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                  会计从业资格应试技巧

                  【前言会计从业资格应试技巧摘要】这是一篇会计师的考试资料,怎样会计从业资格应试技巧的考试内容。摘要:会计从业资格证中“会计基础”科目专业性强,知识点多,在复习应试的过程中,借助一些窍门,掌握一些技巧,能提高学习效率,收到“事半功倍”的效果。关键词:会计从业资格证;应试技巧;会计基础会计从业资格证是从事会计工作、进入会计岗位的“准入证”!

                  摘要:会计从业资格证中“会计基础”科目专业性强,知识点多,在复习应试的过程中,借助一些窍门,掌握一些技巧,能提高学习效率,收到“事半功倍”的效果。

                  关键词:会计从业资格证;应试技巧;会计基础

                  会计从业资格证是从事会计工作、进入会计岗位的“准入证”。要取得会计从业资格证,必须通过会计从业资格考试?际钥颇抗踩,分别为:“会计基础”、“财经法规与会计职业道德”、“会计电算化(或珠算)”。其中,“会计基础”科目考核对会计基础知识、基本理论和基本操作技能的掌握情况。该科目专业性强,知识点多,在复习应试的过程中,借助一些窍门,掌握一些技巧,能提高学习效率,收到“事半功倍”的效果。

                  一、口诀记忆法

                  利用同音字、谐音字,以编口诀的方式,将“会计基础”的相关内容浓缩成一句或几句口诀,读起来朗朗上口,记起来轻松快捷。例如,将借贷记账法的借贷规则,编成如下口诀:“借增贷减是资产,权益和它正相反;成本资产总相同,费用收入总相反;收入增加在贷方,减少借方来结转”。这样,就把资产、权益、成本、收入、费用等会计要素的增减变动应当记入的借贷方向,通过几句口诀,言简意赅地表达出来,易于理解,便于掌握……

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                  声明:会计从业资格应试技巧会计师资料的内容仅供交流学习参考,并不意味赞同其观点或证实其描述,转载请注明每日学习网出处和作者,著作归原作者!
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