AICPA試內(nèi)容是什么？占比多少？

AICPA試內(nèi)容是什么？占比多少？為了能讓廣大的考生學(xué)習(xí)過程中順順利利的，小編為大家準(zhǔn)備了AICPA考試各科知識(shí)點(diǎn)分值比重看這里！美國注冊(cè)會(huì)計(jì)師考試大綱下載入口>>>

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%) 

FAR：學(xué)習(xí)內(nèi)容多，比較細(xì)，需要以理解為主，不斷做題練習(xí)。《FAR》科目學(xué)習(xí)特點(diǎn)>>

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%) 

AUD：中國考生通過率至低的一科，主要原因是很多考生沒有審計(jì)經(jīng)驗(yàn)。有審計(jì)會(huì)計(jì)背景的同學(xué)學(xué)習(xí)這科相對(duì)簡(jiǎn)單些，沒有審計(jì)背景的同學(xué)需要多下功夫。《AUD》科目特點(diǎn)>>

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%) 

BEC：這一科通過率歷年來看都是通過率至高的科目，高達(dá)60%左右。《BEC》科目特點(diǎn)及學(xué)習(xí)建議>>

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%)  

REG：中美會(huì)計(jì)準(zhǔn)則不同，建議考生多看書、多背書、多理解。《REG》科目特點(diǎn)及學(xué)習(xí)建議>>

備考美國注會(huì)，基礎(chǔ)要學(xué)扎實(shí)

學(xué)習(xí)美國注冊(cè)會(huì)計(jì)師這條路猶如砌高塔，高塔之所以屹立不倒，是因?yàn)榛A(chǔ)打得好。每一個(gè)知識(shí)的延伸都是在原先基礎(chǔ)上發(fā)展起來的，只有你的基礎(chǔ)知識(shí)牢固，才能在美國注冊(cè)會(huì)計(jì)師考試備考中快速提升。

考試延期這幾個(gè)月，要多翻翻書，將忘記的內(nèi)容撿起來，容易的知識(shí)再記記再做筆記再劃重點(diǎn)，相信會(huì)對(duì)考試有很大的提升。搶先領(lǐng)取備考資料>> 

初次接觸USCPA，對(duì)于自己如何選州報(bào)考，是否符合所報(bào)考州學(xué)歷、學(xué)分的要求還有疑惑的同學(xué)，可以在線免費(fèi)預(yù)約USCPA的考前評(píng)估>>>