First of all, the basic conditions:
1, abide by the accounting and financial laws and regulations;
2, have a good moral character;
3, have the basic knowledge and skills of the accounting profession.
Examination subjects:
"Financial regulations and accounting ethics"
"Accounting Fundamentals"
"Elementary Accounting Computing"
In fact, the simple truth is that there is no limit to the academic qualifications, to pay the money, pay the photo to be able to enroll. All the courses are passed within two years to obtain the accounting license. The examination results for the rolling management, candidates must then pass all the subjects within two consecutive examination years to be qualified. All the examination subjects can be issued after passing the accounting qualification, but some provinces and cities have special provisions, everything to the local Finance Bureau shall prevail, the registration time of each province is different, it is best to go to the consulting
Now look back at the time of the examination was simply too simple, because it is the most basic practitioner certificate so the test is very easy to get this certificate, but it is the beginning of a nightmare, through this exam you have the basic conditions for engaging in accounting. engaged in the basic conditions of accounting, you can do a most common accountant
The second step: apply for the national accounting professional and technical qualification examination. That is, the primary accountant exams and intermediate accountant exams
Get an accounting certificate, you can find a job as a small accountant, wages and so do not think about how much or how little, this time to earn a small amount of money, don't be calculating, the main thing is to learn the operation of the actual account, accumulate experience. And the unit of the old accountant to make good relations, will learn a lot of things. Then while working, while in the spare time to take the primary accountant, said half a day and the exam does not matter, the following continue
Basic conditions: 1, adhere to the principle of good professional moral quality;
2, seriously implement the "Accounting Law" and the national unified accounting system, as well as relevant financial laws, regulations, rules and regulations, no serious violations of financial discipline behavior;
3, to fulfill their duties, love their work;
4, with accounting qualifications, accounting qualification certificate.
The above are the conditions for primary accountants
In addition to the above basic conditions for intermediate accountants, you must also have one of the following conditions:
1, to obtain a college degree, engaged in accounting for five years;
2, to obtain a bachelor's degree, engaged in accounting for four years;
3, to obtain a bachelor's degree or graduate degree, engaged in accounting for four years;
3, to obtain a bachelor's degree or graduate degree, engaged in accounting for four years;
4, with accounting qualifications, holding an accounting certificate.
4, obtain a master's degree, accounting work for one year;
5, obtain a doctoral degree, can apply.
Years of experience in accounting: refers to the total number of years of accounting work before and after obtaining the appropriate degree.
Examination time: every year around October registration, the next year in May examination.
The primary accountant is a one-time pass all the courses, you can get a certificate.
The intermediate accountant's examination results for a cycle of 2 years, single subject results are calculated on a rolling basis.
Junior accountant requirements: high school diploma or higher.
Examination subjects: "Primary Accounting Practice" "Fundamentals of Economic Law"
Intermediate accountant requirements: college graduate or above.
Exam subjects: "Intermediate Accounting Practice" "Economic Law" "Financial Management"
This time basically can be done to the management, the work has been on track, began to slowly and indefinitely overtime career as an accountant overtime is very normal, and finally introduced to the pinnacle of the domestic accountant
The third step: register for the CPA exam. That is, CPA
Since the intermediate accountant exam requires accounting years, so the primary accountant exam passes, can fully participate in the CPA exam. CPA only requires a college degree or higher, the CPA certificate is very high, the difficulty is also the highest, a year through all the courses is much more difficult, the number of people who pass all the courses each year is more than a dozen. Five years through all the subjects can get a certificate, so when you enroll in a good choice of subjects, and strive to spend the least amount of money, the least amount of time to pass the exam.
Chinese citizens with one of the following conditions can apply for the examination:
1, higher college or above school graduation degree;
2, accounting or related professional (related professional refers to auditing, statistics, economy. The same below) above intermediate professional and technical title.
Examination subjects: "Accounting", "audit", "financial cost management", "economic law", "tax law"
The five subjects, accounting is the foundation, the most difficult.
Registration time: March and April each year.
These are the most important of the five.
To become a qualified Chinese CPA, it is necessary to pass the national CPA examination in all subjects (***5 subjects) within a limited period of time (currently 5 years). By participating in this year's CPA exam, brother I realized two truths, first, the CPA exam is very difficult; second, want to pass the whole subject in one or two years is very difficult! At the beginning, I applied for the examination of the marquis is also full of the year through all 5 subjects of ambition (now it seems to be unaware of the high ground, each year, the country is less than 20 people can be the year through the whole subject), the results of the review to know that they are wrong is very serious. So if you don't have a lot of money to spend, don't report more than two subjects at a time!
