CPA 资格考试《财务成本管理》科目历年都注重考核分析、计算和综合能力,近年来主观题一般在60分左右。如何正确理解和掌握众多的公式成为大家考试成功与否的关键。本文拟对相关的理念和研究方法进行总结,以期给广大应试者以启迪。 CPA qualification examination “financial cost management” subjects over the years have focused on assessment, calculation and comprehensive ability, subjective questions in recent years generally about 60 minutes. How to correctly understand and master a large number of formulas to become the key to everyone’s success or failure of the exam. This article intends to summarize the relevant concepts and research methods, with a view to inspire the majority of candidates.