Many friends consult the tax law CPA question type in the background, do you also think that the tax law CPA exam is a big head?Don't worry, today I will share with you the question types and answering skills of the tax law CPA, hoping to help you pass the exam successfully!
Generally speaking, the CPA question types of tax law are divided into two categories: objective questions and subjective questions. Objective questions include multiple-choice and multiple-choice questions, which mainly test candidates' mastery of basic knowledge. Subjective questions include calculation and analysis questions and comprehensive questions, which pay more attention to testing candidates' ability to apply tax law in practice.
Next, let's talk about the answering skills of various question types in detail.
First, multiple-choice questions. The multiple-choice questions are basically given to the sub-questions, so you must grasp them!When answering the question, we can first quickly skim the question, clarify the test point of the question, and then choose the answer that best meets the meaning of the question from the four options. If we are unsure of the options, we can mark them first and come back to check them when we have finished the other questions.
At the same time, we can also use the elimination method to eliminate some obviously wrong options and improve the accuracy of answering questions. Or enroll in a class like meWhen I was preparing for the CPA exam, I had been following the courses of Gaotu Finance and listened to it, and every teacher of Gaotu Finance spoke very wellEspecially Mr. Ding Kuishan, who teaches accounting, everyone knows that accounting is the most difficult subject in the CPA exam preparation. Under the explanation of Mr. Ding Kuishan, it becomes vivid and interesting, not so boring, and many very difficult knowledge points will not be difficult to understand.
Second, multiple-choice questions. Multiple choice questions are everyone's scoring difficulty!Here I would like to remind everyone to be cautious when making multiple-choice questions. When answering the questions, we can first read the questions carefully, clarify the test points of the questions, and then analyze each option to judge its correctness. For some uncertain options, we can leave them blank and come back to them after completing other questions. At the same time, we can also use the elimination method to eliminate some obviously wrong options to improve the accuracy of answering questions.
Third, computational analysis questions. Calculation and analysis questions are a type of question that tests everyone's practical abilityWhen answering the question, we need to calculate according to the information given in the question, and pay attention to the calculation steps and accuracy. At the same time, we also need to pay attention to the answering skills of the text questions, grasp the key words, and express the answers concisely and clearly. For some common types of calculation and analysis questions, such as consumption tax, personal income tax, etc., we need to be proficient in the calculation methods of relevant taxes and be able to flexibly use them in practical problems.
Fourth, comprehensive questions. The comprehensive question is the most difficult type of question that everyone generally thinks!The comprehensive questions mainly test the calculation and practical application ability of VAT and corporate income tax. When answering the question, we need to calculate and analyze according to the information given by the question, and pay attention to the calculation steps and accuracy. At the same time, we also need to pay attention to the requirements and constraints of the questions to avoid losing points. For some common types of comprehensive questions, such as the calculation of the tax payable of general taxpayers and the calculation of the tax payable of enterprise income tax, we need to be proficient in the calculation methods of relevant taxes and be able to flexibly use them in practical problems.
Finally, I would like to share a tip with you: Be sure to do more real questions in the process of preparing for the CPA question type of tax law!Only by doing real questions can we better grasp the direction and difficulty of the exam and improve the accuracy of answering questions. At the same time, we can also test our preparation effectiveness and level through mock exams. Now you should have an understanding of the types of CPA questions and answering skills in tax law. Finally, I wish you all the best in passing the exam and becoming an excellent CPA!Come on, come on!Certified Public Accountant