These three subjects have a lot of theoretical knowledge. If you don't understand them, it's hard to remember many things, let alone deal with these problems. Therefore, it is difficult to master these three courses in a short time after the sudden attack. Therefore, the strategy is to slim down the teaching materials. Candidates are required to summarize the framework and review by category.
2. The next step is the CPA examination tax law.
The knowledge of tax law is trivial, and some chapters are really difficult for beginners, such as the deduction of value-added tax and the method of export tax rebate. For tax law, we mainly grasp value-added tax, consumption tax, enterprise income tax and personal income tax. These major taxes can account for almost half of the scores every year. In theory, these major taxes are understood, and you can be admitted without losing points or learning other taxes. But we can't do this, because other small taxes basically don't know anything, they are all intellectual memories, and the amount of memory is small.
Therefore, our research on tax law is divided into two parts. The major taxes mentioned above, especially the value-added tax, should be understood and remembered, and various preferential policies and tax policies should be remembered. Other small taxes don't need to listen to the basic courses carefully, just listen to the teacher sum up the knowledge points in the sprint lecture class and force the memory.
3. Finally, the economic law and strategy of CPA examination.
Theoretically, these two courses need to be memorized on the basis of understanding. However, in view of our limited review time, we can take the road of memorizing.
The above methods are limited to candidates who are pressed for time and have a lot of homework left behind and want to try the next exam. Candidates with enough time suggest starting with books and reviewing step by step. More about CPA exam preparation skills, dry preparation, news information, etc. Bian Xiao will continue to update.