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    首頁 - 財會 - USCPA - 考試 - 報考信息

    USCPA考試科目、題型和時間

    來源: 2019-06-12 編輯:

    考試科目、題型和時間

     

    >> Auditing & Attestation審計:單項選擇題組(占50%)和模擬案例題組(占50%)4小時


    >> Financial Accounting & Reporting財務會計與報告:單項選擇題組(占50%)和模擬案例題組(占50%)4小時


    >> Regulation法規:單項選擇題組(占50%)和模擬案例題組(占50%)4小時


    >> Business Environment & Concepts商業環境:單項選擇題組(占50%)、模擬案例題組(占35%)和寫作題組(15%)4小時


     

    各科知識點比重

     


    Financial Accounting & Reporting


    >> Conceptual Framework, Standards, Standard Setting, and Presentation of Financial Statements(17% - 23%)


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


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


    >> Governmental Accounting and Reporting(8% - 12%)


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





    Auditing & Attestation


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


    >> Understanding the Entity and Its Environment (including Internal Control)(16% - 20%)


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


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


    >> Accounting and Review Services Engagements(12% - 16%)


    >> Professional Responsibilities(16% - 20%)





    Business Environment and Concepts


    >> Corporate Governance(16% - 20%)


    >> Economic Concepts and Analysis(16% - 20%)


    >> Financial Management(19% - 23%)


    >> Information Systems and Communications(15% - 19%)


    >> Strategic Planning(10% – 14%)


    >> Operations Management(12% - 16%)


     


    Regulation


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


    >> Business Law(17% - 21%)


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


    >> Federal Taxation of Property Transactions(12% - 16%)


    >> Federal Taxation of Individuals(13% - 19%)


    >> Federal Taxation of Entities(18% - 24%)

     


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