帳好過-記帳士證照國考題庫
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About this app
"Zhang Hao Guo" is a practice and question bank app for the Taiwan Accountant Certification (Professional and Technical Examination). It comprehensively covers all four subjects: Overview of Accounting, Overview of Accounting-Related Regulations, Overview of Tax-Related Regulations, and Tax Declaration Practice. It includes 1,181 past exam questions (archived questions) from 10 sessions between 2016 and 2025, along with 73 past essay questions. Each exam question comes with an AI-generated explanation in plain language, and each essay question also includes an AI-generated answer (25 questions from 2017 are not included due to the original question booklet being digitized).
Why choose "Zhang Hao Guo"? The Accountant Certification exam is only held once a year, and the question formats for the four subjects are different: Overview of Accounting is a mixed-subject exam, Overview of Accounting and Tax-Related Regulations is a pure exam, and Tax Declaration Practice is an entire essay question. Furthermore, tax laws are revised annually, and using old explanations for practice makes it easy to memorize outdated tax rates. This bookkeeping exam focuses on making questions "understandable," "calculateable," "writeable," and "year-specific": Test questions include detailed explanations in plain language, explaining why each of the four options is incorrect; calculation questions break down the steps, guiding you through each one; essay questions include AI-generated answers and a structured answer guide; and legal citations are marked with the exam year.
■ All three question types are included: All past exam questions for the four bookkeeping subjects are collected. Test questions are organized by subject and year, allowing you to redo the entire exam or practice individual subjects by year; there are no test questions for tax declaration practice, but you can directly access the essay question bank to view past questions and AI-generated answers.
■ Past Exam Questions from the Examination Yuan (Retro Questions): Questions are taken from past exam questions and standard answers published on the Examination Yuan's post-exam question query platform; any corrected answers or points awarded will be presented according to the Examination Yuan's subsequent correction announcements, without any changes to the answers.
Past Exam Questions from the Examination Yuan (Retro Questions) ■ AI-Powered Plain Language Explanation for Each Question (Core Differences)
All 1,181 questions come with plain language explanations: First, the key point is highlighted, then the reasoning for the correct answer is explained, followed by a step-by-step explanation of why each of the four options (A, B, C, D) is incorrect, and finally, a key point for memorization is included. The explanations are built into the app and can be viewed offline.
■ Tax Laws Are Revised Annually; Explanations Mark the Exam Year
The tax rates, deductions, and exemptions for the Income Tax Law, Value-Added and Non-Value-Added Business Tax Law, and the Audit Standards for Profit-Making Enterprise Income Tax are changed almost every year. The explanations for easier questions are based on the most recent exam year, explaining the applicable laws and figures for that year and marking the year on the screen—this is where you most easily make mistakes when practicing past exam questions, and it's also the area least addressed in commercially available question banks.
■ Calculation Problems, Step-by-Step Tutorial: Accounting entries and evaluations, and tax calculations for corporate income tax and business tax. All 247 questions in the database are broken down into three steps: formula, substitution, and result. You can calculate it yourself first, and if you get stuck, then move on to the next step.
■ In-Depth Explanation, Connecting Concepts: In-depth analysis including legal evolution, formula derivation, and comparison of easily confused concepts. Watch a short ad to unlock a single question, or upgrade to Pro to unlock all.
■ Past Essay Questions, All with AI-generated Answers: Both Accounting Overview and Tax Declaration Practice have essay sections, with Tax Declaration Practice accounting for a full 100 points. We've compiled 73 past essay questions from 2016-2023 by subject and year, each with an AI-generated answer: the question is presented in sections: explanation, basis, argumentation, and conclusion. Calculation questions also include the calculation process, showing you what a score-worthy answer looks like. These answers are for reference only; the actual scoring standards are subject to the Examination Yuan's regulations. ■ Error Notebook and Favorites: Incorrectly answered questions are automatically added to the error notebook. Questions answered correctly twice are automatically removed. You can star-mark questions you want to improve on, allowing you to focus your time on those you haven't yet mastered.
■ Yearly Simulation: Practice exams are created using sections from past full-length exams: timed, with a 60-point passing score comparison, allowing you to familiarize yourself with the pace and identify weak subjects before the actual exam.
■ Exam Countdown and Progress Statistics: The Accountant exam is held annually. The homepage directly displays the number of days until the next written exam; the practice rate and accuracy for each subject are clearly displayed.
■ High-Frequency Priority (Pro): After upgrading to Pro, you can switch to "High-Frequency Priority": Questions are reordered according to the scale of topics from the past ten years' exams. Practice the same topic consecutively before moving on to the next, tackling the more complex question types first when time is running out.
■ Progress Synchronization: Start practicing directly without registration by default; to synchronize across devices, you can link your Google or Apple account, ensuring progress is shared across phones, tablets, and web browsers, and incorrect and favorited questions are all saved.
