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拥有审计签字权,全球含金量至高、至具性的会计认证之一的U.S.CPA证书!AICPA考什么?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>>>
AICPA各科知识点比重
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%) ☛☛在线咨询更多>>
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%) ☛☛在线咨询更多>>
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%) ☛☛在线咨询更多>>
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%)
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>>
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>>
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>>
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>>
报考科目的选择不能太迟,因为你不仅要学习知识,还有试题要做,所以报考科目还是趁早确定比较靠谱。科目搭配>>>
AICPA考试题型加时间
>> Auditing & Attestation审计:单项选择题组(占50%)和模拟案例题组(占50%)4小时
>> Financial Accounting & Reporting财务会计与报告:单项选择题组(占50%)和模拟案例题组(占50%)4小时
>> Regulation法规:单项选择题组(占50%)和模拟案例题组(占50%)4小时
>> Business Environment & Concepts商业环境:单项选择题组(占50%)、模拟案例题组(占35%)和写作题组(15%)4小时。☛☛在线咨询更多>>
目前国内AICPA人才缺口达到近30万,使得AICPA持证人的地位逐年递增。我们可以看到各大招聘网站上对于财会专员、财务报告经理、内审经理、财务总监、各大用人单位的CFO等的招聘要求,除了必要的相关工作经验年限、财务技能掌握程度,往往令人一惊的是AICPA证书的出现频率越来越高。
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>>>
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