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注册会计师考前逆袭法宝——会计、审计 - 北京代理记账

注册会计师考前逆袭法宝——会计、审计

2021-10-10上一篇：会计分录怎么分清谁是借方，谁是贷方？附会计科目明细表|下一篇：发票报销指南：发票应该如何开具？最常见的发票报销流程学起来！

会计分录不仅仅是对CPA考试的考生来说非常重要，作为财会领域的工作者，会计分录是基本功。

对于CPA考生来说，《会计》科目是专业阶段六科之首，虽然是最基础，但也是最难的科目。下面是高顿CPA老师为大家整理的会计分录大全，无论你是CPA考生还是会计工作者，都建议大家收藏保存！

01

会计分录大全！

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CPA《会计》科目考前重要知识点回顾

距离CPA第一场考试仅剩2天时间，现在学习新的知识点已经来不及，高顿CPA老师建议考生调整好心态，静下心来做一个“前情回顾”，加深知识点的印象，尤其是各科的高频考点。

CPA《会计》高频考点回顾

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考前几点，几个冲刺要点！‍‍

最后冲刺阶段，《会计》科目主要几个冲刺要点：

1.熟悉机考。最后几天时间，机考练习为主，熟练操作技巧、小功能使用等技能，提高答题效率；

2.培养考感，提前适应考试的环境、氛围、做题方式；

3.查缺补漏。这时候学习新知识意义已经不大，在原有备考基础上进行查缺补漏，加强旧知识的巩固效果更佳。

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