uscpa考试科目_AICPA考试科目.ppt

1、USCPA考试科目,上海财经大学商学院高顿教育版权所有,Tel:/,考试介绍,SEO Project management,Auditing & Attestation审计： 单项选择题组（占60）和模拟案例题组（占40）4小时,Financial Accounting & Reporting财务会计与报告： 单项选择题组（占60）和模拟案例题组（占40）4小时,Regulation法规： 单项选择题组（占60）和模拟案例题组（占40）3小时,Business Environment & Concepts商业环境： 单项选择题组（占85）和模拟案例

2、题组（占15）3小时,USCPA各科目比重,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:Recogn

3、ition, Measurement, Valuation, Calculation, Presentation, and Disclosures(27% - 33%) Governmental Accounting and Reporting(8% - 12%) Not-for-Profit (Nongovernmental) Accounting and Reporting(8% - 12%),USCPA各科目比重,Auditing & Attestation Engagement Acceptance and Understanding the Assignment(12% - 16%)

4、 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

5、(16% - 20%),USCPA各科目比重,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%),USCPA各科目比重,Regulation Ethi

6、cs, 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%),感谢大家的观看,记得关注： 美国注册会计师USCPA,CopyRight 2012 Golden Education. All Rights Rese