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2026年初级会计资格考试备考建议

  • 2026-01-30 11:36:24
2026年初级会计资格考试备考建议
2026年全国初级会计资格考试，报名将于1月27日12:00正式截止。
2026年全国初级会计资格考试将于5月16日正式开始，今天距离考试还有116天。
2026年初级会计资格考试的备考，目前有很多考生已经在学习了（本众财税教育的面授已经开课近一个月了），而有很多考生认为目前备考还太早。其实，对于零基础小白考生而言，现在备考确实已经不算太早了。按照往年的考试情况看，很多考生都是每年的3~4月份过完年才开始正式备考，所以大概有70%以上的考生都考挂了，有的考生虽然也努力备考了，可成绩只有40多分、有的50多分……，其实就是差1~2个月的学习时间也就能考过了。
初级会计资格考试总共考核两门课程，《初级会计实务》和《经济法基础》，对于这两门课程的考试难度而言，对于零基础小白考生来说，一般大部分考生都会认为《初级会计实务》的考试难度会大一些，主要原因就是《初级会计实务》零基础小白的备考学习是需要打基础的。从历年考试试题的难度分析看，其实这两个考试科目的难度差不多。《初级会计实务》考查会计分录的试题难度会大一些，《经济法基础》考查税法计算、票据法等的试题难度会大一些，考生要摒弃“偏科”的状态才能确保一次过关。
初级会计资格的备考过程，学习教材内容很关键，其次就是刷题。有的考生总认为自己有会计基础，总想着“抄近道、走捷径”，只是刷题不听课或者只是听课不刷题，最终以失败告终。对于大部分考生而言，不论是否有会计基础，都建议大家先认真学习教材内容，然后通过刷题巩固教材知识点，这样才能有效掌握考试的全部内容。当然，一边学习教材一边就开始刷题也是可以的，“趁热打铁”也是最好的备考方法。
本众财税教育面授的学员都深有感触，前期阶段一般2~3个月学员都在精学研学初级会计考试的基础知识内容，后期阶段考试前1~2个月需要学员加强刷题训练，除了章节练习题库外，还需要进行反复的考试题海战术训练（比如随机组卷考试、全真模拟考试等），这样才能确保5月份一次过关。学习网课的考生建议参考执行备考计划即可。
需要提醒大家注意的是，如果自己的职业规划是将来还要考中级会计师、注册会计师等考试，或者未来想找到一份薪资还不错的会计工作，那么建议大家务必要把初级会计考试的两科专业知识学好、会计分录和税法知识吃透，否则将来在财会行业里混，很可能会寸步难行。
加油吧！2026年的初级会计考生们！
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来源：财会网校公众号
作者：杜娟老师

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  1. CONNECT:[ UseTime:0.000786s ] mysql:host=127.0.0.1;port=3306;dbname=b_mffb;charset=utf8mb4
  2. SHOW FULL COLUMNS FROM `fenlei` [ RunTime:0.000796s ]
  3. SELECT * FROM `fenlei` WHERE `fid` = 0 [ RunTime:0.000352s ]
  4. SELECT * FROM `fenlei` WHERE `fid` = 63 [ RunTime:0.001055s ]
  5. SHOW FULL COLUMNS FROM `set` [ RunTime:0.000513s ]
  6. SELECT * FROM `set` [ RunTime:0.000496s ]
  7. SHOW FULL COLUMNS FROM `article` [ RunTime:0.000605s ]
  8. SELECT * FROM `article` WHERE `id` = 471756 LIMIT 1 [ RunTime:0.000974s ]
  9. UPDATE `article` SET `lasttime` = 1770234671 WHERE `id` = 471756 [ RunTime:0.008265s ]
  10. SELECT * FROM `fenlei` WHERE `id` = 65 LIMIT 1 [ RunTime:0.000301s ]
  11. SELECT * FROM `article` WHERE `id` < 471756 ORDER BY `id` DESC LIMIT 1 [ RunTime:0.000599s ]
  12. SELECT * FROM `article` WHERE `id` > 471756 ORDER BY `id` ASC LIMIT 1 [ RunTime:0.000786s ]
  13. SELECT * FROM `article` WHERE `id` < 471756 ORDER BY `id` DESC LIMIT 10 [ RunTime:0.001884s ]
  14. SELECT * FROM `article` WHERE `id` < 471756 ORDER BY `id` DESC LIMIT 10,10 [ RunTime:0.001370s ]
  15. SELECT * FROM `article` WHERE `id` < 471756 ORDER BY `id` DESC LIMIT 20,10 [ RunTime:0.001766s ]
0.091340s