USCPA考試問(wèn)題很難,因?yàn)樗麄冃枰阍赨SCPA考試中注意他們問(wèn)題和答案的每一句話(huà)。這就需要我們集中全部的精力,會(huì)使我們焦慮和疲勞,然而掌握了一些技巧,會(huì)使我們變得輕松:
  UncleEarl\'sBourbonWhiskeyCo.isawholly-ownedsubsidiaryofLibationBottling,Co.UncleEarlsold$1,000,000ofbourbontoLibationBottlingduring20XX.Earlhad$4,000,000ofbourbononhandattheendof20XXandLibationhad$200,000ofbottleinventoryithadpurchasedfromEarlonhandattheendof20XX.Libation\'sgrossmarginrateis10%andUncleEarl\'sgrossmarginrateis50%.HowmuchintercompanyprofitininventoryshouldbeeliminatedfromLibation\'sfinancialresultsattheendof20XX?
  a.$500,000
  b.$400,000
  c.$100,000
  d.$20,000
  有幾件事情我們要注意,首先,他們提供了很多不必要的信息,來(lái)誤導(dǎo)你,并專(zhuān)心設(shè)計(jì)出來(lái)一些讓你分心的答案。
  Youdonotneedtoknowhowmuchwassoldduringtheyear,howmuchinventoryUncleEarlhadonhandorwhatLibation\'smarginswere.Ifyoustartthisquestionbyreadingthelastsentencebeforereadingalltheotherfactsatthebeginningofthequestion,youcanmoreeasilypinpointtheinformationyouneed.
  TheonlytwopiecesofinformationyouneedareLibation\'sendingbourboninventoryrelatedtopurchasesfromUncleEarlandUncleEarl\'smarginrate.
  Second,theyswitchedtheorderinwhichtheyprovideinformationaboutthetwocompanies.Inthefirstpartofthequestion,UncleEarlislistedfirst.Inthelastpart,Libationislistedfirst.Ifyouarenotcareful,youwillapplyLibation\'smarginratetotheendinginventoryandgettoanincorrectanswer.
  Third,theincorrectanswersareallcombinationsofvariousnumbersusedinthefactsofthequestion.
  在USCPA考試中,他們不會(huì)是你擁有豐富多彩,令人難忘的場(chǎng)景,他們活給你一些誤導(dǎo),如果你不注意一些名稱(chēng),很容易運(yùn)用一些錯(cuò)誤的信息,導(dǎo)致您寫(xiě)下不正確的答案。
  你可以完全理解的問(wèn)題是要在(我上面的例子,如何消除內(nèi)部利潤(rùn)),但如果你很忙,正在失去焦點(diǎn),或過(guò)于自信,你可以很容易地得到問(wèn)題的錯(cuò)誤,因?yàn)槟沐e(cuò)過(guò)了一小但重要的細(xì)節(jié)。
  要真正了解他們?nèi)绾螁?wèn)問(wèn)題,你需要做的成千上萬(wàn)的MCQ和研究為什么正確的答案都是正確的和錯(cuò)誤的答案是錯(cuò)的為什么直到今天開(kāi)始變得直觀(guān)。在數(shù)以千計(jì)的問(wèn)題的過(guò)程中,你將看到的模式出現(xiàn),這將幫助你在USCPA考試那天。