What is the difference between note-taking meetings and junior, intermediate and senior accounting? . ?

The intermediate level is the examination of accounting practice, financial management and economic law, which is valid for two years and belongs to professional qualification. Compared with certified public accountants, it is much simpler, not the same level. Professional qualifications include: primary accounting, intermediate accounting and senior accounting.

Certified Public Accountant (CPA) is an examination organized by China Institute of Certified Public Accountants. Subjects include: accounting practice, financial management, economic law, auditing and tax law. It is valid for five years and the pass rate is very low. The simplest ones are economic law and tax law, but the passing rate does not exceed 12%.

It is said that in recent years, the conference will be reformed and refined into nine subjects.

Note that passing one or two subjects will also help the work.

Taking the intermediate exam requires work experience, which seems to be 5 years in junior college, 4 years in undergraduate course, 3 years in graduate school or a doctor.

If it is at school, I think it is better to take notes.

Certified public accountant and grade examination are completely different systems. Certified public accountants, like teachers' certificates and doctors' certificates, are independent practicing certificates. Without it, you can't do such a job. This certificate can be tested as long as you have a college degree.

If you want to take the exam, you must pass the accounting qualification exam before you can take the exam. There is no need to take the exam step by step. You don't have to take the exam as long as you meet the requirements. Let me introduce it in detail.

The first is the accounting qualification examination.

Let's talk about the basic conditions first:

1, comply with accounting and financial laws and regulations;

2. Have good moral quality;

3. Have basic accounting knowledge and skills.

Examination subjects:

Financial regulations and accounting professional ethics

Basic Accountancy

Primary accounting computerization

In fact, simply speaking, there is no academic qualification limit. You can sign up by paying for the photos. Only by passing all the courses within two years can you obtain the accounting qualification certificate. Examination results are managed in a rolling way, and candidates must pass all subjects in two consecutive examination years before they are qualified. Accounting qualification examination subjects can be issued only after they are all qualified, but some provinces and cities have special provisions, and all the provisions of the local finance bureau shall prevail. The registration time varies from province to province, so you'd better consult.

Looking back now, the exam at that time was simply too simple, because it was the most basic practicing certificate, so it was easy to take this certificate, but it was the beginning of a nightmare. Pass this exam, you will have the basic conditions of accounting, and you can be the most common accountant.

Step 2: Sign up for the national accounting professional and technical qualification examination, that is, the junior accountant examination and the intermediate accountant examination.

If you get an accounting certificate, you can find a job as a small accountant. Don't think about salary or anything. What you earn at this time is small money. Don't haggle over every ounce. Mainly to learn the operation of real accounts and accumulate experience. You will learn a lot by getting on well with the old accountants in your unit. Then, while working, I use my spare time to take the junior accountant exam. Let's move on.

Basic requirements: 1, adhere to principles and have good professional ethics;

2, conscientiously implement the "Accounting Law" and the national unified accounting system, as well as the relevant financial laws, regulations, rules and regulations, no serious violation of financial discipline;

3. Perform job responsibilities and love your job;

4. Have accounting qualification and hold accounting qualification certificate.

The above are the conditions for junior accountants to apply for the exam.

In addition to the above basic conditions, intermediate accountants must also meet one of the following conditions:

1, obtained a college degree and worked in accounting for five years;

2. Obtain a bachelor's degree and have been engaged in accounting for four years;

3. Obtain a double bachelor's degree or postgraduate degree and have been engaged in accounting work for two years;

4. Get a master's degree and have been engaged in accounting work for one year;

You can apply for a doctor's degree.

Accounting years: refers to the sum of accounting working hours before and after obtaining the corresponding education.

Examination time: register around June 10 every year, and take the examination in May of the following year.

Junior accountant can get a certificate by passing all the courses at once.

The examination scores of intermediate accountants take two years as a cycle, and the scores of single subjects are calculated by rolling method.

Junior accountant requirements: graduated from high school or above.

Examination subjects: elementary accounting practice and foundation of economic law.

Requirements for intermediate accountant: College degree or above.

Examination subjects: intermediate accounting practice, economic law, financial management.

At this time, management can basically be done, the work has been on the right track, and it is normal to start a slow and endless overtime career. Finally, it introduces the peak of domestic accounting.

Step 3: register for the CPA exam, that is, the CPA.

Because the intermediate accountant exam requires accounting years, the junior accountant can take the CPA exam after passing the exam. Certified public accountants only require college education or above, and the certificate of certified public accountants contains a lot of gold and is also the most difficult. It is even more difficult to pass it all in one year, and the number of people who pass it all every year is more than a dozen. You can get the certificate by passing all subjects in five years, so you must choose the subjects you want to apply for, spend as little money as possible and pass the exam in the least time.

China citizens who meet one of the following conditions can sign up for the exam:

1, college degree or above;

2. Accounting or related majors (related majors refer to auditing, statistics and economics. The same below) intermediate or above professional and technical titles.

Examination subjects: accounting, auditing, financial cost management, economic law, tax law.

Among these five subjects, accounting is the foundation and the most difficult.

Registration time: March and April every year. Examination time: September every year.

To become a qualified certified public accountant in China, it is necessary to pass all subjects (*** 5 subjects) in the national CPA examination within a limited period (currently 5 years). By taking this year's note exam, brother, I realized two things. First, the note test is very difficult; Secondly, it is very difficult to pass the whole course in a year or two! When I applied for the exam, I was also full of ambitions, thinking that I had passed all five subjects in that year (now it seems that I don't know much, and less than 20 people in the country could pass all of them in that year). As a result, I knew that I was very wrong as soon as I reviewed it. So if you don't have much money to spend, don't sign up for more than two subjects at a time!

