AICPA试内容是什么？占比多少？

AICPA试内容是什么？占比多少？为了能让广大的考生学习过程中顺顺利利的，小编为大家准备了AICPA考试各科知识点分值比重看这里！美国注册会计师考试大纲下载入口>>>

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：学习内容多，比较细，需要以理解为主，不断做题练习。《FAR》科目学习特点>>

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：中国考生通过率至低的一科，主要原因是很多考生没有审计经验。有审计会计背景的同学学习这科相对简单些，没有审计背景的同学需要多下功夫。《AUD》科目特点>>

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：这一科通过率历年来看都是通过率至高的科目，高达60%左右。《BEC》科目特点及学习建议>>

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：中美会计准则不同，建议考生多看书、多背书、多理解。《REG》科目特点及学习建议>>

备考美国注会，基础要学扎实

学习美国注册会计师这条路犹如砌高塔，高塔之所以屹立不倒，是因为基础打得好。每一个知识的延伸都是在原先基础上发展起来的，只有你的基础知识牢固，才能在美国注册会计师考试备考中快速提升。

考试延期这几个月，要多翻翻书，将忘记的内容捡起来，容易的知识再记记再做笔记再划重点，相信会对考试有很大的提升。抢先领取备考资料>> 

初次接触USCPA，对于自己如何选州报考，是否符合所报考州学历、学分的要求还有疑惑的同学，可以在线免费预约USCPA的考前评估>>>