The review book is a big problem. If you don't want to pay the application fee in vain, the textbook must use the new edition of the year. The best choice of tutorials is the latest tutorial material published in May and June of that year (for example, the Lixin Publishing House simulation question set, which is often published in June). In my opinion, if you can still get the previous year's textbook would be great. Because each year the textbook updated part is the focus of the exam, compared to see the natural half the effort. In addition to participate in a more reputable counseling class is also a pass the door.
Accounting
Accounting is the first killer of the exam!
The CPA's Accounting course is the foundation for learning and taking Auditing and Financial Management. So it is also a hurdle that has to be passed.
The main feature of the subject of accounting is that the book is the thickest and has the most content. The test of everyone is also the biggest, not only test of wisdom but also test of will. To be fully prepared to suffer and hit, do not have any illusions. Want to not experience "some cold bone", to "plum blossom fragrance" is absolutely impossible.
Overall, the investment, consolidated statement is the eternal focus, of course, the new accounting standards issued every year is also very important. Although not willing to admit it, but some of the focus is really no way, belong to the down work is also in vain. For example, the cash flow statement, even the teacher of the tutorial class is not very clear, let alone you and me. So not only do you have to work hard, but you also have to do something about it.
Another piece of bad news is that the accounting exam will reduce the number of points for objective questions and increase the number of points for practical handling of accounts. So while you are using your skills, the accounts have to be practiced more.
Financial cost management
The first thing to say is that the pass rate for the financial cost management exam is very low, but it is not necessarily true to say that it is very difficult to test. As far as the author's feeling is concerned, it should be said that "risk and opportunity coexist". Financial cost management examination test comprehensive, large number of questions, and focus on the actual.
For students like you and me, the mention of "practical" usually means big trouble. However, the financial cost management examination generally involves the current regulations, system less, the so-called "practical", mainly to examine the financial quantitative analysis of the operational capacity (in fact, more than the paper on the East and West), and therefore the calculation of the test questions in the amount is relatively large. So do not need to say more we also understand it? As long as you do more exercises on the OK. To put it bluntly, is arithmetic difficult for you and me? Of course, the calculation will be relatively complex, but as long as you pay attention to understand the concepts will also be on the line.
Audit
According to the syllabus: "Audit" subject examination to "comprehensive assessment, highlighting the key points, theory and practice, focusing on the examination of the candidates' practical ability" for the proposition principle. But from the examination situation is actually not so. In terms of personal experience, the only good way to pass the audit is to "memorize", or "recite on the basis of understanding" (in fact, as long as you memorize it can not be understood?). The only good way to audit is to "memorize" or "recite on the basis of understanding" (in fact, as long as you memorize it can not understand it? Audit focus in the first few chapters on the basic audit concepts, theories, and the last few chapters on the completion of the audit and the audit report, as for the middle chapters on the cycle of specific audit procedures, as long as you know some of the key elements of each cycle, understand the spirit of it is enough. Before the exam, pay special attention to the audit report part, more questions, should be very smooth PASS (provided that your accounting must be more OK).
Economic Law
To be honest, economic law is more focused on the understanding of legal knowledge and practical application of a door. But it is depressing that one of the characteristics of the economic law examination is that the test questions cover the content of the syllabus and all the chapters of the tutorial material (remember "all the chapters"!). The first thing that you need to do is to get a good understanding of the subject matter of the book. In other words, you have to memorize the whole book.
The application of economic law is relatively strong, focusing on the assessment of the candidate's understanding of legal knowledge and practical application of the ability. So for school students like you and me who have no chance of practicing, in addition to memorizing the book, you have to memorize more questions (or at least read more questions). Of course, you can memorize similar things in connection with each other, such as stocks, bonds, funds, listing conditions and so on.
In recent years, the questions have become more and more flexible, no longer give the situation and then ask "is it correct? Why?" Instead, the situation is given and then "please analyze ......". In fact, you can take a look at the economic newspaper, there are often some real cases. This will give those of us who haven't eaten pork the chance to see a pig run.