Book review is a big problem. If you don't want to pay the registration fee for nothing, you must use the new edition of that year. It is best to choose the latest teaching materials published in May and June of that year (such as the set of simulation questions published by Lixin Publishing House, which are often not published until June). In my opinion, it would be great if I could get the textbooks from last year. Because the part of the textbook updated every year is the focus of the exam, it is natural to get twice the result with half the effort. In addition, attending a remedial class with good reputation is also the only way to pass the customs.

accounting

Accounting is the first killer of exams!

The accounting course of certified public accountants is the basis for learning and participating in auditing and financial management. So it is also a hurdle that has to be crossed.

The main feature of accounting is that the book is the thickest and contains the most contents. It is also the biggest test for everyone, not only for wisdom, but also for will. Be fully prepared for suffering and being hit, and don't have any illusions. It is absolutely impossible to "smell plum blossoms" without experiencing "a bitter cold"

Generally speaking, investment and consolidated statements are the eternal focus, of course, the newly promulgated accounting standards are also very important every year. Although I don't want to admit it, some key points are really helpless and efforts are futile. For example, the cash flow statement, even the teachers in the remedial class are not very clear, let alone you and me? Therefore, we should not only study hard, but also make a difference.

Another bad news is that the accounting examination will lower the score of objective questions and increase the score of accounting practice. Therefore, in addition to studying hard, accountants should practice more.

Financial Cost Management

First of all, the passing rate of financial cost management examination is very low, but it is not necessarily difficult. As far as the author feels, it should be said that "risks and opportunities coexist." The examination of financial cost management is comprehensive, with many questions and practical emphasis.

For students like you and me at school, mentioning "reality" usually means big trouble. The financial cost management examination generally involves existing laws and regulations, and there are few systems. The so-called "reality" mainly examines the operational ability of financial quantitative analysis (in fact, it is mostly an armchair strategist), so the amount of calculation in the examination questions is relatively large. So needless to say, do you understand? Just do more exercises. To put it bluntly, is arithmetic not difficult for you and me? Of course, the calculation will be relatively complicated, but as long as you pay attention to understand the concept.

Audit plan

According to the syllabus, the examination of auditing is conducted in accordance with the proposition principle of "comprehensive examination, highlighting key points, integrating theory with practice, and paying attention to examining candidates' practical operation ability". But judging from the exam, this is not the case at all. In my personal experience, the only good way to pass the audit is to "recite" or "recite on the basis of understanding" (in fact, you can understand by memorizing? )。 The audit focuses on the basic audit concepts and theories in the previous chapters, as well as the audit work and the completion of audit reports in the following chapters. As for the specific audit procedures of each cycle in the middle chapter, it is enough to know some key contents of each cycle and understand its spirit. Pay special attention to the audit report before the exam and do more questions, which should be able to pass smoothly (provided that your accountant is ok).

economic law

To tell the truth, economic law is a subject that pays more attention to the understanding and practical application of legal knowledge. But what is depressing is that one of the characteristics of the economic law exam is that the test questions cover all chapters in the exam outline and counseling materials (remember "all chapters"! )。 In other words, you have to memorize the whole book.

The application of economic law is relatively strong, focusing on the examination of candidates' understanding of legal knowledge and practical application ability. Therefore, for students like you and me who have no practical opportunities, besides reciting, we should recite more questions (at least read more questions). Of course, similar things can also be associated with memory, such as stocks, bonds, funds, listing conditions and so on.

In recent years, examination questions have become more flexible, instead of giving information and asking, "Is it correct? Why? " But give the situation and then "Please analyze it …". In fact, you can read more economic newspapers, which often contain some real cases. It can give those of us who haven't "eaten pork" a chance to "watch the pigs run".

tariff law

In fact, tax law is more interesting, and its characteristics are similar to those of economic law. However, the tax law examination is a real "focused comprehensive assessment". Its focus is on some big taxes that enterprises generally involve. Such as: value-added tax, enterprise income tax, foreign-invested enterprises and foreign enterprise income tax, etc. Others, such as personal income tax (study hard, it is also useful for yourself), land value-added tax, five-tax substantive law, and tax collection and management law, are also frequently tested, but they are not as important as the former.

In the past two years, various changes have been relatively large, and the nature of the changes is the focus. There is only one way to deal with the tax law, doing more questions and reciting more questions. I have seen all kinds of situations, and I have a bottom in my heart.

Matters needing attention in review

Pay attention to two points in preparing for the exam. First, every reference book will make mistakes in one way or another, so when doing exercises, you must take the textbook as the standard, and never be superstitious about the answers of reference books. Second, cross talk before the exam must be attended! Usually, there are extremely accurate predictions about exam questions.

Finally, you must take a calculator with you during the exam, or you will die miserably in the examination room. In addition, since I signed up, I should take the exam. Even if you don't review well, you can feel the atmosphere of the exam and prepare for the next exam.

Of course, don't be afraid, the pass rate of the exam is generally less than 50%. There was a subject when I took the exam (it seems to be "financial cost management"), and there were only two people after one hour. If you really don't want to go, then on behalf of AICPA, I would like to thank you for your contribution to CPA in China.

If you pass this exam, congratulations, you have entered the ranks of annual salary of 6,543,800+million, but it also means that you and your holiday will be farewell forever, and life is to work overtime every day, but it is gratifying that your salary will be directly proportional to the time you work overtime. After three years in the exam, I finally missed one subject.