deepening the understanding of the concept. Then do some relevant exercises appropriate to enhance the accuracy of calculation, kept a close eye on mistakes, do not repeat.
¡¡¡¡3, links and attention before and after the summary: good book will do counseling and related knowledge before and after similar links and summarized, we can thus attaining a method of study, right after the chapters related to the same knowledge or Confusable Figures, summarized comparison to the attention gradually condensed to form a clear knowledge Series . Over time, textbooks also left behind, not the examination, mind mess.
¡¡¡¡4, good memory of: the completion of a section of learning content, the mark first, the chapter exercises cook two times, the important exam to do that in the process of understanding the conscious intention on the basis of memory, meaning that subsequent periodic review.
Some remind you learn practical problems
£±¡¢on the remedial classes£º 
¡¡¡¡If self-learning capability is not very strong, it would be best to attend counseling. With experienced teachers with a good school, a success. The ideal arrangement is: follow the guidance teachers systematically studied, they still have time to head to head. Online learning in the best recommendations to buy or VCD or DVD. The reasons are: face-to-face time constraints, missed a few minutes teachers may no longer lags behind the progress, but also a waste of time on the road, endure the unpleasant odor in the classroom, online and VCD, DVD and home unit in the computer, DVD players, laptop computers, at any time, suspended back repeat tutoring, VCD and DVD also from heavy equipment, Internet access constraints, these are face-to-face classes do not have the advantage.
2, on the pre-Synopsis and gifts vol:
¡¡¡¡If you carefully review the foundation stage, listen carefully when the sprint East Otis Explain properly masses East Otis gifts volume is very good and people like drinking water, cool, experienced it will know how to treasure.
3, the materials:
¡¡¡¡Some buy new materials. Book 10000 undesirable! Mid-change materials, and the change is part of an annual examination usually focus. Earn some money to spend more accurate grasp of the key, value!
4, the material on the outside of counseling:
¡¡¡¡Not only should but must election sperm. Note written materials will be more abstract, more content, and 80% of the exam in fact concentrated in 20% of the materials Part convergence, and the book will be a good test counseling situation analysis of the test cases, heavy and difficult, on the exam, exercise drill ... a good arrangement. Time is limited, that could bring on the counseling involved in the exam as a key to learning and mastering, no intention of reading the contents of the above materials to meet twice understand and are familiar with and understanding. Counseling book is not, but the precision synchronous nature of the exercise counseling, with the sprint stage sprint papers, the election 12 teacher preparation, cooking, the time when the questions again calendar year.
¡¡¡¡Questions on the calendar year: the best test of the calendar year to do a do, but should focus on the understanding that ideas.
Five specific subjects
(1) Accounting. Many contents, more difficult to understand, should seriously read, taught, and the classic sprint Exercises Set papers must be skilled.
(2) Audit. Section 5, the most interesting and also the most professional standards embodied by the one, as do the same detective interesting:
LI Xiao-hui taught learning methods:
1. "Audit" to the intensely again. Many candidates often ask, I need to see before the examination several times book? Some candidates before the examination has read books on May 6 times, but the examination results not satisfactory. In essence, examinations and reducing the number of not more you see, in your Intensive again, and intensive reading, attention should be given to:
(1) notes, the contents of each chapter and needs into the main part of finishing out summarized;
(2) to their own questions, to understand part of their envisaged a possible examination Questions and the exam; To do not understand, ask a teacher or access to the relevant reference books, can understand.
2. In your digest. CPA examination has been more than ten years, "audit" of the focus has been on the content, but some do not know the candidates need to learn? Some of the candidates that "audit" of the contents can read, but the exams that are specious, why? The problem is reading too can die, I do not know the point of knowledge related link, I do not know the link theory and practice, therefore, must learn to:
(1) of the various sections linking learning, as part of the purpose of the audit and the audit evidence and all the major subjects of the audit tests linking learning; Chapter VIII of the internal control testing machine with the 16th Chapter of the internal control audit linking learning.
(2) theory with practice. "Audit" of the basic knowledge and theory is the basis of the examination, but the examination is not the focus of the CPA examination are key links in the theory and practice, therefore, the candidates learn, it must pay attention to theory with practice.
(3) Audit and Accounting with relevant knowledge. All statements and the accounting related to the special accounting treatment and disclosure, we must grasp, only to learn when auditing and accounting with the knowledge, can we really come to the audit.
(4) the previous examination for the subject to a form of thinking, if the simple answer for the multiple-choice questions, or to that of a small integrated asked for a multiple choice questions and think about what to do? This can not only improve memory, can better grasp the "audit" of the knowledge point.
3. Focus on the acquisition of new content. The annual "audit" will be with the recent guidelines issued by the independent audit and accounting standards and changes in this part of the focus of the examination is, therefore, candidates must master key.
4. More practice. Candidates should understand the basis of knowledge, to do more exercises, this will achieve effective and efficient.
(3) Economic Law. Section 5, the easiest one Branch, but do not underestimate. No need, nor can the whole book is back down to find 12 good books counseling to bring that book to learn. That may be a subjective exam, we must Key words back in place. If you really do not like to carry things, listening to the teacher''s class GUO Shou-it, like listening to hear a joke sign major¿¼µãremembered.
(4) tax law. The coefficient of difficulty bit larger than economic law, we must not only do that, but to do the same Road that many times can we got to test the veins and the difficulty of questions and proficiency.
(5) The financial cost management. For each one, the University of (science and engineering) on the understanding of the formula is no problem, the problem is to apply. Or do that. If Xuewen, or some mathematical basis for the weak, we must be taught, no red-teacher ratio Yan put more refined, more suitable basis for the poor candidates.
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