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title="注冊(cè)會(huì)計(jì)課程最少聽(tīng)?zhēng)妆? >注冊(cè)會(huì)計(jì)課程最少聽(tīng)?zhēng)妆?/a> </div> </div> <div id="6y2me29" class="right"> <ul class="inf clearfix"> <li> <p class="inst">回答數(shù)</p> <p class="number">7 </p> </li> <li> <p class="inst">瀏覽數(shù)</p> <p class="number">307</p> </li> </ul> <div id="ninu6d7" 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="ypgeqyu" class="zq_user"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/3103b74aff43bda0448d946dd22c6078b86622b7.jpg"> <span>葉燁夜夜</span> <time>2025-06-27 14:45:41</time> </div> </div> </div>   <div id="ewkdv1e" class="wrapper mb" style="">  <div id="opuklk1" class="mk" data-mkid="31"></div>   <div id="zjxrnvs" class="zq_mbx"> <a href="/">首頁(yè)</a> > <a href="/kj/">會(huì)計(jì)資格證</a> > <span>注冊(cè)會(huì)計(jì)課程聽(tīng)?zhēng)妆?/span> </div>  <div id="dnrl11b" class="content clearfix" style=""> <div id="71xxb69" class="left" style="">  <div id="6nricoj" class="mk" data-mkid="33"></div> <div id="extlmyv" class="mk" data-mkid="38"></div>  <div id="ene2ifx" class="answers bf bb"> <h3 class="title">7個(gè)回答 <span id="uxsm6m1" class="refresh">默認(rèn)排序</span> <div id="keng7mb" 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="87tsblz" class="get-more-reply"> <div class="lue4qb8" id="reply_5123976" class="p-question-answers bf bb"> <div id="mczg2da" class="person" data-userid="yulang1107"> <div id="2yqqnpj" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/ea3ae71b8ae3b6cec67ab5c5859477cf8991fccc.jpg" alt=""> </div> <div id="ngxptmd" class="other idcard-triggerment"> <p class="name">小托0207</p> <p></p> </div> <div id="lfw1wgl" class="appendDom idcard-triggerment"></div> <span id="kpcej2s" class="person-right">已采納</span> </div> <ans class="ans"><p>至少倆遍以上，第一遍復(fù)習(xí)的時(shí)候大致了解一下，有個(gè)大框架，把自己不理解的標(biāo)注一遍，第二遍的時(shí)候詳細(xì)學(xué)習(xí)你可以通過(guò)課程、輔導(dǎo)書(shū)、思維導(dǎo)圖等等方式幫助理解記憶，我是搭配會(huì)計(jì)島的視頻來(lái)學(xué)的，更加強(qiáng)化記憶和理解。</p> <p><img src="http://imgs.xouvqe.cn/nxhh_net/lwimages_vv/9e60533a36d03a5ac9bdff3357170e8a.jpg" style="margin: 0 auto;" alt="注冊(cè)會(huì)計(jì)課程聽(tīng)?zhēng)妆?></p> </ans> <div id="irussft" 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">354</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（14）</a> <span id="ymigq2x" class="from"><time>1小時(shí)前發(fā)布</time></span> </div></div><div id="sbxib3h" class="mk" data-mkid="36"></div><div id="thus221" class="mk" data-mkid="37"></div><div class="luzexwd" id="reply_5123978" class="p-question-answers bb img-txt-answers"> <div id="mer1t7y" class="person" data-userid="free_allan"> <div id="7bkpvvp" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/6da4e7573f176608d5d75f1da02d50dedac09dde.jpg" alt=""> </div> <div id="7rno7dr" class="other idcard-triggerment"> <p class="name">蔡zhong凱</p> <p></p> </div> <div id="6jre2di" class="appendDom idcard-triggerment"></div> </div> <ans class="ans"><p><p>同學(xué)你好，很高興為您解答！</p> <p>會(huì)計(jì)是基礎(chǔ)，審計(jì)是關(guān)鍵，財(cái)管是難點(diǎn)，稅法是先決條件，經(jīng)濟(jì)法比較超然，風(fēng)險(xiǎn)管理最好在審計(jì)之前。</p> <p>會(huì)計(jì)難度大。