会计专业技术资格考试在我国已经进行了三年,实行以考代评的会计专业技术资格考试制度,极大地调动了会计人员学习知识、学习业务的积极性,促进了会计人员整体素质的提高。但是对于有一部分会计人员,由于学习方法不当或年龄偏高等原因,考试成绩并不十分理想,没有反映出他们实有的工作能力。本人根据两年来对参考人员辅导的经验,以及对三年来的试题的分析,介绍一下自己的学习方法,供应考人员参考。一、以“纲”为纲,以“本”为本。为了搞好会计专业资格考试,考试办公室编写了考试大纲和辅导材料,供考生们学习和参考。我们必须把考试大纲和辅导材料作为最基本的课本来学习。我们可以从以下的两点来看:首先,从三年来的试题大 Accounting professional and technical qualification examinations in our country have been carried out for three years, the implementation of the test with the appraisal of accounting professional and technical qualification examination system, greatly mobilized the accounting staff to learn knowledge, learn the enthusiasm of the business, and promote the overall quality of accounting personnel to improve. However, for some accountants, test scores are not ideal due to inappropriate learning methods or high school age, which does not reflect their actual working ability. I based on two years of reference staff counseling experience, as well as the analysis of the three years of questions, to introduce their own learning methods, for the supply of personnel reference. First, to “Gang” as the key link to “this” as the basis. In order to do a good job in accounting professional qualification examinations, the examination office has prepared the exam outline and counseling materials for candidates to learn and reference. We must learn the syllabus and tutorials as the most basic textbook. We can look at the following two points: First of all, the questions from the three years big