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class="left"> <div id="ejz4vif" class="title"> <h1>注冊(cè)會(huì)計(jì)師藍(lán)?？荚?/h1> </div> <div id="podcuaf" class="links" style="line-height: 40px;margin-bottom: 20px;"> <a href="/kj/?tags=467873" rel="tag" target="_blank" title="注冊(cè)會(huì)計(jì)師考試藍(lán)海" >注冊(cè)會(huì)計(jì)師考試藍(lán)海</a><a href="/kj/?tags=852188" rel="tag" target="_blank" title="注冊(cè)會(huì)計(jì)師考試藍(lán)海戰(zhàn)略" >注冊(cè)會(huì)計(jì)師考試藍(lán)海戰(zhàn)略</a><a href="/kj/?tags=2284437" rel="tag" target="_blank" title="注冊(cè)會(huì)計(jì)師藍(lán)海考試" >注冊(cè)會(huì)計(jì)師藍(lán)?？荚?/a> </div> </div> <div id="pfqtjo4" class="right"> <ul class="inf clearfix"> <li> <p class="inst">回答數(shù)</p> <p class="number">5 </p> </li> <li> <p class="inst">瀏覽數(shù)</p> <p class="number">171</p> </li> </ul> <div id="44zsuao" class="btns"> <a data-askid="" class="answer openchat">回答</a> <a data-asktype="7" data-askid="1997034" data-hasrss="0" class="guanzhu askRss">關(guān)注</a> </div> </div> <div id="synrkgf" class="zq_user"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/36d7c899a68e125ce4e952c06ff118dc395cf681.jpg"> <span>常陸院尼美</span> <time>2025-07-01 07:35:41</time> </div> </div> </div>   <div id="ntrs4gt" class="wrapper mb" style="">  <div id="az4zjgl" class="mk" data-mkid="31"></div>   <div id="z4esaf4" class="zq_mbx"> <a href="/">首頁</a> > <a href="/kj/">會(huì)計(jì)資格證</a> > <span>注冊(cè)會(huì)計(jì)師藍(lán)?？荚?/span> </div>  <div id="jx4xhml" class="content clearfix" style=""> <div id="p449fqn" class="left" style="">  <div id="c4jasgo" class="mk" data-mkid="33"></div> <div id="kxtoxm4" class="mk" data-mkid="38"></div>  <div id="rnitahu" class="answers bf bb"> <h3 class="title">5個(gè)回答 <span id="gf4deah" class="refresh">默認(rèn)排序</span> <div id="0ezbspf" class="downlist bb"> <ul> <li data-ordertype="default">默認(rèn)排序</li> <li data-ordertype="time">按時(shí)間排序</li> </ul> </div> </h3> </div> <div id="hjvuo9y" class="get-more-reply"> <div class="bzkmni9" id="reply_5123976" class="p-question-answers bf bb"> <div id="f9ew94d" class="person" data-userid="yulang1107"> <div id="4mkhcxc" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/e30226fa9695db98c6ac04bff870b8ec8fe68858.jpg" alt=""> </div> <div id="lo4wwkv" class="other idcard-triggerment"> <p class="name">Dana是天枰座</p> <p></p> </div> <div id="g5jv4cy" class="appendDom idcard-triggerment"></div> <span id="r9gjfta" class="person-right">已采納</span> </div> <ans class="ans"><p>一、2021年注冊(cè)會(huì)計(jì)師考試報(bào)名條件已經(jīng)公布，具體如下：注冊(cè)會(huì)計(jì)師專業(yè)階段考試報(bào)名條件：符合下列條件的中國公民，可以申請(qǐng)參加注冊(cè)會(huì)計(jì)師全國統(tǒng)一考試——專業(yè)階段考試：1.