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1、多看教材,打好基础。一定要把教材中的例题都搞懂。在看书的基础上听一些辅导课,可事半功倍。基础好的同学一般可以看两遍书,基础不好的同学建议看三遍书。做题的时候不要边做边看答案。听课之前要做预习。2、重点章节:第二章的第三节,第三章的第二节,第四章,第五章投资性房地产,第六章金融资产,第七章长期股权投资,同一控制下的合并和非同一控制下的企业合并,结合第十九章财务报告的合并会计报表编制。第九章第三节,第十章第一节、第二节、第十二章
1, see more teaching materials, lay a good foundation. We must understand the examples in the textbook. Listen to some tutorials based on reading, can be more effective. Basic good students generally can see twice book, students based on a bad idea to see the book three times. When doing the questions do not do while watching the answer. Before class to do preview. 2, key chapters: Chapter II, Section III, Chapter III of the second quarter, Chapter IV, Chapter V of investment real estate, Chapter VI of financial assets, Chapter VII of the long-term equity investment, the merger under the same control And business combinations not under the same control, combined with the preparation of the consolidated financial statements of Chapter XIX Financial Report. Chapter IX, Section III, Chapter X, Section I, Section II, Chapter XII