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有志者事竟成 2013-03-15 15:53:04 Long |
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準備要領：
一、稅務相關法規概要：「區分章節並以多天少量吸收的方式準備」
稅法考題很明確，因為主要就是考法條的東西，法條真的要隨時帶在身上能有時間讀就要盡量的讀，但不要從第1頁讀到最後一頁，一定要分章節，像是這三天讀稅捐稽徵法，這四天讀遺贈稅法，看法條內容的多寡去取決於天數，由於稅法比較不會考文字遊戲，不像記帳相關法規會考的比較活而且給你少一個字多一個字，所以稅法這科相對好穩住，不會與其他考生落差太大，所以一定要將這科分數定在80~90分以上，盡量不低於80。
前段：因為我在大學期間還沒上過稅務法規，也沒有稅務的實務經驗，所以他對我來說非常陌生，剛開始上稅法的時候，就是採用按步就班的方式，今天老師教到哪裡，回到家裡就將老師所教的內容，分成七天，一天準備幾頁，徹底的了解讀清楚，這是前置作業，就是打地基，前置作業若有打好，下次老師上課講到前面的內容，也能夠真著上。
中段：中段就是大約綜合所得稅教完，已經進入營利事業所得稅，這時候必也前段+中段一起做準備，中段的部分就是營利事業所得稅一樣按步就班老師講到哪就讀到哪，讓自己能夠下一堂課跟上老師的腳步，前段的綜合所得稅這時候就必須開始作選擇題，假設選擇題共有210題，剛前面也有說到，分成七天，所以一天只要作30題選擇題，而且要徹底理解每個題目在問什麼，遇到覺得有問題的就要將題號圈起來，並且把題號寫在課本的最上方，以免漏問，下次去上課的時候一定要找老師作詢問，詢問會了，就將剛剛寫在課本上方的題號旁邊打勾。
後段：後段的工作內容主要就是放在，加深記憶、加強記憶這一塊，所以就是將之前讀過的內容和已經做完的選擇題繼續做複習的動作，這時候讀選擇題差不多已經進入”掃描式”讀書法了，就是題目快速一掃過去，就已經知道題目在問什麼，還沒看到選項，心裡就已經有個答案了，已經邁入「讀到爛」的階段了，這樣差不多稅務法規這一科選擇題的部分都穩住了。
二、租稅申報實務：「一定要設計一套解答系統」
老師所說的重要條文要背的，一定要在法條的前面註”背”字，將這些要背的條文，分類：營業稅、綜所稅、營所稅，然後分成三張word檔案，把要背的條文分別key上去，有空時間像是搭捷運、搭公車，就要拿起來重複的一直背，就是背到已經能夠用自己的話描述這個條文了，就已經差不多沒問題了，註解條文的時候也要分重要性，很重要的五顆星的一定要連”第幾條”都要知道，像是營業稅39條之類等等，這種比較重要的條文盡量連第幾條都背起來，不僅可以幫助稅務法規選擇題，對租稅申報實務申論題也會有所幫助。稅務相關法規概要與租稅申報實務一定是同時進行準備的，但是最主要就偏重於計算題與問答題，計算題一定要自己設計出一套回答方式，因為教材上面每題的作答方式都不同，盡量用自己的邏輯方式去解題，每題都套用相同的邏輯方式，習慣了之後，作答速度就會變快，也比較不會看到題目不曉得該從哪裡下手的問題出現。第一次寫計算題的時候遇到不會的、突然卡住的，是好現象，千萬不要去看解答是什麼，其實心裡已經知道會錯了仍然繼續把題目完成，原因很簡單，因為你已經知道你錯了，等你對答案的時候你就會更「仔細專注」的找出你錯了那些，這樣你才知道哪邊是你不會的，就要特別加強，上考場的時候遇到類似的題目就會更小心的應付，減少粗心和錯誤。一定要將錯的圈起來，作筆記並在有問題的題目旁邊寫上參考是哪一頁的內容，下次當你算第二次、第三次就會愈來愈熟，也會很容易明確那個是陷阱要特別注意。
三、記帳相關法規概要：「一定要會玩文字遊戲」
