1. Characteristics of the subject

The Certified Public Accountant's "Economic Law" focuses on assessing candidates' understanding of legal knowledge and practical application ability. In addition to the comprehensive questions that reflect the applicability, the test questions also include individual The same is true for multiple-choice questions and multiple-choice questions, which are often reflected in small cases, especially multiple-choice questions, which sometimes even require more in-depth analysis than comprehensive questions.

2. Learning methods

(1) About learning goals-understand your role

Over the years, many candidates have gone through a step-by-step in-depth learning process It is easy to lose one's learning direction and embark on a path of "research" rather than "learning". Instead of reviewing according to the level required for the exam, one spends energy and time on a large amount of content that is not required by the exam and is clearly stipulated by the law. If you have not mastered it well but have to study content that is not stipulated by the law, it will be impossible to review for the exam smoothly, and it will also waste your precious time. Therefore, I remind everyone to memorize as much content as possible in the limited study time, and absolutely You can't "get into trouble" every day and do research every day. Remember, the goal of studying economic law is to pass the exam and finally obtain the CPA certificate, not to engage in research on legal theory. Therefore, you must carefully consider your input-to-output ratio when studying.

(2) About learning attitude - "There is a road to the mountain of books, and diligence is the path, and there is no end to the sea of ??learning, and the boat is hard work"

Economic law courses involve a large number of laws, regulations, and rules , and involves a lot of legal content that needs to be understood, as well as a lot of purely memorized content such as numbers, proportions, time, etc. Therefore, it is normal for candidates to encounter difficulties in the learning process. They must not be discouraged or doubt themselves when encountering difficulties. , thinking that one is not capable. Candidates must know that the content of the textbook is the same for everyone. Everyone has different memory and understanding abilities. There must be many people who encounter more difficulties than you. Therefore, when you encounter difficulties, you must work hard to overcome them and be able to Everyone who has passed the exam has gone through many obstacles all the way. Learning itself is a process of breaking out of the cocoon after a painful struggle. Here is an inspirational quote for everyone: "There is a road in the book mountain, and diligence is the path, and there is no limit to the sea of ??learning, and the boat is a boat." ".

(3) About forgetting in learning - repeated memory

Any learning is a gradual and spiral process, and it requires a certain amount of accumulation to achieve quality. Especially for subjects with a lot of memorization content such as economic law, it is very normal for candidates to forget the previous knowledge after learning the latter content at the beginning. It can be said to be a "brain physiology" phenomenon of normal people. 99.99% of students are like this. It can be summed up in two words: "repeatedly".

(4) About the textbook

The textbook can be read in three steps:

The first step is to read through it, that is, read it carefully from beginning to end, and understand the system of the textbook. , the content can be roughly understood;

The second step is to read carefully, that is, you must read and understand the specific important legal provisions;

The third step is to read carefully, that is, to read the key chapters Spend time focusing on studying the content. Reading textbooks is indeed a painful process, and no one can escape it. For economic law textbooks, it is often painful when you read them for the first time, helpless when you read them for the second time, and relaxed when you read them for the third time. When I read it for the fourth time, it felt like a novel. When I read it for the fifth and sixth time... it basically felt like I wrote it myself. This is also true of the wise saying "Read it a hundred times and its meaning will become apparent to you".

(5) About practice

Necessary practice exercises are an effective means to enhance memory, formulate abilities and test learning results. By doing the questions, you can consolidate the knowledge you have learned, identify your weak links, and work hard to overcome blind spots in learning. Reply to the keyword "real questions" in the public account "CPA Exam Preparation Club" to receive free past papers for each subject of the CPA exam.

(6) Response to the new situation of computer-based exams

Many candidates are afraid that they will not be able to keep up with their typing speed. In fact, objective questions are just a click of the mouse, and subjective questions do not require much typing if you follow the "two-step" answering technique mentioned above.

3. Important and difficult points

Chapter 1 Basic legal knowledge

The establishment and effectiveness of legal acts; invalid civil acts; changeable and revocable civil acts ;Right of agency; agency without authority; apparent agency.

Chapter 2 Legal System of Sole Proprietorship and Partnership Enterprise

General partnership; limited partnership; dissolution and liquidation of partnership.