有完全民事行為能力;2.有高等?？埔陨蠈W(xué)校畢業(yè)學(xué)歷、或者具有會(huì)計(jì)或者相關(guān)專業(yè)中級(jí)以上技術(shù)職稱。注冊(cè)會(huì)計(jì)師綜合階段考試報(bào)名條件：符合下列條件的中國公民，可以申請(qǐng)參加注冊(cè)會(huì)計(jì)師全國統(tǒng)一考試——綜合階段考試：1.有完全民事行為能力;2.取得<a href="/kj/57845/" target="_blank">注冊(cè)會(huì)計(jì)師全國統(tǒng)一考試專業(yè)階段考試合格證</a>。二、報(bào)名時(shí)間2021年4月1-30日（每天8:00-20:00，4月3-5日清明節(jié)法定節(jié)假日除外）三、報(bào)名入口入口一：<a href="/kj/57831/" target="_blank">注冊(cè)會(huì)計(jì)師全國統(tǒng)一考試網(wǎng)上報(bào)名系統(tǒng)</a>（，簡稱網(wǎng)報(bào)系統(tǒng)）入口二：中國注冊(cè)會(huì)計(jì)師協(xié)會(huì)（簡稱中注協(xié)）官方微信公眾號(hào)四、報(bào)名流程報(bào)名分為注冊(cè)并填寫報(bào)名信息、資格審核和交費(fèi)三個(gè)環(huán)節(jié)。五、考試科目專業(yè)階段考試科目：《審計(jì)》、《財(cái)務(wù)成本管理》、《經(jīng)濟(jì)法》、《會(huì)計(jì)》、《公司戰(zhàn)略與風(fēng)險(xiǎn)管理》、《稅法》；綜合階段考試科目：《職業(yè)能力綜合測(cè)試（試卷一）》、《職業(yè)能力綜合測(cè)試（試卷二）》。六、考試時(shí)間2021年8月27-29日舉行專業(yè)階段考試（其中：會(huì)計(jì)、經(jīng)濟(jì)法、稅法、財(cái)務(wù)成本管理四個(gè)科目實(shí)施兩場考試）。2021年8月28日舉行綜合階段考試。七、考試成績專業(yè)階段考試的單科考試合格成績5年內(nèi)有效。每科考試均實(shí)行百分制，60分為成績合格分?jǐn)?shù)線。預(yù)計(jì)2021年11月下旬可登錄網(wǎng)報(bào)系統(tǒng)查詢成績并下載打印成績單。八、證書辦理對(duì)在連續(xù)5個(gè)年度考試中取得專業(yè)階段全部科目考試合格成績的考生，由財(cái)政部考辦頒發(fā)專業(yè)階段考試合格證。取得職業(yè)能力綜合測(cè)試合格成績者，由財(cái)政部考辦頒發(fā)全科合格證。</p> <p><img src="http://imgs.xouvqe.cn/nxhh_net/lwimages_vv/dd2f3cdf3d2cca7c7a024887442c6859.jpg" style="margin: 0 auto;" alt="注冊(cè)會(huì)計(jì)師藍(lán)海考試"></p> </ans> <div id="sugra9x" class="ask-bottom"> <a href="javascript:;" data-replyid="5123976" data-type="1" data-pagetype="1" data-askid="1997034" data-praise="0" class="thumbs-up active"><i></i><em class="num">163</em></a> <a href="javascript:;" pagetype="1" requesturl="/entry.php?c=Ajax_Dark_ComPra&a=CommentList" class="comment-number" data-num="0" data-askid="1997034" data-replyid="5123976">評(píng)論（12）</a> <span id="pn9exc5" class="from"><time>2小時(shí)前發(fā)布</time></span> </div></div><div id="rkophnm" class="mk" data-mkid="36"></div><div id="w9mflgn" class="mk" data-mkid="37"></div><div class="elfzqus" id="reply_5123978" class="p-question-answers bb img-txt-answers"> <div