- 相關(guān)推薦
美國(guó)注冊(cè)會(huì)計(jì)師美國(guó)cpa考試各科知識(shí)點(diǎn)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%)
【美國(guó)注冊(cè)會(huì)計(jì)師美國(guó)cpa考試各科知識(shí)點(diǎn)比重】相關(guān)文章：
中國(guó)CPA和美國(guó)CPA考試的區(qū)別08-28
美國(guó)CPA考試關(guān)島考試實(shí)用攻略10-27
美國(guó)CPA報(bào)考條件及學(xué)歷認(rèn)證09-26
留學(xué)美國(guó)要學(xué)習(xí)哪些美國(guó)禮儀08-30
美國(guó)留學(xué)的途徑10-17
美國(guó)留學(xué)美國(guó)GSS國(guó)際暑期學(xué)校怎么樣？10-26
美國(guó)留學(xué)的申請(qǐng)流程04-09
美國(guó)留學(xué)順利被美國(guó)高中錄取要搞清楚簽證類(lèi)型03-31