What are the key points of intermediate accounting examination in 2022?How to deal with exams?

2022-07-09 0 By

2022 Intermediate accounting title exam time is From September 3 to 5, for candidates who are preparing for the intermediate accounting title exam, the time is always not enough, so we must seize the test focus when preparing for the exam, so as to better deal with the exam.Take a look at 2022 intermediate accounting title three sections of teaching material changes and test focus have what!01 “Intermediate Accounting Practice” test in 2022 focus on analysis of textbook changes: non-monetary asset exchange and debt restructuring added in textbooks should be paid attention to as a hot topic in 2022.Key constant weight: fixed assets, intangible assets, investment real estate, long-term equity investment, financial assets, income, income tax, accounting adjustment, consolidated financial statements are the key of the calendar year examination, in the objective question has a larger proportion, is also the main direction of the subjective question, should continue to review as a key.Repeated examination: In 2021, there are many points of knowledge repeatedly examined in three sets of questions, especially the subjective questions. It is expected that this feature will continue in 2022, that is, each batch of papers may examine the same point of knowledge from different angles.02 “Economic Law” 2022 examination focus analysis of textbook changes: new textbooks should be paid attention to as a hot topic in 2022.Constant emphasis: Company law, negotiable instrument law, contract, property rights are the key content of the examination, especially the hot topic of subjective examination chapter, need to focus on learning to deal with the examination.Repeat test: in 2021, three sets of questions exist repeat test knowledge, also in 2022 is expected to continue the characteristic, namely each batch of examination paper may examine the same knowledge from different angles, the second and third batch test students can focus on the examination of the previous batch, if there haven’t grasp knowledge, to timely leak fill a vacancy.03 “Financial Management” 2022 examination focuses on the analysis of textbook changes: financial management principles, financial instrument valuation and option contracts added in the textbook should be paid attention to as a hot topic in 2022.Key constant weight: the first level of the test key proposition chapter is the second, five, six, seven, eight, ten chapters, the average score of these chapters is about 10 ~ 14 points, usually assessment of comprehensive questions every year;The second level is chapter 3, chapter 4 and Chapter 9. The average score of these chapters is about 7 ~ 9 points, and calculation questions are usually assessed. Chapter 4 is mainly objective questions.The third level is chapter 1, with an average score of about 3 points and only objective questions.Repeated examination: In view of the fact that there are many points of knowledge repeatedly examined in 2021, especially the subjective questions, it is expected that this feature will continue in 2022, that is, each batch of papers may examine the same point of knowledge from different angles.In everyone’s intermediate accounting preparation on the road, is the accounting network school will never be absent.