Tax
In fact, the tax law is more interesting, and its characteristics and economic law is similar. However, the tax law exam is really a "comprehensive assessment of some focus". The focus is on some of the major taxes commonly involved in business. Such as: value-added tax, corporate income tax, foreign-invested enterprises and foreign enterprise income tax. Others, such as personal income tax (good study, useful for themselves), land value-added tax, 5 tax entity law and tax administration law, etc. are also often tested, but not as important as the former.
These two years a variety of changes are relatively large, changes in the natural focus. There is only one way to deal with the tax law, more questions, more memorized questions. All kinds of situations have seen, the heart will have a bottom.
Precautions when reviewing
There are two things to note when reviewing for the exam, firstly, every reference book will have this or that error, so when doing exercises, you must take the textbook as the standard and never be superstitious about the answer of the reference book. Secondly, you must attend the pre-test lectures! There are usually extremely accurate predictions of exam questions.
Lastly, you must bring a calculator to the exam, or you will die a horrible death in the exam room. Also, now that you've signed up, you should take the test. Even if you didn't study for it, you can still get a feel for the atmosphere and prepare for the next exam.
Of course, don't be intimidated, the attendance rate for the exam is usually less than 50%. When I took the exam, there was one section (like "financial cost management"), and there were only two people there an hour after the exam started. If you really don't want to go, then I'd like to thank you on behalf of the Association for China's CPA cause has made another contribution
If you pass this exam, then congratulations, you have entered the ranks of the annual salary of 100,000, but it also means that you and your vacation forever bye-bye, life is to work overtime every day, but it is gratifying to know that your salary will be proportional to the amount of time that you spend working overtime, and that I'll be able to get the money I need to pay for it. Three years, finally, one is still short of the end of the subject
Civil service examination graduation time school will be organized, I have graduated for many years, forget when it was time to sign up, pay more attention to the school notification, is the November examination, a **** two administrative professional aptitude test and Shen, tendency test is to use some miscellaneous things to test you are not smart enough to reflect whether it is fast enough, 150 questions to be done within 130 minutes, out of 100 points, must reach 65 points or more, Shen is the government's application, pay more attention to see the government review articles, such as so-and-so mine disaster review, so-and-so city transportation reform, pharmaceutical reform and so on the article, remember that you are as the government to speak, grasp the tone on it, Shen does not require scores, as long as the scores and tendency test Add the total score of 105 or more even qualified, the provinces and cities may have up and down 5 points of fluctuation, you can get a civil service examination certificate, you can apply for civil service with this certificate, recruitment information will generally wait in your province or city government portal
If the school did not pass that time, the social personnel examination is another set of methods, divided into the test position and the test certificate two kinds of June exam is the test certificate, the test is the test, the test is the test, the test is the test, the test is the test, the test is the test, the test is the test, the test is the test, the test is the test. The examination in June is the test certificate, there is no professional restrictions, with a certificate on behalf of you have the qualification to apply for civil servants, just like the company recruitment needs you to have a certificate of so-and-so, but also need to apply for their own positions, the government website of the province you are in there will be a recruitment of civil servants announcements, civil service exams in December is to test the position, there are professional limitations, like the college entrance examination volunteering, as long as you get on the test on the affirmation of your position. There is your position, of course, after the written test there is an interview, the test does not set a score line, if the unit to recruit 3 people, then the interview is the written test of the first 9 or 15 to participate in the interview, according to the proportion of 3-5 times into the interview, relatively speaking or June test certificate of eligibility is better, a job interview is not, you can also go to another department interview, December is a hammer sale
In order to improve the administrative career of the civil service, the government website in your province will be the announcement of the recruitment of civil servants. p>
Improve the performance of the administrative aptitude test no good way, is to do more questions, a bit like the sea tactics in the college entrance examination, the brain to form a variety of solution templates, to see the body immediately think of what to solve the problem, basically nothing to think about the time, is to write the answer all the time, a computational question can not take more than half a minute, a text question can not take more than one minute, a long paragraph of the kind of essay, the question is to write the answer, a computational question can not exceed half a minute, a text question can not exceed one minute. Give a long paragraph of the kind of questions, first look at the question, with the question to read through the article, and then write your first feel the right answer, do not read a paragraph of the article again and again, so not only a waste of time, but also will not improve how much correct rate, but also because of always worry about the previous question of the loss of the mood to affect the back of the question
Shenan if you do not have the talent to write a short period of time I think it's hard to improve, fortunately, 100 points only need
The test to 40 points can be, it is an unfortunate fortunate
These are the first time I've ever seen the world's most important product.