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宛如小說般的長篇大論之考取經驗談 2013-02-23 01:13:51 琪 |
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「人家本科系的日校生都不一定能考上，妳這個高職農科畢業的、大學還念夜間部的，學人家考什麼記帳士？！」
七年了…當年讀大學時，白天在事務所上班的老闆娘，得知我要去報考記帳士，在我的面前，惡狠狠地撂下這段話。
當然還發生很多的事情，但這句話，一直圍繞在腦海中。
七年前，我在大ｘｘ補習班，只花短短四五個月的時間準備，自然是名落孫山。
後來上台北工作五年。那句話，卻未曾隨著時間的流逝而消散
相反的，『非本科系』這四的大字，就這麼深深烙印在我的背上。彷彿，不是會計系的人跑來做會計的工作，是一件非常自不量力的事情。
我不服氣，縱使我不是本科系，但不代表就會影響我對會計工作的熱忱與執著。
我告訴自己，有朝一日，我一定要考到記帳士。
100年，是我在台北工作的第五年。
那年，有一筆存款到期。我便馬上開始上網搜尋，想知道哪間補習班可以幫助我達成這個目標。
在台北火車站附近，也就三家補習班有專門在補記帳士考試。
可網路上，幾乎絕大多數的人都對大贏家抱持非常高的評價。
我印象中有某一間，是會計乙級和記帳士合併一起考試。
那時，當我看完大贏家的官網，得知有課堂小考時，我知道，這就是我要的補習班！
當時，我想說也順便考會計乙級。印象很深刻，當我打電話來大贏家詢問時，櫃檯的小姐非常親切的跟我分析道──
『記帳士是國家考試，跟會計乙級是不同考試制度。等級也在會計乙級之上。我比較建議妳，先專注在記帳士。考到記帳士，會計乙級妳也毋須再考了。』
我想想也有道理，因此，在99年9月，就付清補習費用，靜候100年3月開課的到來。
可惜，人算不如天算。一開始，我上課非常的用心（還特別買了錄音筆，錄上課老師所說的內容喔～）
但，後來公司部門人事異動太大，轉變到年中旬後，我一個人一口氣得做三個人的工作。
年中旬，是最重要的關鍵期。如果這時期有辦法撐過去，依然能保持當初的決心和毅力，基本上，考上是沒有太大的問題。
但我放棄了。
假日上課，我開始變得懶洋洋。好幾堂的課程，皆在我與周公半推半就的約會下悄悄流過…
等到清醒時，距離考期已經是迫在眉梢了。
100年考記帳士，我只差九分。
101年初放榜的時候，也碰巧遇到我準備要離開台北，搬回竹南（位於苗栗縣）的時刻。
考與不考，讓我當下陷入兩難。
跟黃老師提到，我差九分。並且提出自己的問題，請他解惑。
他的大意是說，縱使沒有考到，但自己不也增加了稅務與會計的知識﹖
如果還想考，那麼今年就不要停頓下來。趁著第一年所念的稅法還有印象，當然要接續考下去！否則延宕一年，會計與稅法一變更，等於自己要再重新吸收。會很辛苦。
我只差那麼一點點，若認真看書，今年一定會考上！
我知道，考上記帳士，一直是我最大的目標與夢想。
我知道，如果考不上，我一定會一輩子感到遺憾！
我告訴自己『就再拼一次！這一次如果沒上，我就放棄！』
因為竹南和台北的距離有點遠，我決定以函授DVD的方式來唸書。
某天，我無意間看到市場上販售如何考上公職的雜誌。
雖然記帳士不是公職考試。但文中所列舉幾位考上公職的人，是怎麼樣的念書方法，對我而言是非常重要的訊息。
加上與黃老師在MSN（這對身為考生得我們很重要！有老師的MSN，在詢問一些觀念問題會快很多。）上討論該怎麼安排看書進度。他建議我從收到函授的資料後，先每個禮拜看一個章節的會計。
我照做。
甚至，他說要準備空白的本子，在本子上練習做綜合題。我怕自己一次帶兩本書不太方便，乾脆就買大一點的便利貼來使用。
我念會計的方法是：看完一個章節的DVD後，便開始用鉛筆做後面的選擇題。
寫的方式不是一口氣就做完全部的選擇題（相信我，這樣一定會瘋掉…），而是以十為單位。
寫完十題，就先翻閱後面的解答。對於錯誤的問題，我會翻閱前面的課本內容，看是自己哪方面的觀念有問題。
觀念不熟悉，我會在該題旁邊用紅筆註明『觀：』這一個字。
至於”觀:”字後面的敘述，就用藍筆來書寫。（這僅是個人看顏色的習慣不同。我自己是覺得整頁的筆記若都是用紅色的，除了分辨不出來到底哪裡是觀念外，也會覺得很刺眼…）
如果觀念是熟悉，只是自己一時大意，便用藍筆來訂正。
我知道自己的個性，很難會再細看第二遍會計學。所以，不懂的，我一定是問到懂。觀念或解題模糊的地帶，我必定會把整個詳解都寫在便利貼上，黏在題目的旁邊。這麼做的主因是，好方便我某天若回頭來看該題時，不至於發生遺忘解題的慘況。
至於綜合題，我每個章節都會挑兩題近期的記帳士考試題目。如果該章節碰巧沒有記帳士考試題目，那麼我會轉挑初等考試題目來做答。
方法就跟做選擇題一樣，一開始是鉛筆；再來是紅筆與藍筆。
一張便利貼寫不夠，就撕下第二張便利貼來寫。（我的便利貼，到考前就用掉一本…）
觀念與解題一定要自己都了解，才可以繼續寫下去。
我看的慢，但很扎實。只是，年中旬遇到搬家，就不小心怠惰了…
（在這邊也要特別叮嚀，考試念書是一場馬拉松式的比賽。怠惰之情人皆有之，但一定要設定一個停損點。像我自己，若停超過兩個禮拜以上沒看書，就會萌起放棄的念頭…）
那時候，面對愈來愈艱深的題目，加上怠惰…我突然覺得…我這麼堅持要爭這口氣做什麼?!
