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AICPA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%) ??在線咨詢更多>>
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%) ??在線咨詢更多>>
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%) ??在線咨詢更多>>
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考試題型加時間
>> 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。??在線咨詢更多>>
更多AICPA考試信息請點擊??在線咨詢更多>> 或撥打國際專線 4006509000 ,專業老師將為您解答。
2019年正保會計網校AICPA輔導正在火熱招生中!網校將以強大的師資隊伍,精準的U.S.CPA題庫,專業的考務服務為您的AICPA考試之旅保駕護航!
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