id="px4pz94" class="person" data-userid="free_allan"> <div id="kvyi04a" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/e4306a15430566275187f87c0cad6bb87037727a.jpg" alt=""> </div> <div id="x9vqzw4" class="other idcard-triggerment"> <p class="name">zhuhuals2008</p> <p></p> </div> <div id="stepx4s" class="appendDom idcard-triggerment"></div> </div> <ans class="ans"><p><p>第一次接觸注會(huì)的考生，選擇科目是一個(gè)比較糾結(jié)的問題，這里面有很大學(xué)問。報(bào)考3門左右來進(jìn)行學(xué)習(xí)比較合理?？紩?huì)計(jì)師證去優(yōu)路教育，優(yōu)路教育師資力量完備，名師眾多?！军c(diǎn)擊在線咨詢問題】各科如何學(xué)習(xí)：1、會(huì)計(jì)：會(huì)計(jì)是注冊(cè)會(huì)計(jì)師考試的基礎(chǔ)內(nèi)容，也是考試當(dāng)中最簡單易懂的一個(gè)科目，大家只需要平常多做練習(xí)，并且掌握一定的學(xué)習(xí)思維方法，就能夠把一些概念性的知識(shí)掌握清楚。2、稅法：這一科目基本上是每年注冊(cè)會(huì)計(jì)師考試都會(huì)考察到的知識(shí)點(diǎn)。也是很多考生的重難點(diǎn)因?yàn)樵诙惙荚囍袝?huì)涉及到一些計(jì)算，所以有一些考生就很難通過考試。3、審計(jì)：審計(jì)這一科目的難度在于對(duì)教材的理解，如果在平常的學(xué)習(xí)當(dāng)中，可以多花點(diǎn)時(shí)間去閱讀教材，并且去接觸一些審計(jì)的實(shí)際操作流程，那么通過率將會(huì)變得更高。4、財(cái)管：財(cái)管主要就是做題，復(fù)習(xí)和總結(jié)，對(duì)于前幾種相對(duì)簡單些。5、戰(zhàn)略：此項(xiàng)跟財(cái)管類似，偏屬于記憶類，記下重點(diǎn)多加練習(xí)。6、經(jīng)濟(jì)法：這一科目是需要考生多結(jié)合案例理解分析。想要了解更多關(guān)于會(huì)計(jì)師的相關(guān)信息，推薦咨詢優(yōu)路教育。學(xué)員們的信任與好評(píng)，源自于十幾年來優(yōu)路教育打造的圍繞建筑工程領(lǐng)域的職業(yè)教育人才培養(yǎng)體系。優(yōu)路教育通過講師培養(yǎng)體系的搭建、構(gòu)建優(yōu)路教育商學(xué)院平臺(tái)、聚焦師資人才培養(yǎng)等方式，逐步建立起了一支自有的師資團(tuán)隊(duì)，為學(xué)員提供線上、線下的教學(xué)服務(wù)。</p></p></ans> <div id="h9lqzon" class="ask-bottom"> <a href="javascript:;" data-replyid="5123978" data-type="1" data-pagetype="1" data-askid="1997034" data-praise="0" class="thumbs-up active "><i></i><em class="num">254</em></a> <a href="javascript:;" pagetype="1" requesturl="/entry.php?c=Ajax_Dark_ComPra&a=CommentList" class="comment-number" data-num="0" data-askid="1997034" data-replyid="5123978">評(píng)論（9）</a> <span id="hz099eg" class="from"><time>11小時(shí)前發(fā)布</time></span> </div></div><div class="4vgqjon" id="reply_5123978" class="p-question-answers bb img-txt-answers"> <div id="ohkbx99" class="person" data-userid="free_allan"> <div id="l9ocl9p" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/30c97451c69e5b66b641b5a05418acf974a95011.jpg" alt=""> </div> <div id="xzlc4tf" class="other idcard-triggerment"> <p class="name">lipingzhou13</p> <p></p> </div> <div id="m8g9jel" class="appendDom idcard-triggerment"></div> </div> <ans class="ans"><p><p>【導(dǎo)讀】對(duì)于2021年考生，想要在規(guī)定的時(shí)間內(nèi)完成注冊(cè)會(huì)計(jì)師考試，快速拿到相應(yīng)的證書，就需要對(duì)注冊(cè)會(huì)計(jì)師各科目的重難點(diǎn)進(jìn)行全面了解，制定針對(duì)性學(xué)習(xí)策略，同時(shí)也要掌握一些好的、有效的刷題方法，這樣才能保持更高的學(xué)習(xí)熱情和效率，今天給大家?guī)淼氖亲?cè)會(huì)計(jì)師《戰(zhàn)略》科目重難點(diǎn)及刷題方法學(xué)習(xí)，下面就來全面了解一下。