記帳法規這個考科有點討厭，從歷屆試題去看，他很愛玩文字遊戲，像是非衍生性跟衍生性，他這一科的選項就是四個選項看起來都很像答案，但是就錯在「某個小地方」，所以一定要特別注意這些小細節，上課老師說原機關、上級機關可以，這種就要特別注意，或者是，成本與淨變現孰低和成本與市價孰低，這種都會成為陷阱考題，讓你覺得他是對的，而且記帳相關法規概要的題目選項很像在談故事，每個選項跟題目都非常的長，這種現象最常出現於公司法、商登法，公司法、商登法這兩個也不好讀，加上考的題數也不穩定，所以這種一定要把重要的條文「特別」的去熟記他，當然，一定要握住的就是記帳士法，記帳士39條會考到至少10~15題，也就是20~30分，加上他真的很白話文，也是要把關鍵字弄清，以上以下，一次兩次，屆滿之翌日什麼的，這些要出玩文字遊戲的題目都機率很高，至於行政處分一定要將老師上課所說的故事去理解一下，然後讀這章的時候一定要一直重複這段故事。考記帳法規這一科一定要用刪去法，ABCD四個選項，有認真讀熟的話，頂多只會有兩個選項會模擬兩可，這時候要用猜的話，對的機率也會比較高，但是讀這一科真的跟會計學會有點關係，會計本身基礎比較好的人，商業會計法會比較好讀，也不是說好讀，讀起來會比較懂觀念，只差在區分其他什麼傳票、憑證、決算報表還有罰則要稍微讀熟一下。
四、會計學概要：「觀念”超”重要，但可透過題目多作的方式，理解觀念。」
會計是一個很「死」的東西，「愈死」的東西「愈注重觀念」，會計學除了幾題喜歡給你考數學+會計這種要動腦去想很久的題目以外，其餘的題目會發現，通常都是甲公司變乙公司，99年變100年，利率7%變成利率12%，但是要問的東西都是「利息費用或利息收入」，中間的過程完全相同，頂多倒回來求，要你求利率是多少，或是第幾年買進、賣出的，所以準備會計有個小技巧，就是一定要「多作題目」，你讀到最後會發現，會計怎麼考，好像都是那些，就只有數字上稍微變動，但是要考的「概念」都是「同一個概念」。在寫計算題的時候與租稅申報實務相同，寫第一次的時候可以參考解答怎麼算的，自己在算第二次的時候一定要將解答蓋住，因為會計學不像租稅申報實務，租稅申報實務就是你有背，你就會寫的出東西，可能只是一些很冷門沒見過的東西出來，讓你不知道要不要算進去，但是會計學他的計算題就是真的在考「觀念」，他怎麼變都是那樣，也不會無緣無故給你出現一個很冷門的會計科目讓你不曉得要不要算，只是他會給你跨期間，然後你要去區分什麼會影響兩年，什麼只會影響當年度，什麼會自動抵銷正確，這都是「觀念」，所以觀念一懂，很多題目真的都可以一刃而解，至於為什麼不看解答呢？你看著解答去算答案，那是利用「它的邏輯」，而不是你的，就是變成我們是被他「帶著走的」，到了目的地我們仍然不曉得我們剛是怎麼過來的，那為什麼要懂概念呢，像是黃老師都會告訴我們已收已付加，未收未付減，這是口訣沒錯方便你考場緊張臨時可以用，不會突然忘記，那觀念是什麼呢，關鍵就是什麼是已收未收？要如何判斷，期初應收帳款與期末應收帳款，如何判斷誰是已收、未收，所以這時候如果真的無法懂，就一定要打破砂鍋問到老師，之後你就會知道，1/1號的帳款一定會在今年收，今年沒收完的，才會變成12/31那天應該要收的還有多少，所以就會明確的得知1/1是已收，12/31是未收，這時候解題的時候，題目問銷貨收現數是多少的時候，就可以馬上一刃而解，銷貨收入+期初應收帳款-期末應收帳款，答案就會出來了，所以會計這一科概念真的很重要，但是其實「只有一年的準備時間」要將會計學的概念全部都吸收，真的不容易，畢竟我也是讀了高中三年，才真的理解初會…所以短時間內要把這科讀好，真的只能透過多作題目了。
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