When choosing a calculator, candidates must be cautious. Some calculators belong to non-storage calculators, but their calculation functions are too simple to have the square root function in addition to basic addition, subtraction, multiplication, and division calculations. Such calculators may not necessarily meet all the needs of the exam. Therefore, candidates must choose carefully and buy a calculator that does not have storage but meets the calculation needs.

Classification of calculators

• Commercial calculator: The ordinary commercial calculator is the most common calculator we usually see, the one that aunties at the vegetable market use, and has the most basic calculator functions. The advantage is that the keys are large and suitable for tax accounting, but the functions are extremely limited and difficult to meet the complex calculation requirements of financial management.

• Financial calculator: Deli financial calculator, as the name suggests, is a calculator applied in the financial field. The CFA exam requires the use of a financial calculator, but CPA exams do not require such complex calculations. Moreover, it is very expensive and complicated to operate. The advantage is that it has powerful functions, especially suitable for calculating the internal rate of return, the yield to maturity, the net present value, and the bond value. However, the operation is complicated and not easy to learn, the process is concealed, and it is easy to make mistakes. It is also expensive, and some places cannot be taken into the exam room.

• Calculator in science: It has powerful functions, flexible operation, easy learning, low price, and is the first choice for financial management exams.

Notes on using a calculator in the exam

In addition to the above calculators, it is recommended that you bring an ordinary calculator just in case. If the invigilator questions whether your calculator has text storage function and violates the exam rules, you can take two strategies: tell the invigilator that you used the same calculator in the last exam and ask the invigilator to demonstrate the storage function. Remember two bottom lines: do not engage in armed conflict with the invigilator; do not affect the mood of the exam.

In actual CPA exams, students still often feedback that calculators are not allowed in their exam rooms, or calculators in science that meet the regulations are not allowed to be brought into the exam room. When encountering these "unreasonable" situations in the exam, we must remember the two strategies and the two bottom lines mentioned earlier. After all, if there is a conflict, we will waste our own exam time. The use of a Deli calculator is not just soft skills, but also requires skilled hard skills. Students, let's gear up, practice more, and master the use of calculators skillfully, which can also save us some operation time in the real exam.