</p> <p>一、注冊(cè)會(huì)計(jì)師戰(zhàn)略科目重難點(diǎn)</p> <p>第一章戰(zhàn)略與戰(zhàn)略管理</p> <p>1.公司的使命</p> <p>2.戰(zhàn)略管理過程</p> <p>3.戰(zhàn)略變革管理</p> <p>第二章戰(zhàn)略分析</p> <p>1.宏觀環(huán)境分析</p> <p>2.產(chǎn)品生命周期</p> <p>3.五力模型</p> <p>4.戰(zhàn)略群組分析四個(gè)意義</p> <p>5.鉆石模型</p> <p>6.決定企業(yè)競爭優(yōu)勢(shì)的企業(yè)資源判斷標(biāo)準(zhǔn)</p> <p>7.企業(yè)能力分析</p> <p>8.企業(yè)的核心能力的基準(zhǔn)類型</p> <p>9.價(jià)值鏈分析</p> <p>10.波士頓矩陣</p> <p>第三章戰(zhàn)略選擇</p> <p>1.一體化戰(zhàn)略的使用條件</p> <p>2.多元化戰(zhàn)略的優(yōu)點(diǎn)、風(fēng)險(xiǎn)</p> <p>4.發(fā)展戰(zhàn)略的主要途徑</p> <p>5.并購戰(zhàn)略的類型、動(dòng)因、失敗的原因</p> <p>6.戰(zhàn)略聯(lián)盟</p> <p>7.成本領(lǐng)先戰(zhàn)略的適用條件及風(fēng)險(xiǎn)</p> <p>8.差異化戰(zhàn)略的優(yōu)勢(shì)、適用條件</p> <p>11.藍(lán)海戰(zhàn)略</p> <p>12.市場營銷戰(zhàn)略</p> <p>13.研究與開發(fā)戰(zhàn)略的類型、動(dòng)力來源及定位</p> <p>14.發(fā)展中國家對(duì)外直接投資的動(dòng)因</p> <p>15.新興市場的企業(yè)戰(zhàn)略</p> <p>第四章戰(zhàn)略實(shí)施</p> <p>1.組織結(jié)構(gòu)服從戰(zhàn)略理論</p> <p>2.信息技術(shù)在戰(zhàn)略管理中的作用</p> <p>第五章公司治理</p> <p>三大公司治理問題</p> <p>第六章風(fēng)險(xiǎn)與風(fēng)險(xiǎn)管理</p> <p>1.企業(yè)面對(duì)的風(fēng)險(xiǎn)種類</p> <p>2.內(nèi)部控制系統(tǒng)</p> <p>二、注冊(cè)會(huì)計(jì)師戰(zhàn)略刷題方法</p> <p>1.開始做主觀題</p> <p>很多人在第一輪學(xué)習(xí)的時(shí)候只做客觀題，那么再第二輪注會(huì)戰(zhàn)略復(fù)習(xí)的時(shí)候就要開始做簡答題和綜合題了。如果大家不動(dòng)手去做，總覺得應(yīng)該就是那樣答的，盲目的自信會(huì)讓你在考試中吃大虧。在考試的時(shí)候沒有慣用的解題思維，會(huì)出現(xiàn)答不全或者根本不會(huì)答的情況，所以案例題是一定要做滴。剛開始做不知道怎么答，很正常，心態(tài)千萬不要崩，平心靜氣先讀題，然后列出題目要求寫出記住的知識(shí)點(diǎn)，再根據(jù)案例找依據(jù)。</p> <p>2.該背還得背</p> <p>都第二輪啦~~~該背的知識(shí)點(diǎn)一定要牢背。請(qǐng)不要完全放棄《戰(zhàn)略》教材，考試是很全面的，你還得多看《戰(zhàn)略》教材。戰(zhàn)略的主觀題55分，如果平時(shí)沒注重記憶和背誦，到考場上就無法用專業(yè)的語言和文字來作答，就會(huì)出現(xiàn)不知道該怎么回答或者答不全的情況，所以老師強(qiáng)調(diào)過的該背的一定要背，而且要背的滾瓜爛熟。</p> <p>3.閱讀案例</p> <p>也有很多人不重視《戰(zhàn)略》教材后面的例題，認(rèn)為不重要，大錯(cuò)特錯(cuò)。教材上的案例基本上歷年考題，這幾年經(jīng)過增增減減，尤其2020年教材刪了很多老的案例，也新增了很多案例題，留下來的基本上是經(jīng)典，閱讀這些案例題能幫助鍛煉考試思維邏輯。</p> <p>4.熟悉機(jī)考系統(tǒng)</p> <p>不用多講，現(xiàn)在考試是機(jī)考，戰(zhàn)略文字整卷題目文字1W+，要提前習(xí)慣用系統(tǒng)看題。