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美國注冊會計師考試現(xiàn)為計算機考試,不論報名哪州的考試,均可在美國任何一州的指定計算機考試中心參加考試。美國注冊會計師每年分為四個考試窗口,即每一季度為一個考試窗口,每一考試窗口的前兩個月為考試月,第三個月為??奸喚碓?。網(wǎng)校為了幫助廣大學員備戰(zhàn)2014年美國cpa考試,精心為大家分享美國cpa考試科目里的重要知識點,希望能夠提升您的備考效果,祝您學習愉快!
Balance Sheet and Disclosures
Overview
B/S:Asset=Liability+Equity(F1-40)
Asset/Liability內(nèi)部分類要求是區(qū)分:Current 與Noncurrent item.
Asset方面防止將NCA劃分為CA(FAR+AUD)
Liability方面防止將CL劃分為NCL(FAR+AUD)
考點:DTA(Deferred Tax Asset)與DTL(Deferred Tax Liability)的流動性與非流動性分;L下的refinance安排,如何使CL變?yōu)镹CL
Equity方面:5+1構(gòu)成。注意RE+AOCI為企業(yè)自行產(chǎn)生,C/S+APIC為所有者投入
F/S 附注分為四大必要部分
Summary of Significant Accounting Policies
Related Party Disclosure
Disclosure of Risks and Uncertainties
Remaining Notes to the F/S
考點:Are accompanying notes an integral part of these F/S?
Summary of Significant Accounting Policies
“Summary of significant Accounting policies”+“Organization and principal activities”,通常是報表附注中的頭兩條
重要會計政策除F1-41中所列舉的,還包括以下較重要部分:Recently issued accounting pronouncements,Business combination,F(xiàn)air value,Significant risks and uncertainties,Impairment,Good will,Noncontrolling interest
重要會計政策注釋重在定性
Related Party Disclosures
-Principal owners are related party in GAAP but not in IFRS
-Key management compensation arrangements do not require disclosure in GAAP. But do required disclose for public company in US or IFRS
Disclosure of Risks and Uncertainties
-Vulnerability due to certain concentrations(customer,supplier,market,particular products)
Remaining Notes to the Financial Statement
-All other information relevant to decision makers
-Contingency losses
-Contractual obligations
-Post-balance sheet disclosures
FAR F1- 5 Interim Financial Reporting
Not required,but there are guidance.
Interim financial report should adopt the accounting principles that were used in the most recent annual report.
Matching of revenues and expenses by quarter
Only interim reporting,timeliness over reliability
Integral part of annual F/S
Income tax
-Rate – estimated effective tax rate of full year
-Expense – catch up
Others(self study)
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