那時，很多的負面情緒迎面而來。書也念不下去，DVD根本連碰就不太想碰…
直到某天，我在大贏家的官網閒晃，就晃到左邊最後一個『考取經驗談』。
裡面有很多已經考上的學員在這做分享，看著看著…坦白講，原本冷卻怠惰的心，漸漸熱血起來－
『有一天，我也要在這裡發表一篇長篇大論！我要告訴大家－事務所老闆娘對我的鄙視沒有打擊我，反而讓我奮發向上拿到這張證書！我要證明，我可以辦得到！』
嗯～就這樣，我抬起原本停滯的腳步，開始努力補上進度。
先前從四月開始（就是拿到函授的資料），我每天下班就扛著小筆電，衝到公司附近圖書館來看書。
我深信自己是屬於許老師口中的『在家絕對念不下書』一族。所以，每天跑圖書館跑的很勤。
在八月前，我除了每天下班去圖書館外，六、日會有一天是不碰書的。
八月中旬後，因為會計學的進度遠遠落後當初設定的讀書計畫太多。所以，我六日就會到圖書館看書。
坦白講，我會計學念完的時間點，原本預定是七月下旬…因為過程怠惰的關係，整整延後到10月上旬才全部看完做完整整三冊的習題…
我大約九月的假日就開始看稅務相關法規、平日看會計學，因為看的慢，到十一月應該開始複習的時間，我卻連營所稅的課文內容都還沒碰（更別說其後面的章節…坦白講，申報實務那本書，我只有看到綜所稅…）
我明白時間已經是來不及了！因此，我放棄看申報實務的DVD。改每天早上六點起床看綜所稅的選擇題，遇到不會的地方，就往回查課文內容。
晚上下班，開始複習稅務、記帳相關法規和會計學。（最重要是會計學）
至於國文，我只看兩片DVD…還好去年的國文資料我還留存，多少還有印象。
因此，我放棄看國文，在11月中下旬，火力全部集中在會計、稅務、記帳、和綜所稅的申報實務。(在此，我要大大讚揚許老師教授的綜所稅解題方式！簡單、易懂，很容易就吸收了。)
第一天考完試，不知道你們會做什麼？
第一天考完，男友陪著我到板橋圖書館，看稅務相關法規到晚上八點半。
所以，我的稅務相關法規，是到最後一分鐘，都還在努力的吸收、用心的看。
這樣看書其實很累。所以這是警告我們，中間怠惰的時間過長，連帶就會影響到後面的讀書進度。這是很可怕的事情…
不諱言，若100年沒有先在補習班上過課，我真的不知道自己這一次是不是有機會可以考上？
因為我到考試鈴響起的前一分鐘，還是拼命努力吸收兩稅合一的題型…
所以第二天，我申報實務寫的不是很理想…
考完後，自己試算了成績，能考上的機率是一半一半，有點危險。
會不會考上，其實在計算選擇題的分數時，當下就大約可以猜得到。
我哭了…考完那陣子沒有欣喜與放鬆，反而是失望、難過與對自己的生氣和懊惱。
我告訴我自己，這次再沒考上，就證明我與記帳士無緣…
可我明白，總使來年不重考，有一天，我還是會想再拼一次…
我知道，沒考到記帳士，我是會抱憾終身的。
日子就在忐忑不安中度過。我一直在心頭等著2月19日的到來。
這一天，朋友－欣怡在MSN上敲我，告訴我可以利用電話查榜了。
在當下，其實我很緊張地按著電話號碼。我知道這天會公布榜單，所以，我連准考證都帶在身上。
直到電話那頭傳來”恭喜…”這兩個字時，我心頭那沉重的重擔、扛了多年的目標、午夜夢迴時的過往夢魘…霎時間，灰飛煙滅。
我好想哭、可是我哭不出來。我衝到現在的主管旁邊，掩著面告訴她，『我辦到了！我真的辦到了！我考到了！我考到記帳士了…我以為，我會與它擦身而過吶…』
我主管是真心替我高興。101年整年度裡，要不是她三不五時的關心與打氣，我相信自己無法把心思全數放在準備考試上…徐副理，謝謝~我愛妳阿!!!!!