</p> <p>關(guān)于注冊(cè)會(huì)計(jì)師《戰(zhàn)略》科目重難點(diǎn)及刷題方法學(xué)習(xí)，就給大家介紹到這里了，希望對(duì)大家能有所幫助，也希望大家能夠穩(wěn)扎穩(wěn)打，在重難點(diǎn)知識(shí)指引下，高效刷題，更多注冊(cè)會(huì)計(jì)師通關(guān)經(jīng)驗(yàn)分享，歡迎大家持續(xù)關(guān)注，現(xiàn)階段，希望大家能抓緊時(shí)間進(jìn)行學(xué)習(xí)，祝大家成功!</p></p></ans> <div id="49s0rm9" class="ask-bottom"> <a href="javascript:;" data-replyid="5123978" data-type="1" data-pagetype="1" data-askid="1997034" data-praise="0" class="thumbs-up active "><i></i><em class="num">96</em></a> <a href="javascript:;" pagetype="1" requesturl="/entry.php?c=Ajax_Dark_ComPra&a=CommentList" class="comment-number" data-num="0" data-askid="1997034" data-replyid="5123978">評(píng)論（11）</a> <span id="zsf9r9d" class="from"><time>12小時(shí)前發(fā)布</time></span> </div></div><div class="dt9trb9" id="reply_5123978" class="p-question-answers bb img-txt-answers"> <div id="44hwebj" class="person" data-userid="free_allan"> <div id="94xbsnm" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/69e198d11de050e1b2d7d4534e053b71918f38bb.jpg" alt=""> </div> <div id="g9eiuax" class="other idcard-triggerment"> <p class="name">aibeibei130611</p> <p></p> </div> <div id="tj9eobk" class="appendDom idcard-triggerment"></div> </div> <ans class="ans"><p><p>一、注冊(cè)會(huì)計(jì)師考試科目</p> <p>CPA考試科目</p> <p>注冊(cè)會(huì)計(jì)師考試分為專業(yè)階段和綜合階段，專業(yè)階段考試科目有：會(huì)計(jì)、審計(jì)、財(cái)管、戰(zhàn)略、稅法、經(jīng)濟(jì)法，綜合階段考試科目有：職業(yè)能力綜合測(cè)試（試卷一、試卷二）；</p> <p>高頓CPA提醒：考生需要考出專業(yè)階段全部科目后，才能參加綜合階段考試。</p> <p>二、注冊(cè)會(huì)計(jì)師考試方式</p> <p>考試采用閉卷、計(jì)算機(jī)化考試方式。即，在計(jì)算機(jī)終端獲取試題、作答并提交答題結(jié)果。</p> <p>建議CPA考生可以提前登錄CPA機(jī)考模擬系統(tǒng)進(jìn)行練習(xí)，熟悉機(jī)考環(huán)境。機(jī)考系統(tǒng)如下圖所示：</p> <p>CPA機(jī)考系統(tǒng)界面</p> <p>拓展回答：</p> <p>關(guān)于注冊(cè)會(huì)計(jì)師備考方法，可參考下面這位考生經(jīng)驗(yàn)：</p> <p>希望回答能夠解決你的問題，?？荚図樌?！</p></p></ans> <div id="nojrkhg" class="ask-bottom"> <a href="javascript:;" data-replyid="5123978" data-type="1" data-pagetype="1" data-askid="1997034" data-praise="0" class="thumbs-up active "><i></i><em class="num">113</em></a> <a href="javascript:;" pagetype="1" requesturl="/entry.php?c=Ajax_Dark_ComPra&a=CommentList" class="comment-number" data-num="0" data-askid="1997034" data-replyid="5123978">評(píng)論（8）</a> <span id="srf5koe" class="from"><time>12小時(shí)前發(fā)布</time></span> </div></div><div class="0p49umu" id="reply_5123978" class="p-question-answers bb img-txt-answers"> <div