First, the primary examination "primary accounting practice" and "economic law foundation" two subjects, and must be passed at one time.

The Primary Accounting Practice is more detailed than the Intermediate Accounting Practice. The main content of primary accounting practice is the accounting treatment of some economic businesses that often appear in enterprises and general accounting business, such as assets, liabilities, owners' equity, income, costs and profits. Among them, assets involve accounts receivable and payable and transactional financial assets. It will not involve intermediate knowledge such as non-monetary asset exchange, debt restructuring and long-term equity investment.

Generally speaking, primary accounting practice is not difficult. If the accounting certificate is tested in Hunan, Guangdong, Shanghai and Beijing, then the primary focus is on the basis of economic law. If the accounting certificate is tested in Hebei, Jiangsu, Shaanxi, Henan, Guangxi and other places, it will be more difficult to get the primary level, because there is too little knowledge about accounting treatment of accounting certificates in these places, and a chapter in the textbooks of these places involves accounting treatment.

Second, the pass rate of futures business is relatively high, sometimes as high as 40% to 50% for single subjects and 23% to 40% for double subjects. As long as the memory and understanding are good, the ability of reaction and simple calculation is ok, and there is no big problem in the past. Generally, the probability of passing two subjects at one time is very high. If you are a related major student at school, you are a junior and a senior, as long as you usually study the knowledge of classroom books and look at the textbooks of futures exams, there will be no problem.

Under the normal level, most people need to learn to do the real problem simulation exercises in February and March, and it is easy to read the wrong questions repeatedly. Those who have a certain knowledge base can master it in one month. The ability is good, the relevant foundation is very solid, and learning more futures laws and regulations requires memory and understanding.

The difference in difficulty reflects the necessity of applying for online education courses, and junior accounting candidates can choose Qingpeng Education to systematically summarize their knowledge. Qingpeng Education adheres to the business philosophy of "taking students' needs as the center, teaching quality as the basis and continuous innovation as the requirement", adopts the "education+Internet model" and takes education as the mission to promote social development, aiming at creating an advanced, efficient and leading education brand, which has won unanimous recognition and wide acclaim in the field of online vocational education in China. Is an online education institution with leading technology and perfect service.