AICPA BEC考试内容有哪些？答题要点是什么？

来源: 正保会计网校编辑：素su 2019/02/20 14:51:46　字体：大小

2019年美国注册会计师（AICPA）考试四门科目相对于2018年考试大纲有了一些变动，但是BEC科目由于此前考试大纲已经针对COSO ERM进行了部分改动，因此2019年1月1日生效的AICPA考试大纲则没有对BEC进行任何调整。

AICPA考试四门科目只有BEC考试包含写作题，有些同学认为BEC是AICPA考试所有科目里比较简单的一门，但是对于一些同学来说，简直就是噩梦，这部分同学就是英文写作水平有限的同学。其实，BEC的写作题并不像雅思、托福考试那么难。

那么，如何克服语言方面的障碍，轻松学习BEC这一科目呢？BEC考试内容有哪些？究竟如何克服BEC写作这个大难题呢？今天，小编带来了正保会计网校AICPA教学老师为各位考生精心总结的BEC考试内容及答题要点，正在学习或打算报考BEC科目考试的同学们快来围观吧~

一、BEC考试包括三篇写作题。

根据官方的说法，考试的时候，三篇写作题，有一篇是不算分的。

所以说，应该是有其中两道题，每道题占整个BEC考试总分数的7.5%，然后还有一道题是没有分数的，不过这个考试真正给写作题判分时候拿满分很难，但是要想拿一个不拖后腿的分数难度并不大。

二、建议的三篇作文的答题时间为60分钟。

三、由于AICPA考试是机器判分，所以对写作的要求并不高，机器判分时的写作要点：

► 一定要注意商业邮件的格式，开头段和结尾段一定要有，保证结构完整。基本上格式写对、结构完整就能拿一半的分数了。

► 写作时题目中的topic词汇一定要在文章中出现，以避免被机器判为跑题

► 写作时要清楚写出表达观点的主题句以及主体段的主题句

► 要尽可能避免各种语言错误包括拼写、标点符号、大小写以及缩写错误

► 要提高文章词汇的多样性，尽量避免同一词汇(除topic词汇外)不断重复出现

► 要提高文章词汇的高级性，在平时要累积一些财务学术词汇并学会正确的使用方法

► 正式考试时如果时间到了还没有提交试卷的话，系统会自动提交，但是不建议拖到倒计时一秒让系统帮您交卷。

四、建议AICPA-BEC写作题的一般答题结构：

第一段：引言段

第二段：解释题干中的专业概念等。

第三段：具体阐述题干中需要解答的问题。

第四段：结尾段（套模板）

五、关于机器判分转为人工判分：

首先作文会先由机器判分，如果倒计时在75分左右（一般是73-76），作文改为人工判分。倒计时得分为机器判分和人工判分的平均值。所以建议同学尽量不要考到这个分数范围，人工判分对非英语母语考生会比较吃亏。

六、关于simulation的具体介绍，欢迎同学观看正保会计网校美国CPA-BEC高清网络课程基础班的第一个视频。

【试题示例】

I understand that for the first time, our company is considering the implementation of flexible budgeting for the upcoming fiscal year. I think this will serve us very well going forward, as it represents an improved approach to understanding the variances that naturally result when actual performance differs from our budgeted projections.

The key attribute of the flexible budget is that by using actual volume totals, the flexible budget provides an expected cost structure and bottom-line result based on an adjusted volume figure that differs from the original master budget. Put another way, if everything was exactly in line with what we budgeted except for volume, how would that have changed our overall costs and bottom line? From here, we compare the "flexible budget" output to actual results for both revenues and costs in order to determine the impact of variances outside of pure volume differences. As with the implementation of any new methodology, it is important to understand the advantages and disadvantages of moving forward.

There are advantages to using flexible budgeting. Flexible budgeting allows us to look at different volume levels in order to determine where we may have achieved cost efficiencies and inefficiencies. We can also use flexible budgeting to forecast bottom-line profits or losses based solely on selling more or fewer units than the master budget predicts.

However, volume alone is not enough to explain variances between budgets and actuals. Flexible budgeting facilitates variance analysis by isolating per-unit revenue, per-unit variable costs, and overall fixed costs from volume for comparisons between actuals and budgets.

Flexible budgeting does have disadvantages. Per-unit revenues, per-unit variable costs, and fixed costs are required to utilize flexible budgeting and, as such, the accuracy of these numbers from a budgeting standpoint is critical. Also assessing the relevant range is extremely important because within this range, cost behaviors are expected to hold true; outside of this range, standards per unit and fixed costs may vary dramatically.

I am excited that we are considering this path as a potential budgeting methodology in the future. If you have any questions regarding the information I have provided here, I am happy to meet with you to further discuss this approach.

经过老师的详细分析，您对于AICPA-BEC考试内容是否有了一定的了解呢？是否克服了写作方面的障碍呢？正保会计网校祝您学习愉快，考试顺利！

有意向报考的同学快快点击下方“立即申请”按钮，进行免费学历评估，了解你是否满足报考条件吧~