id="9bu4bw0" class="person" data-userid="free_allan"> <div id="xos9w9q" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/64cc530e66255a2588206b4f8ea5b2d49f5a104f.jpg" alt=""> </div> <div id="iyt49o4" class="other idcard-triggerment"> <p class="name">小呆呆321</p> <p></p> </div> <div id="p9cfotj" class="appendDom idcard-triggerment"></div> </div> <ans class="ans"><p><p>一、注冊(cè)會(huì)計(jì)師的考試科目，分為專業(yè)階段考試科目和綜合階段考試科目。</p> <p>1、專業(yè)階段科目共有6門，分別是會(huì)計(jì)，審計(jì)，經(jīng)濟(jì)法，稅法，財(cái)務(wù)成本管理，公司戰(zhàn)略與風(fēng)險(xiǎn)管理。只有這些科目通過了之后，才能參加綜合階段的考試。</p> <p>2、綜合階段考試分為試卷一和試卷二。</p> <p>試卷一以鑒證業(yè)務(wù)為重點(diǎn)，內(nèi)容主要涉及會(huì)計(jì)、審計(jì)和稅法等專業(yè)領(lǐng)域；試卷二以管理咨詢和業(yè)務(wù)分析為重點(diǎn)，內(nèi)容主要涉及財(cái)務(wù)成本管理、公司戰(zhàn)略與風(fēng)險(xiǎn)管理和經(jīng)濟(jì)法等專業(yè)領(lǐng)域。</p> <p>二、注冊(cè)會(huì)計(jì)師考試采用閉卷、計(jì)算機(jī)化考試（簡稱機(jī)考）方式進(jìn)行。</p> <p>三、2021年注冊(cè)會(huì)計(jì)師考試將在8月下旬開始，具體時(shí)間安排見下：</p> <p>2021年8月27-29日舉行專業(yè)階段考試(其中：會(huì)計(jì)、經(jīng)濟(jì)法、稅法三個(gè)科目實(shí)施兩場考試)。</p> <p>2021年8月28日舉行綜合階段考試。</p></p></ans> <div id="o4emxlt" class="ask-bottom"> <a href="javascript:;" data-replyid="5123978" data-type="1" data-pagetype="1" data-askid="1997034" data-praise="0" class="thumbs-up active "><i></i><em class="num">148</em></a> <a href="javascript:;" pagetype="1" requesturl="/entry.php?c=Ajax_Dark_ComPra&a=CommentList" class="comment-number" data-num="0" data-askid="1997034" data-replyid="5123978">評(píng)論（12）</a> <span id="wvp9zed" class="from"><time>12小時(shí)前發(fā)布</time></span> </div></div> </div>   <div id="zs4rini" class="new-answer bb"> <h3 class="title">相關(guān)問答</h3> <div id="uw4mcqz" class="inf-list"> <ul class="clearfix"> </ul> </div> </div>  </div> <div id="iyv9tgp" class="r-aside gmine_ad">  <div id="ngsd4ql" class="mk" data-mkid="32"></div>   <div id="94iu0tg" class="no-login bb"> <div id="gfauuuk" class="title"> <h5>會(huì)計(jì)資格證</h5> <p>優(yōu)質(zhì)會(huì)計(jì)資格證問答知識(shí)庫</p> </div> </div> <div id="y094pk9" class="no-login bb"> <div id="mjfrj9c" class="btns"> <span id="hz9gqnj" class="my-ask openchat"> 我要提問</span> <span id="5hwnou0" class="my-answer openchat"> 我要回答</span> </div> </div>  <div style="margin-top:10px;" class="recommend bb"> <h3 class="title">向你推薦</h3> <ul class="r-list"> </ul> </div>  <div id="kipoplc" 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