Who is this app suitable for?
• Candidates preparing for the Certified Public Accountant (CPA) exam who want to complete all four subjects before the November written exam.
• Those retaking the exam – use the error notebook and plain-language explanations to fill in the gaps in their previous understanding.
• People stuck on accounting entries, business tax, and corporate income tax calculations.
• People who want to practice tax declaration and essay writing but don't know how to structure their answers.
• Accounting firm and bookkeeping professionals who want to obtain their CPA certification again.
• People who are working while studying and can only practice in their spare time.
About the source of the question bank (official source link):
The questions in this app are publicly available exam questions and standard answers from national examinations conducted by the Examination Yuan in accordance with the law. According to Article 9, Paragraph 1, Item 5 of the Copyright Act, they cannot be the subject of copyright. The AI explanations and answers are original content of this product. We do not use any copyrighted question bank publications.
• General Examination for Specialized Occupations and Technicians: Accountant
Original Source of Exam Questions (Examination Ministry's Exam Question Inquiry Platform): https://wwwq.moex.gov.tw/
Disclaimer: "Zhanghaoguo" is a privately developed exam preparation app. It is not affiliated with the Examination Ministry or any government agency, and has not received their sponsorship, authorization, or endorsement, nor does it represent any government agency. For registration methods, exam schedules, and official information, please refer to the official website of the Examination Ministry. The content of this app (including AI-generated explanations and answers) is for exam preparation only and does not constitute specific tax filing, bookkeeping, or legal advice, nor does it provide any agency filing services.
Fee Information:
The app contains ads; watching incentivized ads unlocks in-depth explanations for individual questions. Upgrading to "Zhanghaoguo Pro" (one-time purchase) permanently removes ads, unlocks in-depth explanations and essay answer suggestions, and enables high-frequency priority sorting.
The National Accountant Examination, Accountant Past Exam Questions, and Accountant Question Bank are all better than simply doing practice questions, reading detailed explanations, practicing calculation problems, and practicing tax declaration and essay writing. This makes exam preparation more efficient.
Why choose "Zhang Hao Guo"? The Accountant Certification exam is only held once a year, and the question formats for the four subjects are different: Overview of Accounting is a mixed-subject exam, Overview of Accounting and Tax-Related Regulations is a pure exam, and Tax Declaration Practice is an entire essay question. Furthermore, tax laws are revised annually, and using old explanations for practice makes it easy to memorize outdated tax rates. This bookkeeping exam focuses on making questions "understandable," "calculateable," "writeable," and "year-specific": Test questions include detailed explanations in plain language, explaining why each of the four options is incorrect; calculation questions break down the steps, guiding you through each one; essay questions include AI-generated answers and a structured answer guide; and legal citations are marked with the exam year.
■ All three question types are included: All past exam questions for the four bookkeeping subjects are collected. Test questions are organized by subject and year, allowing you to redo the entire exam or practice individual subjects by year; there are no test questions for tax declaration practice, but you can directly access the essay question bank to view past questions and AI-generated answers.
■ Past Exam Questions from the Examination Yuan (Retro Questions): Questions are taken from past exam questions and standard answers published on the Examination Yuan's post-exam question query platform; any corrected answers or points awarded will be presented according to the Examination Yuan's subsequent correction announcements, without any changes to the answers.
Past Exam Questions from the Examination Yuan (Retro Questions) ■ AI-Powered Plain Language Explanation for Each Question (Core Differences)
All 1,181 questions come with plain language explanations: First, the key point is highlighted, then the reasoning for the correct answer is explained, followed by a step-by-step explanation of why each of the four options (A, B, C, D) is incorrect, and finally, a key point for memorization is included. The explanations are built into the app and can be viewed offline.
■ Tax Laws Are Revised Annually; Explanations Mark the Exam Year
The tax rates, deductions, and exemptions for the Income Tax Law, Value-Added and Non-Value-Added Business Tax Law, and the Audit Standards for Profit-Making Enterprise Income Tax are changed almost every year. The explanations for easier questions are based on the most recent exam year, explaining the applicable laws and figures for that year and marking the year on the screen—this is where you most easily make mistakes when practicing past exam questions, and it's also the area least addressed in commercially available question banks.
■ Calculation Problems, Step-by-Step Tutorial: Accounting entries and evaluations, and tax calculations for corporate income tax and business tax. All 247 questions in the database are broken down into three steps: formula, substitution, and result. You can calculate it yourself first, and if you get stuck, then move on to the next step.
■ In-Depth Explanation, Connecting Concepts: In-depth analysis including legal evolution, formula derivation, and comparison of easily confused concepts. Watch a short ad to unlock a single question, or upgrade to Pro to unlock all.