需要一定<a href="/kj/5475/" target="_blank">會(huì)計(jì)基礎(chǔ)知識(shí)</a>，所以沒(méi)有基礎(chǔ)的人最好看看<a href="/kj/2577/" target="_blank">企業(yè)會(huì)計(jì)學(xué)</a>、新準(zhǔn)則應(yīng)用指南，準(zhǔn)備必要的知識(shí)基礎(chǔ)；另外要注意一點(diǎn)的是學(xué)習(xí)會(huì)計(jì)之前要認(rèn)真看看稅法中企業(yè)所得稅的規(guī)定，因?yàn)闀?huì)計(jì)中涉稅處理尤其是遞延所得稅處理是個(gè)難點(diǎn)也是重點(diǎn)，從會(huì)計(jì)和稅法的處理實(shí)質(zhì)和差異入手才是學(xué)好暫時(shí)性差異的關(guān)鍵。</p> <p>稅法意義重。稅法的處理原則雖然和會(huì)計(jì)趨同了很多，但是始終保持著自己的處理原則，實(shí)際發(fā)生原則直接導(dǎo)致了和會(huì)計(jì)的差異，從而引起了遞延所得稅的發(fā)生。掌握好遞延所得稅就能把會(huì)計(jì)一半左右的知識(shí)點(diǎn)聯(lián)系起來(lái)，重要性不容小覷。</p> <p>審計(jì)具有決定性作用。拿下<a href="/kj/1857/" target="_blank">會(huì)計(jì)和審計(jì)</a>以后，注會(huì)考試便沒(méi)有太大難度了，審計(jì)是難度比較大的科目，需要一定的會(huì)計(jì)基礎(chǔ)。審計(jì)工作是在<a href="/kj/5261/" target="_blank">會(huì)計(jì)工作基礎(chǔ)</a>上進(jìn)行的，因此會(huì)計(jì)基礎(chǔ)一定要有。審計(jì)可以做好兩年通過(guò)的打算，因此會(huì)計(jì)和審計(jì)一起報(bào)考的時(shí)候，重點(diǎn)在會(huì)計(jì)上，審計(jì)只為了混個(gè)臉熟，不要指望一年通過(guò)。</p> <p>財(cái)管、經(jīng)濟(jì)法和風(fēng)險(xiǎn)管理：就簡(jiǎn)單了。有了之前考試歷練，你已經(jīng)具有了相當(dāng)?shù)膶?shí)力，剩下的幾個(gè)科目基本上沒(méi)有問(wèn)題了，財(cái)管是稍微有難度。首先有了會(huì)計(jì)和稅法基礎(chǔ)，財(cái)管中籌資、投資、價(jià)值評(píng)估、成本核算等章節(jié)內(nèi)容可以基本搞定了，難度降低不少，尤其是對(duì)于租賃內(nèi)容的理解，而這些內(nèi)容是之前內(nèi)容的綜合運(yùn)用，難度是相當(dāng)高的。另外風(fēng)險(xiǎn)管理和經(jīng)濟(jì)法難度并不大，雖然和其他科目聯(lián)系并不是很緊密，但是本身學(xué)習(xí)起來(lái)并不費(fèi)力。而且經(jīng)濟(jì)法和風(fēng)險(xiǎn)管理這兩個(gè)科目都適合在考前三四個(gè)月學(xué)習(xí)，另外是有了其他科目的經(jīng)驗(yàn)，剩下的這兩個(gè)科目基本上沒(méi)有難度可言。</p> <p>綜合階段測(cè)試：綜合階段測(cè)試屬于順理成章的事情，綜合階段測(cè)試雖然綜合了各個(gè)科目的內(nèi)容，但是考試畢竟是考試，實(shí)務(wù)方面的也會(huì)點(diǎn)到為止，有專業(yè)階段的知識(shí)基礎(chǔ)和適當(dāng)?shù)膶W(xué)習(xí)學(xué)習(xí)，每個(gè)人都能夠勝任綜合階段考試的要求。所以應(yīng)對(duì)綜合階段考試重要的不是專業(yè)知識(shí)，而是應(yīng)對(duì)考試的信心！</p> <p>感謝您的提問(wèn)，更多財(cái)會(huì)問(wèn)題歡迎提交給高頓企業(yè)知道。</p> <p>高頓祝您生活愉快！</p></p></ans> <div id="lemzbw2" 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">92</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="phumb22" class="from"><time>2小時(shí)前發(fā)布</time></span> </div></div><div class="vwjoz13" id="reply_5123978" class="p-question-answers bb img-txt-answers"> <div id="yzj2ifv" class="person" data-userid="free_allan"> <div id="2hme6lt" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/345bc7837334bd910a7843aacb7b8bf013ac353b.jpg" alt=""> </div> <div id="fhq76z1" class="other idcard-triggerment"> <p class="name">浮生若夢(mèng)圈</p> <p></p> </div> <div id="p2ls11t" class="appendDom idcard-triggerment"></div> </div> <ans class="ans"><p><p>您好，會(huì)計(jì)網(wǎng)為您服務(wù)：網(wǎng)校的課程是可以反復(fù)聽(tīng)的。但是考試結(jié)束后就不可以了。您可以下載課程，就能長(zhǎng)期聽(tīng)了。希望我的解答對(duì)您有幫助。謝謝！</p></p></ans> <div id="rtxgwi2" 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">147</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（15）</a> <span id="tfj6ojz" class="from"><time>9小時(shí)前發(fā)布</time></span> </div></div><div class="ipgc61o" id="reply_5123978" class="p-question-answers bb img-txt-answers"> <div id="ha2um11" class="person" data-userid="free_allan"> <div id="xydzs7w" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/6f950ca53901f636c96597c13d8e4580fe63c9bd.jpg" alt=""> </div> <div id="yrqufar" class="other idcard-triggerment"> <p