As we all know, the textbook "Fundamentals of Economic Law" has 8 chapters, which of these chapters are the focus? How do you learn the chapters? Xiao Ao brought the importance of each chapter and study guidance to the candidates, let's take a look!
Chapter 1 General Remarks Importance:
Although the content of this chapter is relatively abstract, it is not difficult to learn, and candidates can organize and memorize the knowledge points on the basis of simple understanding when reviewing. In addition, some large and small questions about the changes in this year's textbooks may be involved, so it is recommended that candidates pay attention to them.
Chapter 2 Accounting Legal System Importance:
All kinds of questions in this chapter can be covered, but the content is relatively simple and easy to understand, and the overall difficulty is not great. It is recommended that candidates familiarize themselves with and master it on the basis of understanding. In addition, there is a new content in this chapter this year, which is recommended to be paid attention to.
Chapter III Legal System for Payment and Settlement Importance:
This chapter is a relatively important chapter, and there are various types of questions. It can be assigned to the big question separately or combined with other chapters for assessment. The test points are relatively fragmented, and many knowledge points need to be memorized on the basis of understanding, and some of the difficult content needs to be used and understood by doing questions to help deepen the memory.
Chapter 4 Overview of the Tax Law and the Legal System of Goods and Services Tax Importance:
This chapter is a key chapter, and the test points are more and more detailed, and there will be various question types involved in the primary accounting exam, which is more difficult to review. Some of the contents of the VAT legal system are relatively important, and it is very likely that the indefinite multiple-choice questions will be assigned separately, while the excise tax legal system may be combined with the VAT legal system to formulate indefinite multiple-choice questions. The test points in this chapter need to be memorized on the basis of understanding, and some knowledge points need to be used flexibly, and attention should be paid to grasping the details during the exam.
Chapter 5 Legal System of Income Tax Importance:
This chapter is a key chapter, and there are many test points, which makes it difficult to review. The study of corporate income tax needs to establish an overall idea first, and then go deep into the details of the business, which often requires two studies. There are many items of individual income tax, which is very easy to confuse, and in the process of learning, we must learn to compare and distinguish on the basis of mastering the knowledge points. In previous years, the examination will basically examine the indefinite optional questions in this chapter, and the key points should be grasped in the study for enterprise income tax, and the details should be paid attention to in individual income tax.
Chapter VI Legal System of Property and Behavior Tax Importance:
There are many types of taxes included in this chapter, and the test points are fragmented and complicated, which will involve single choice, multiple choice, judgment, and may be combined with value-added tax or income tax to examine indefinite multiple-choice questions. When studying this chapter, it is necessary to clarify the way of thinking, first to distinguish the scope of taxation of each tax, and secondly, to study the calculation of the corresponding tax amount and tax incentives. Since there are many types of taxes, they can compare and memorize the types of taxes stipulated by the same policy when studying, and be good at summarizing and summarizing.
Chapter VII Legal System for Tax Collection and Administration Importance:
There are few test points in this chapter, but they are somewhat obscure and difficult to understand, and the exam usually tests multiple-choice, multiple-choice, and true/false questions. There are relatively many things that need to be memorized in learning, so you can compare and memorize them, and consolidate the knowledge points you have learned and deepen your impression by doing more questions.
Chapter VIII Legal System of Labor Contracts and Social Insurance Importance:
This chapter is a key chapter, involving a variety of question types, but the overall review is not very difficult, and it is relatively easy to get points. Most of the knowledge points are related to numbers, so it is recommended to focus on memorization on the basis of understanding, pay attention to the comparison and distinction of knowledge points, be good at summarizing, and consolidate the knowledge points mastered by doing more questions.
It is not difficult to see that the "Fundamentals of Economic Law" is the first article.
Chapters 3, 4, 5, and 8 are important chapters. In order to successfully obtain the primary accounting certificate, we must master the content of these key chapters, and we must also learn the content of other chapters comprehensively, leaving no blind spots in review.
For more related content, check out: Summary of the key points of the 2024 Junior Accounting Exam "Elementary Accounting Practice", collect it quickly!