I got the exam materials for certified tax agents at the end of 1 2003. At that time, the scheduled exam time was only about four and a half months (of course, the exam was postponed because of SARS), and the time was still tight. I first made a study schedule:
In the first 1 stage, from February 1 day to February 28th, I will read through these five textbooks first, so that I can form such an influence in my mind first: what are the main contents of this book, what are my key contents, what are my weak items, whether the weak items are the key ones, and if so, I will spend more.
The second stage, March 1 day-April 30th, is a prime time during this period. Students should focus on exams. During this period, we must take all the key contents we have determined in the first stage without any slack. My schedule is as follows: get up at 5.00 am, 5.00-6.00 "Tax Related Laws" 6.05-7.00 "Tax Agency Practice", and rest at noon 12.00- 14.00, so I'll be at12.00-/kloc- 13.00- 14.00 is used to study Finance and Accounting at night 19.30-2 1.00 is used to study Tax Law121.05-22.30. Why did I arrange it this way? At that time, I thought about it this way: when I got up in the morning, I remembered it, so I arranged the course of "Tax-related Laws" which needed to be memorized in the first place 1, and there were some short answers and other contents to be memorized in the examination questions of "Tax Agency Practice", so I also studied it in the morning. At the same time, I learned "Tax Law 1" last night. "Finance and Accounting" because I had just finished the accounting intermediate title exam, so I only arranged for one hour at noon. From the perspective of a candidate who has passed the exam, most of the candidates and I made a serious mistake: belittling "Accounting". In fact, from the CPA examination in recent years, "Financial Accounting" has been relatively low. So I'm here to tell the candidates who took the CPA exam in 2004 that they must study hard and prepare for the exam of Finance and Accounting, and the candidates should list it as the three major points of the CPA exam together with the tax agency practice and tax-related laws. Through this stage of study, you should reach the level of study: if you are given 7 days to review and then let you take the exam, you should be able to reach the passing line.
The third stage: May 1 day-May 3 1 day, with only four words: sea tactics. At this stage, I basically used it to practice exercises. I bought the Problem Set of China Taxation Publishing House and used the tutorial book of the Tax Law course for the CPA exam. The schedule can be adjusted appropriately with reference to the arrangement in the second stage. In my opinion, although it is not advisable to sink into the sea of questions, if you don't do more exercises according to the characteristics of the CPA exam, you can't finish the exam, because there are generally 90 questions in the tax law 1, tax law 2, finance and accounting and tax-related laws, and you can't finish the exam without training in answering speed. In fact, many candidates who have already taken the exam have the view that I can't do these questions, but I don't have enough time to do them. If you give me another hour, or just half an hour, I should be able to pass the exam. So here, I want to tell you that you must do more exercises and speed up your answer on the premise of ensuring accuracy. After completing this stage of study, your level should reach 70 points (converted into 100 scale).
Stage 4: June 1 day-three days before the exam. At this stage, if you have successfully completed the previous stages, what you have to do is to study some minor problems and events on the basis of maintaining the current level. Your level is: keep your current level, and you should be able to pass the exam smoothly. Of course, you can check some relevant exam information on the Internet. I usually surf the internet once or twice a week for one to two hours each time. I suggest that candidates should not spend too much time on online discussion and chat, but should focus on learning textbooks.
The fifth stage: three days before the exam-exam: no more exercises, no more books, what we need to do is to listen to the relevant pre-exam lectures of the online school repeatedly. At the same time, candidates are full of confidence in the coming exam, and they can make psychological hints like this: As long as I give full play to my own level, it is definitely no problem to pass the CPA exam.
Finally, it is time to take the exam. I think we should arrange a timetable for answering questions: 40 multiple-choice questions: 30 minutes; 30 multiple-choice questions: 1 hour; 20 comprehensive questions: 50 minutes to stay 10 minutes to check. However, I must remind you that in the actual exam, many candidates are difficult to implement the pre-established timetable, but will answer one question after another. In this way, you will definitely suffer, as the candidates who participated in Finance and Accounting in 2003 have a good understanding.
The above are some of my experiences when I took the exam in 2003. Not every item may be helpful to you, but I have passed the exam by using the above methods, and I think it may be possible for everyone to make some borrowings.