How difficult is "Finance and Accounting" for tax agents?
Finance and Accounting, a tax accountant, has a wide range of examination contents and strong comprehensive application of knowledge points, which is still very difficult for candidates. The core of the main examination is: basic knowledge related to accounting knowledge and financial management and its comprehensive application.
But you don't have to worry too much. We have plenty of time to prepare for the exam. As long as we review hard, it is not difficult to pass the exam smoothly!
What are the key points in Finance and Accounting?
Finance and Accounting is a difficult subject in the tax accountant exam, but it is still simpler than CPA's accounting subject. In addition, the emphasis is different. Candidates are advised to prepare for Finance and Accounting and Tax-related Service Practice simultaneously, or take Finance and Accounting first, and then take Tax-related Service Practice. Because of the low degree of correlation with other subjects, it will be helpful for the next study of Tax-related Service Practice if you finish the exam.
Asset disposal, inventory, fixed assets, financial assets, long-term equity investment, etc. are the focus of the examination, while others such as debt restructuring, borrowing costs, income tax, etc. are compulsory every year. At the same time, this part of the content will not only have calculation questions, but also the topics expressed in words, which should be paid attention to when preparing for the exam in 20021year.
Suggestions on preparing for the exam of Finance and Accounting
1, return to the content of the textbook
Judging from the examination situation over the years, the thinking and direction of the tax agent examination are all from the contents of the syllabus and textbooks. Therefore, in the final sprint stage, all candidates still have to return to the contents of textbooks and study them comprehensively and carefully with textbooks as the core. In fact, the difficulty of tax agents is lower than CPA. As long as the content foundation of tax agents' textbooks is consolidated, there is basically no big problem.
2. Adjust your mind.
It is getting closer and closer to the time when the tax accountant starts the exam, and I believe that the mood of the candidates will become particularly tense. If you want to pass the tax agent exam smoothly, it is an important prerequisite to have a good test-taking mentality. If candidates feel nervous or stressed before the exam, they should take outdoor sports and communicate with others to relieve the tension.