class="name">秀之美adahe</p> <p></p> </div> <div id="rxy2pd1" class="appendDom idcard-triggerment"></div> </div> <ans class="ans"><p><p>在考試結(jié)束前可以反復(fù)聽(tīng)，考試結(jié)束后就不能了，如果下載MP3就可以永久聽(tīng)</p></p></ans> <div id="zabgm6h" 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">189</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（14）</a> <span id="6ofjypb" class="from"><time>11小時(shí)前發(fā)布</time></span> </div></div><div class="2zqhvmh" id="reply_5123978" class="p-question-answers bb img-txt-answers"> <div id="x6ym1wk" class="person" data-userid="free_allan"> <div id="ztp2khd" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/e983e0db70230b1eaaddff5db7d6b8e9d8c15eaa.jpg" alt=""> </div> <div id="kucs77y" class="other idcard-triggerment"> <p class="name">小兔菲寶寶</p> <p></p> </div> <div id="hiemsnk" class="appendDom idcard-triggerment"></div> </div> <ans class="ans"><p><p>這個(gè)沒(méi)有一定的，但是作為過(guò)來(lái)人可以說(shuō)注冊(cè)會(huì)計(jì)師真的非常有挑戰(zhàn)性，不要輕易的認(rèn)為哪些是重點(diǎn)哪些是非重點(diǎn)，每一個(gè)知識(shí)點(diǎn)都有可能是一個(gè)命題點(diǎn)，記得2012年不少題都是在犄角旮旯里。所以，不要用遍數(shù)來(lái)衡量PS本人兩年全過(guò)，多多交流！</p></p></ans> <div id="no6z2h6" 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">246</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（14）</a> <span id="oy1tlin" class="from"><time>12小時(shí)前發(fā)布</time></span> </div></div><div class="vwnkleb" id="reply_5123978" class="p-question-answers bb img-txt-answers"> <div id="gzvr2q6" class="person" data-userid="free_allan"> <div id="oypvwlu" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/e2962809e5bd5c3f8c34648749d7fe6833059dfe.jpg" alt=""> </div> <div id="g6tr1vc" class="other idcard-triggerment"> <p class="name">enjoyduola</p> <p></p> </div> <div id="uvah7zb" class="appendDom idcard-triggerment"></div> </div> <ans class="ans"><p><p>一般教材的話是根據(jù)自己，但是學(xué)習(xí)的話一般建議要至少兩遍以上，一般注會(huì)學(xué)習(xí)大家都是提前的，預(yù)習(xí)階段很多考生就已經(jīng)過(guò)了一遍教材，大致了解一下，把自己不理解的標(biāo)注一遍，基礎(chǔ)階段，詳細(xì)的學(xué)習(xí)你可以通過(guò)課程、輔導(dǎo)書(shū)、思維導(dǎo)圖等等方式幫助理解記憶，強(qiáng)化階段是概念+練習(xí)的階段，這段時(shí)間是讓自己充分理解每一道題，了解做法，了解為什么，最后的沖刺階段就是押題做題階段，那時(shí)候基本上做的都是模擬題，這樣不僅幫助自己做題提高效率還有讓自己通過(guò)做題把漏洞找出來(lái)補(bǔ)漏洞</p></p></ans> <div id="girxy1u" 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">143</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（13）</a> <span id="efpexc1" class="from"><time>12小時(shí)前發(fā)布</time></span> </div></div><div class="gznhddr" id="reply_5123978" class="p-question-answers bb img-txt-answers"> <div id="hietmas" class="person" data-userid="free_allan"> <div id="zjfv666" class="figure idcard-triggerment"> <img src="http://imgs.xouvqe.cn/assets/images/user_logo/3d3b43002643403da6544e25e9b556e882631347.jpg" alt=""> </div> <div id="3qd6k1b" class="other idcard-triggerment"> <p class="name">不服沙拉</p> <p></p> </div> <div id="dobzx2m" class="appendDom idcard-triggerment"></div> </div> <ans class="ans"><p><p>到2014年前,教材會(huì)有一次大改.所以現(xiàn)在看哪年的都一樣.現(xiàn)在看的話當(dāng)?shù)厥强醋钚碌牧?</p></p></ans> <div id="l7dgesn" 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">327</em></a> <a href="javascript:;" pagetype="1" 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