新用户扫码下载
扫码下载APP
及时接收最新考试资讯及
备考信息
美国CPA考点解析：Compilation requirements
财务报表编制的基本会计处理要求
a. Knowledge of industry accounting principles and practices
b. Understanding of client’s business
c. Reading the financial statements
d. Fraud and illegal acts, going concern, and subsequent events
Instructor’s tips: staff qualifications, transaction types and frequency, accounting basis used to prepare the financial statements, form of the accounting records and financial statements’ form and content are five main points.
【我要纠错】 责任编辑：小敏
新用户扫码下载
京公网安备 11010802044457号