■ Past Essay Questions, All with AI-generated Answers: Both Accounting Overview and Tax Declaration Practice have essay sections, with Tax Declaration Practice accounting for a full 100 points. We've compiled 73 past essay questions from 2016-2023 by subject and year, each with an AI-generated answer: the question is presented in sections: explanation, basis, argumentation, and conclusion. Calculation questions also include the calculation process, showing you what a score-worthy answer looks like. These answers are for reference only; the actual scoring standards are subject to the Examination Yuan's regulations. ■ Error Notebook and Favorites: Incorrectly answered questions are automatically added to the error notebook. Questions answered correctly twice are automatically removed. You can star-mark questions you want to improve on, allowing you to focus your time on those you haven't yet mastered.
■ Yearly Simulation: Practice exams are created using sections from past full-length exams: timed, with a 60-point passing score comparison, allowing you to familiarize yourself with the pace and identify weak subjects before the actual exam.
■ Exam Countdown and Progress Statistics: The Accountant exam is held annually. The homepage directly displays the number of days until the next written exam; the practice rate and accuracy for each subject are clearly displayed.
■ High-Frequency Priority (Pro): After upgrading to Pro, you can switch to "High-Frequency Priority": Questions are reordered according to the scale of topics from the past ten years' exams. Practice the same topic consecutively before moving on to the next, tackling the more complex question types first when time is running out.
■ Progress Synchronization: Start practicing directly without registration by default; to synchronize across devices, you can link your Google or Apple account, ensuring progress is shared across phones, tablets, and web browsers, and incorrect and favorited questions are all saved.
Who is this app suitable for?
• Candidates preparing for the Certified Public Accountant (CPA) exam who want to complete all four subjects before the November written exam.
• Those retaking the exam – use the error notebook and plain-language explanations to fill in the gaps in their previous understanding.
• People stuck on accounting entries, business tax, and corporate income tax calculations.
• People who want to practice tax declaration and essay writing but don't know how to structure their answers.
• Accounting firm and bookkeeping professionals who want to obtain their CPA certification again.
• People who are working while studying and can only practice in their spare time.
About the source of the question bank (official source link):
The questions in this app are publicly available exam questions and standard answers from national examinations conducted by the Examination Yuan in accordance with the law. According to Article 9, Paragraph 1, Item 5 of the Copyright Act, they cannot be the subject of copyright. The AI explanations and answers are original content of this product. We do not use any copyrighted question bank publications.
• General Examination for Specialized Occupations and Technicians: Accountant
Original Source of Exam Questions (Examination Ministry's Exam Question Inquiry Platform): https://wwwq.moex.gov.tw/
Disclaimer: "Zhanghaoguo" is a privately developed exam preparation app. It is not affiliated with the Examination Ministry or any government agency, and has not received their sponsorship, authorization, or endorsement, nor does it represent any government agency. For registration methods, exam schedules, and official information, please refer to the official website of the Examination Ministry. The content of this app (including AI-generated explanations and answers) is for exam preparation only and does not constitute specific tax filing, bookkeeping, or legal advice, nor does it provide any agency filing services.
Fee Information:
The app contains ads; watching incentivized ads unlocks in-depth explanations for individual questions. Upgrading to "Zhanghaoguo Pro" (one-time purchase) permanently removes ads, unlocks in-depth explanations and essay answer suggestions, and enables high-frequency priority sorting.
The National Accountant Examination, Accountant Past Exam Questions, and Accountant Question Bank are all better than simply doing practice questions, reading detailed explanations, practicing calculation problems, and practicing tax declaration and essay writing. This makes exam preparation more efficient.
Archaeology questions with AI-generated explanations, and essay questions with suggested answers.
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- No data shared with third partiesLearn more about how developers declare sharing
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What’s new
題庫內容更新:
・伙食費相關題目的詳解補上最新規定:自 112 年 1 月 1 日起,員工伙食費每人每月免稅上限已由 2,400 元提高為 3,000 元
・詳解同時註明考試當時與現行規定的差異,作答依當年規定,備考記得背新制
・「本題法條已修正」標示更準確,法規修正過的題目一眼就看得出來
感謝使用者回報,讓題庫更正確!
・伙食費相關題目的詳解補上最新規定:自 112 年 1 月 1 日起,員工伙食費每人每月免稅上限已由 2,400 元提高為 3,000 元
・詳解同時註明考試當時與現行規定的差異,作答依當年規定,備考記得背新制
・「本題法條已修正」標示更準確,法規修正過的題目一眼就看得出來
感謝使用者回報,讓題庫更正確!
App support
About the developer
朱育弘
dustinchu@wisplu.com
育賢街45巷2號
新埔鎮
新竹縣, Taiwan 305