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只要按照老師們的步調走,都會考上!!      2016-02-01 14:00:55 志勳

【個人背景】 本身是5年前於財務金融系畢業,在2015年三月才接觸會計這個行業,一邊進修東吳高會學分班,一邊準備記帳士考試。7月到大贏家補習,準備時間四個月,沒有購買額外的教材,隨著補習班的進度按步就班的準備。 【各科準備方式與心得】 1、『國文』 因為只佔10%,所以完全沒準備,而且範圍太大,也不知道該準備什麼,只有作文是稍微看一下社論,,再來就是作文內容盡量寫多,大約三頁半,字體工整一點,都可以拿到基本分數,不過還是把時間拿來準備專業科目,投資報酬率比較高。 2、『記帳相關法規概要』 記本上只要概念熟,就可以有很好的成績。還有就是先從配分比要重的商業會計法先讀,順序要抓對,大略看一下,也不用怎麼背,就能擁有不錯的成績。 3、『會計學概要』 一開始跟著補習班的進度,先求把觀念理解,再來就是多作題目熟悉題目的變化。千萬不要用背的,不然只要題目一變化,可能就不會作了。還有就是題目千萬不要用看的,一定要親手下去做,把答案蓋起來,自己算,不然到考場會一片空白,不知如何下手。 4、『稅務相關法規』 先從簡單的開始念,這樣才不會一開始就直接放棄。按照稅捐稽徵法、遺產及贈與稅法、加值型及非加值型營業稅、營利事業得得稅、綜合所得稅、兩稅合一、所得基本稅額條例讀下去,尤其是稅捐稽徵法,法條少,考的題目又多,投資報酬率超高,所以一定要準備。 這一科目,我花最多時間在背誦,尤其這一科目會影響到租申報實務,所以這一科一定要花多點心思來準備,法條隨身攜帶,沒事的時候就看一下,還有多作題目,這樣才會知道背什麼。 5、『租稅申報實務』 基本上,規定都在稅務相關法規有念到,最重要的是在考試的時候,請先寫會寫的,先把基本分拿住,在寫困難的,千萬不要在綜合所得稅一直想,後面的題目都沒寫。 【考取心得】 最後要來謝謝這四個月以來許老師、羅老師、黃老師的教導,許老師會每個法條都會帶學生讀一遍,而且背誦口訣真的讓我背科很弱的有十足的進步。羅老師的教學很活,讓我在碰到綜合所得稅的困擾題目都能迎刃而解。黃老師的計算機按法讓我在按計算機的速度更加快速。尤其是在要考記帳士時,一邊要忙工作,一邊又要忙高會的段考,一度想要放棄,在老師的鼓勵下堅持下來。所以只要按照老師們的步調走,都會考上,謝謝各位老師,辛苦您們了。


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