Chapter 3 Legal System of Foreign-Invested Enterprises

Capital contribution methods, proportions and periods of foreign-invested enterprises; mergers and acquisitions of domestic enterprises by foreign investors; agreements, contracts and articles of association of Sino-foreign joint ventures ; The registered capital and total investment of Sino-foreign joint ventures; the organizational form and organizational structure of Sino-foreign joint ventures; the operation and management of Sino-foreign joint ventures; the transfer of capital contributions of Sino-foreign joint ventures; the term, dissolution and liquidation of Sino-foreign joint ventures .

Chapter 4 Company Law

Property rights of corporate legal persons; rights of shareholders; qualifications and obligations of company directors, supervisors, and senior managers; special provisions for one-person limited liability companies; wholly state-owned companies special provisions; equity transfer of limited liability companies; organizational structure of joint stock companies; independent director system of listed companies; company financial accounting reports; profit distribution; legal responsibilities of company promoters and shareholders; legal responsibilities of the company; undertaking asset evaluation, The legal responsibility of the institution that verifies capital or verifies the capital.

Chapter 5 Securities Law

Initial public offering of stocks; additional issuance of stocks by listed companies; listing and trading of stocks; issuance of corporate bonds; issuance of convertible corporate bonds; issuance of corporate bonds Transactions; the raising of securities investment funds; the listing and trading of securities investment funds; the content of information disclosure; the management of information disclosure; prohibited trading activities; acquisitions of listed companies.

Chapter 6 Enterprise Bankruptcy Law

Acceptance of bankruptcy applications; qualifications and designation of administrators; bankruptcy revocation rights and invalid actions; right of set-off; bankruptcy expenses and benefits Debt; special provisions for declaration of bankruptcy claims; formulation and approval of reorganization plan; validity of settlement agreement; right of special exclusivity; valuation and distribution of bankruptcy property.

Chapter 7 Legal System of State-owned Assets of Enterprises

State-funded enterprises; selection and assessment of managers of state-funded enterprises; major matters related to the rights and interests of state-owned asset contributors of enterprises; losses of enterprise assets Accountability; transfer of state-owned property rights of enterprises to management.

Chapter 8 Property Rights Legal System

Changes in property rights; mortgage rights; pledge rights; lien rights

Chapter 9 Contract Legal System (General Principles)< /p>

The relativity of the contract; the procedure for establishing the contract; the effectiveness of the contract; the contract whose validity is yet to be determined; the right of subrogation; the right of revocation; guarantee; transfer of creditor's rights; release; deposit; and how to bear liability for breach of contract.

Chapter 10 Legal System of Contracts (Special Provisions)

Sales Contract; Donation Contract; Loan Contract; Construction Project Contract

Chapter 13 Legal System of Bills

Legal relations of bills; bill behavior; bill rights and defenses; issuance, endorsement, acceptance, guarantee, payment, and recourse of bills of exchange; issuance of promissory notes and payment at sight; issuance of checks , payment, and relevant provisions on the use of bills of exchange.

Chapter 14 Industrial Property Legal System

Conditions for granting patent rights; acquisition, exercise and transfer of patent rights; trademark rights; application and review and approval of trademark registration; trademark use Management; protection of exclusive rights to registered trademarks

Chapter 15 Competition Legal System

Monopoly agreements and their legal regulations; abuse of market dominance and their legal regulations; concentration of operators and its legal regulations.

4. Question-answering skills

For economic law subjects, there is only one word - memorize. The key content of economic law is very prominent. The scores for key chapters in the exam every year are over 70 points. As long as you grasp the key chapters, especially the new chapters, you should be able to pass.

Single-choice questions:

The single-choice questions of the "Economic Law" subject are, after all, the least difficult of the five question types. Being able to get the highest possible score (about 20 points) in the multiple-choice questions is the basis for candidates to successfully pass the exam.

Multiple-choice questions:

The multiple-choice questions in the "Economic Law" subject are more difficult. According to the requirements of the CPA exam, 2 or more of the alternative answers for each question are consistent with the meaning of the question. Each question has multiple answers. The correct answer for each question is scored; no answer, wrong answer, omission No points will be awarded for any answer, and the ability level requirements are very high.

Case analysis questions:

When doing a certain case analysis question, it is best to quickly browse the requirements of the question, and then use the questions to elaborate on the case. You may not be able to understand the entire question, but sometimes it may not affect the candidate's answer to a small question. Candidates should learn to be "selective".

I hope it will be helpful to you and hope you will adopt it