With the continuous development of the economy, the accounting profession is becoming more and more important, and the certificate of Certified Public Accountant (CPA) has also become the goal pursued by many accounting practitioners. Among them, the CPA Accounting exam, as the most important subject in the entire CPA exam, is highly challenging for candidates. This article will give you a detailed analysis of the key points and question types of CPA accounting to help you better prepare for the exam.
1. What are the key points of CPA accounting?
1. Financial assets:Financial assets are a very important part of the CPA accounting exam, mainly involving financial assets measured at fair value through other comprehensive income, loans and accounts receivable, debt investments, etc. Candidates need to master the classification and accounting methods of various financial assets, as well as the accounting treatment of financial asset transfers.
2. Income:Revenue is another focus in the CPA Accounting exam, which deals with aspects such as the principles, measurement, and reporting of revenue recognition. Candidates need to master the criteria and timing of revenue recognition for various sales methods and transaction types, as well as the accounting treatment of special income. I am currently studying at Gaotu Finance, and those who know Gaotu Finance generally pay more attention to education, because Gaotu is a listed company, but the financial sector is actually rarely hard and broad, and it depends on the word of mouth of the students to spread more.
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3.Income Tax:Income tax is one of the difficulties in the CPA accounting exam, involving pre-tax profits, tax adjustments, etc. Candidates need to master the calculation and accounting treatment of corporate income tax, as well as the recognition and measurement of deferred tax assets and deferred tax liabilities.
4. Long-term equity investment and business combinationLong-term equity investment and business combination is one of the difficult points in the CPA accounting exam, which involves the preparation of long-term equity investment and consolidated financial statements of enterprises. Candidates need to master the accounting methods of long-term equity investment, the classification and accounting treatment of business combinations, and the preparation methods and requirements of consolidated financial statements.
2. Suggestions for exam preparation
1.A thorough review of the basics:The CPA Accounting exam involves a wide range of knowledge points, and candidates should review the basic knowledge comprehensively without leaving any dead ends. At the same time, it is necessary to pay attention to the connection and comprehensive application of knowledge points and establish a complete knowledge system.
2.Strengthen the training of exercises and mock questions: In the process of preparing for the exam, we should pay attention to the training of practice and mock questions to improve the problem-solving skills and answering speed. In particular, multiple-choice questions and comprehensive questions need to strengthen the training of practice and mock questions to improve the accuracy of answering questions and test-taking ability.
3.Keep an eye on exam dynamics and policy changesThe content of the CPA Accounting exam will change with the changes in policies and regulations, and candidates should pay attention to the dynamics of the exam and policy changes, and adjust their preparation strategies in a timely manner. At the same time, it is necessary to pay attention to case analysis and the improvement of practical operation ability, and strengthen the accumulation of practical experience.
Through the detailed analysis of the key points and question types of CPA accounting in this article, I believe you have a clearer understanding of preparing for the CPA accounting exam. It is hoped that all candidates can formulate a reasonable preparation plan based on their actual situation and comprehensively improve their quality and ability level. Certified Public Accountant