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2020 Intermediate Accounting Title "Intermediate Economic Law" Study Method

点击量: Release time: January 9, 2020 14:10:37 Source: Global Online School Traffic:

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    [Abstract] 2020 intermediate accounting professional title preparation has begun. The editor of the Global Network School shared the "2020 intermediate accounting professional title" Intermediate Economic Law "learning method". Candidates should read it carefully. This article shares 5 methods of intermediate economic law. Helped.

    Learning Method of Intermediate Economic Law

    1. Economic law is not exactly "multiple points"

    A colleague who claimed to be the "big coffee" of the accounting training industry once told students: If you can memorize all the content of economic law, why worry about the exam?

    Comments: ...... (a thousand words omitted)

    Strategy: The economic law must remember the "carpet bombing" rote, otherwise after a while of enthusiasm, you will soon say, break up! We are too inappropriate!

    Be sure to remember accurately based on understanding!

    In the method of studying economic law, if the memory is the legendary Yitian sword, then the understanding is the Dragon Sword, which is the so-called "Wulin Supreme, the sword and the dragon.

    [Example] The 37th page of the 2019 edition of the textbook, the penultimate paragraph 3 of the "Company Law" judicial interpretation of the provisions of 3, nearly 300 words, after understanding, 6 words "delivered to enjoy equity".

    [Proposition] A, B, and C jointly invest in the establishment of a limited liability company. A invests 1 million yuan in the price of the house and completes the property rights transfer formalities when the company is established, but the house is not actually delivered to the company until half a year after the company was established , B and C allege that A does not enjoy corresponding shareholder rights until the house is actually delivered.

    Q: Are the claims of B and C valid, and why?

    2. Sanqi principle, keep in mind

    The textbook of economic law is like the emperor's mother—too thick! 439 pages, 580,000 words, (2019 version as an example) If it is not to change yourself from “reeling” in the accounting industry to “bone essence”, I guess you will not "Love at first sight" and even "hate it" ...

    Comment: 10,000 words omitted here

    Strategies: 1. 70% of the test centered on 30% of the textbook

    2. Good steel must be used on the blade

    Method: The core chapters, core test sites, and key knowledge points must be repeatedly trained while basic content and familiarity with the secondary content can be!

    Question: What are the core chapters? Which are the core test points? Which are the key knowledge points, and 100000000 words are omitted here.

    Dry goods: legal provisions> provisions

    Practical Application> Theoretical Provisions

    Tested over the years> One failed test

    Revisions> Never changed

    3, give and take

    Studying economic law is like tasting life. Sometimes learning to give up is a state, and it is also a wisdom! Remember: sometimes giving up is to gain more!

    Comment: "I don't want to watch the content. If anyone sees it, I'm in a hurry!

    Strategy:

    (1) Don't spend time on "irrelevant and painful" problems in studying economic law. Learn to give up strategically on non-essential content!

    (2) "60 = 100" in the exam test rules

    (3) Input and output must be "proportional"!

    4.Understanding does not mean you will do it!

    One candidate asked me this way, why did the teacher understand the problem you asked at first glance, and I was wrong when I did it?

    Comments: "Understanding" and "Will do" are two different things. Only one condition is required to understand-"Know Chinese Character" As for what to do ... (10,000 words are omitted here)

    Strategy:

    (1) The quality of the questions should be paid attention to, and the answers should be viewed while doing the questions.

    (2) Be sure to "take the test site thoroughly" to do the exercises. "Work hard" and practice "hard work" to do a problem.

    (3) There are no shortcuts to both "correctness" and "efficiency" when you do the problem! You are skilled and fast! Remember, you only have 2 hours of free time!

    (4) It is not recommended to use too many questions on economic law!

    Example: [The tax law calculation is based on the 2019 textbook]

    (1) According to the provisions of the value-added tax legal system, the following behaviors that occur in an enterprise are deemed to be sales of goods ().

    A. Use of purchased goods to expand staff canteens

    B. Distribution of goods produced by the enterprise to investors

    C. Use of consigned goods for collective welfare

    D. Provide the purchased goods as investment to other units

    [Answer] BCD

    [Analysis] A belongs to outsourced goods for collective benefits, but A is wrong; the self-produced, commissioned or purchased goods are distributed to shareholders or investors, B is correct; the self-produced, commissioned goods are used For collective welfare or personal consumption, C is correct; the self-produced, commissioned, or purchased goods are provided as investment to other units or individual industrial and commercial households, and D is correct.

    (2) A garment factory is a general VAT payer. In February 2018, sales of men's clothing were issued with special VAT invoices, and sales of 2 million yuan including tax were obtained. Sales of women's clothing were obtained with general VAT invoices, and sales reached 1.2 million yuan. The purchase price is 200,000 yuan, and the sales price of similar fabrics without tax is 300,000 yuan. According to the provisions of the value-added tax legal system, the monthly value-added tax of the garment factory is (10,000) yuan.

    A.46.5

    B.49.9

    C.51.6

    D.44.1

    5.Don't expect to eat a fat man in one bite!

    Comments: Although there are not many chapters in economic law, but the knowledge capacity is very large and the content is trivial. You should not rush to achieve success in the review. I hope you can eat a fat person and do not overdo it (you are not a legal expert!)

    Strategy: Make a plan and plan

    (1) For candidates, they must learn to accumulate less and build more, gather sand to form a tower, and formulate daily, weekly, and monthly specific quantified learning tasks.

    (2) The tasks in the plan must be resolutely implemented to eliminate all possible interference.

    (3) The task must be combined with its own reality, it must be practical!

    The 2020 Intermediate Accounting Exam time has been determined. When will the 2020 Intermediate Accounting Registration start? In order to facilitate candidates to obtain registration information in a timely manner, Global Online School provides free SMS reminders for appointments Service, timely reminder of the registration time notification of the intermediate accounting title in 2020, please make an appointment in time!

    ”按钮后进入下载页面。 The above content is the learning method of the "Intermediate Economic Law" for the title of Intermediate Accounting in 2020. Xiaobian uploads the 2020 Intermediate Accounting title preparation guidance for candidates. Click the " Free Download " button to enter the download page.

    share to: Edit: Zhao Jing

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