感謝－
感謝大贏家的每位老師。黃老師，抱歉ㄋㄟ～每次就一直在問你問題…我資質不是很好，有些連最基礎的觀念都要請教你。還好你面善心也善，很有耐心的解決我的疑惑。
許老師，感謝妳另類的『口訣記憶法』。這方法我還運用到商業會計法上面了。商業會計法不是有會計處理準則的順序？我利用妳教授的口訣技巧，來運用在它的順序上～100年到101年，它的順序我不曾忘記。
是妳教會我，原來念書也可以有捷徑與方法。不管過程怎麼念，重要的是自己是否有牢記？是否能融會貫通，才是最重要的！
其實，我還蠻喜歡教國文的林老師。如果說上專業科目要戰戰兢兢，那麼上國文課等於是一種休閒樂趣了～（不諱言，100年我上國文課比上其他課還開心。林老師人幽默，太多好笑的事情可以讓人放鬆一下心情。國文跟歷史，其實是不分家的~）
感謝我過去與現任的主管們，能遇到妳們，是我最大最富足的資產~妳們讓我明白，原來，上司不全是尖酸刻薄。原來，我們的距離可以這麼近、這麼親暱~
感謝我娘，雖然她有時候會質疑我－『念那麼多是到底有沒有念進去阿?』
不過，她會在我小姑姑打電話來＂查勤＂時，謊稱我有在努力念書。讓我逃過黑臉姑姑的追殺～哈！
感謝我的黑臉小姑姑，這兩年來，她辛苦了。因為，她會盯我有沒有專心念書。
感謝眾家美人好友的支持。漫長的兩年阿～我停掉了許多的約會與聚餐。但大夥的感情沒有因此而生疏。這就證明，真正的朋友，是不會因為你的拒絕而有損彼此的情誼。她們會懂妳目前的情況，並且全力支持與配合－
感謝好友番茄、欣怡、欣庭。因為有妳們的分享、溝通和打氣，才能使我達成這重要的目標。雖然目前各自都在不同的公司上班，但在此，我萬分的感謝這一路有妳們的扶持和鼓勵。
感謝在我念書念累時，非常熱情邀請我去她家過夜的婉婉、待我有如親女兒般疼惜的叔和姨～
感謝高職班導的鼓勵。當他知道我考到記帳士時，電話那頭的他笑到合不攏嘴～
感謝我的男友，101年7月認識的我們，在相處的道路上，他總是在假日靜靜地陪著我待在圖書館。
告訴他什麼時間點不講電話，他不吵也不鬧，就這麼安靜地順著我的意思走。
距離考試愈近，我壓力大到在電話這頭大哭時，縱使他嘴巴笨，但我能明白他想安慰我的心情。
感謝上蒼厚愛，讓我遇到這麼多的貴人和夥伴。能與妳(你)們相遇，真的是我的福氣~^^
最後，我也要感謝事務所的老闆娘。
沒有她當年的尖酸苛刻，就沒有今日的我。
她讓我知道，我也是有能力可以去做到。
我的能力不是長在她的嘴巴上，而是掌握在我自己的手掌中。
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2023-07-09 06:07:38
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2023-07-07 03:28:21
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2023-07-06 11:35:20
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2023-07-05 20:56:26
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2023-07-05 06:19:48
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2023-07-03 23:07:43
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2023-07-03 07:53:24
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2023-07-02 17:04:42
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2023-07-02 01:43:47
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2023-07-01 09:46:44
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2023-06-30 18:53:19
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2023-06-30 04:24:07
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2023-06-29 13:12:45
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2023-06-28 22:36:46
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2023-06-27 16:28:27
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2023-06-25 18:37:15
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2023-06-25 03:35:12
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2023-06-17 18:46:32
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2023-06-05 18:21:08
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2023-05-28 20:53:25
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2023-05-15 05:22:16
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2023-05-14 00:18:24
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2023-05-11 12:13:40
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