Adam, no need to be condescending. We're all on here to help. Obviously, we should strive to learn the material as best as we can. But not all of understand everything completely. Maybe we should respond in kind to any of your questions. Knowledge is one thing but it's quite another to demonstrate that to others in a way they understand. Sorry but that sort of attitude upsets me. Someone had to teach you at some point. But I digress.
I come from a writing career. I'm no William Shakespeare but even I get hit with writer's block. It will happen from time to time, especially when you add an immense pressure situation like only the CPA exam can.
Whenever I'm struggling to put ideas to paper (eg in an email to a client or co-worker), I use a 3-line rubric. First line–this is what I'm going to tell you. Second line–this is what I'm telling you. Third–this is what I just told you. Put a line between each.
The “this” is whatever the question stem says to address.
9 out of 10 times the act of just doing that frees up the whatever buzzwords or subject matter from memory I need to compete the assignment.
At the very least, you should get some points because you put something down and didn't waste time freaking out about what you don't remember. After all, you have to write a similar structure anyway.
Look. You put in the work to study your ass off. Knowing that you have a plan no matter what and sticking to it will help you relax some nerves. Then the work you put in will pay off.