AICPA考试科目

2017-12-04 美国CPA

  考试科目、题型和时间

  >> 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%)和模拟案例题组(占15%)3小时

        各科知识点比重
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%)

【AICPA考试科目】相关文章:

1.AICPA报考流程

2.AICPA报考条件

3.AICPA考试全面解读:AICPA四科特点介绍

4.如何获得AICPA执照?AICPA执照申请。

5.AICPA学分认证要求,AICPA报考条件学分评估

6.在美国考AICPA有哪些就业选择

7.AICPA(美国CPA)考试时间

8.美国CPA学分认证要求,AICPA报考条件学分评估

上一篇:美国CPA报考流程 下一篇:USCPA华人常见州报考条件及执照申请条件一览