Supplementary answer: you have to understand it first! My friend, who lives in a different place, is too conservative to study accounting. He just put your certificate in someone else's place and someone gave you money. His certificate is useful to them. Why should he lose it for you? It should be used by them to start a company! Don't do good deeds and send money? If you want to make money, you have to take risks. Besides, the risk is not great. The intermediate certificate is worthless to me, although I also study accounting, not to mention paying me to take the exam and giving it to me for nothing. How much do you earn as an accountant? You can toss tens of thousands of dollars a month, which is more than many accountants earn in a year!