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USCPA

报考USCPA:首先熟悉考试大纲

2018-02-26 13:44:29来源:中公会计
USCPA复习的9步就是要熟悉考试大纲,了解考试的内容和重点,就能够大致规划一下自己的备考安排。下面就是USCPA的考试内容:

考试科目、题型和时间

1.Auditing & Attestation 审计(AUD):单项选择题组(占60%)和模拟案例题组(占40%)4小时

2.Financial Accounting & Reporting 财务会计与报告 (FAR):单项选择题组(占60%)和模拟案例题组(占40%)4小时

3.Regulation 法规 (REG):单项选择题组(占60%)和模拟案例题组(占40%)3小时

4.Business Environment & Concepts 商业环境 (BEC):单项选择题组(占85%)和模拟案例题组(占15%)3小时

各知识点比重

国家授权正规彩票平台1. Financial Accounting & Reporting (FAR)

国家授权正规彩票平台A.Conceptual Framework, Standards, Standard Setting, and Presentation of Financial Statements(17% - 23%)

B.Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures(27%- 33%)

C.Specific Transactions, Events and Disclosures:Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures(27% - 33%)

国家授权正规彩票平台D.Governmental Accounting and Reporting(8% - 12%)

E.Not-for-Profit (Nongovernmental) Accounting and Reporting(8% - 12%)

2.Auditing & Attestation (AUD)

A. Engagement Acceptance and Understanding the Assignment(12% - 16%)

国家授权正规彩票平台B. Understanding the Entity and Its Environment (including Internal Control)(16% - 20%)

C. Performing Audit Procedures and Evaluating Evidence(16% - 20%)

D. Evaluating Audit Findings, Communications, and Reporting(16% - 20%)

E. Accounting and Review Services Engagements(12% - 16%)

F. Professional Responsibilities(16% - 20%)

3.Business Environment and Concepts (BEC)

A. Corporate Governance(16% - 20%)

B. Economic Concepts and Analysis(16% - 20%)

国家授权正规彩票平台C. Financial Management(19% - 23%)

国家授权正规彩票平台D. Information Systems and Communications(15% - 19%)

国家授权正规彩票平台E. Strategic Planning(10% – 14%)

F. Operations Management(12% - 16%)

国家授权正规彩票平台4.Regulation (REG)

A.Ethics, Professional, and Legal Responsibilities(15% -19%)

B.Business Law(17% - 21%)

C. Federal Tax Process, Procedures, Accounting, and Planning(11% - 15%)

D. Federal Taxation of Property Transactions(12% - 16%)

E. Federal Taxation of Individuals(13% - 19%)

F. Federal Taxation of Entities(18% - 24%)

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