Avoid to note the awkward situation that the unified exam tries 59 minutes! (go up)

Small make up these days get a review, among them most is, "Small make up last year I am 59 minutes, need not use this year review, agree to will surely be passed! " whether the answer decides, annual teaching material is changing ceaselessly, work otherwise that many platform pushs the contrast that sends new old outline and teaching material. This shows, be being reviewed every year is to have have zero hour of metabolic drop ~ more or less but not dare careless, how can make favorite hard.

In the final analysis, noting an unified exam to try is a standardization exam of 60 minutes, say natively to a lot of taking an examination of so, it is to be being held in the arms " six years old " will take an exam, but 60 minutes why is easy, take an examination of National People's Congress of more than 50 minutes to be in somewhat.

Avoid to note the awkward situation that the unified exam tries 59 minutes! (go up)

About the exam of CPA was inscribed 2019 eye, probably still some of classmate does not understand, while we are reading teaching material now, want to contain the train of thought of a kind of person giving a title, such ability are in the shortest time, gain highest efficiency. The 6 families problem that unscrambles CPA to everybody today, be aimed at such problem model, how should be we answered again.

Accountant

Integrated 2018 problem is involved take an examination of a dot to have the 7th order long-term equity investment and jointly owned arrangement, those who make an on-the-spot investigation is the problem of yield; The 2nd content that asks those who make an on-the-spot investigation is amalgamative and financial forms for reporting statistics, make an on-the-spot investigation very detailed. What the 2nd problem makes an on-the-spot investigation is investment sex estate, financial tool and income tax, income tax is minute of value is maximum.

What integrated 2017 problem makes an on-the-spot investigation is long cast, the company that specific content dispute leaves with one control is amalgamative, business accounting of law of rights and interests; What the 2nd problem makes an on-the-spot investigation is financial capital, accident corrects and income.

The key is paragraphic

Analysis of financial tool computation and put together synthesis are involved somewhat

One cannot say for sure 2019 won't will grow again cast continue to serve as the key that make an on-the-spot investigation, suggest so everybody this each paragraphic knowledge nods complete lane to understand, reviewing other content, when reviewing, can review together with financial forms for reporting statistics.

We often long cast, income tax, enterprise incorporates and these a few content regard amalgamative and financial forms for reporting statistics as the key in the key, in the meantime, we also ought not to despise financial tool.

Avoid to note the awkward situation that the unified exam tries 59 minutes! (go up)

Audit

The accountant that audit inspected in the brief answering question 2018 estimates, case card, inspect of goods in stock dish, audit report, quality controls system and independent character. Integrated problem inspected a risk to answer, audit plan, audit program. Audit report was studied in the brief answering question 2017, inspect of goods in stock dish, case card. Integrated problem inspected a risk to evaluate.

From which we are OK very discover clearly, case card, goods in stock, in audit report and the literal problem that wind is evaluated nearly is audit course very important check a place, can take an examination of every year! Especially the risk in synthesis of 4 put together is evaluated, appear two years in continuously same a problem in, check a place in the light of this one, after suggesting everybody is reviewed, the synthesis that take put together comes out to look carefully.

Tax law

The synthesis of tax law put together 2018 inspected value added tax and enterprise income tax, involved specific content includes custom duty, the computation of value added tax, foreign trade enterprise exports the computation of drawback, the computation of value added tax of praedial rental prepay and duty of pay city building, current the computation of input tax, the computation of the enterprise income tax that should withhold and value added tax should the computation of ratal.

The synthesis of tax law put together 2017 inspected house property duty, stamp duty, accounting gain total, should specified amount of pay taxes income, deduct the computation of the principle of the project and limits and enterprise income tax.

Will look from a problem of nearly two years, the value added tax in big categories of taxes and enterprise income tax are very important, company earnings place had even domestic animal two years making an on-the-spot investigation, whether can still appear this year certainly not quite. Do not have the individual income tax that appears in big problem and consumption tax two years to should be caused more continuously take seriously.

As a child in light of categories of taxes, stamp duty and house property duty also brought into the check limits 2017, especially the stamp duty this year also undertook corresponding reform, when everybody is being reviewed, should cause more take seriously.

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