剛接觸金融方面的同學(xué)可能不太清楚USCPA是什么,小編在這里就來(lái)給大家普及一下USCPA以及UCCPA相關(guān)的考試情況。
USCPA考試(美國(guó)注冊(cè)會(huì)計(jì)師考試)共有四門(mén)科目:AUD(審計(jì))、FAR(財(cái)務(wù)會(huì)計(jì)與報(bào)告)、REG(法規(guī))、BEC(商業(yè)環(huán)境)。
Auditing&Attestation審計(jì):?jiǎn)雾?xiàng)選擇題組(占50%)和模擬案例題組(占50%)4小時(shí)
Financial Accounting&Reporting財(cái)務(wù)會(huì)計(jì)與報(bào)告:?jiǎn)雾?xiàng)選擇題組(占50%)和模擬案例題組(占50%)4小時(shí)
Regulation法規(guī):?jiǎn)雾?xiàng)選擇題組(占50%)和模擬案例題組(占50%)4小時(shí)
Business Environment&Concepts商業(yè)環(huán)境:?jiǎn)雾?xiàng)選擇題組(占50%)、模擬案例題組(占35%)和寫(xiě)作題組(15%)4小時(shí)
Financial Accounting&Reporting(FAR)
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%)
Auditing&Attestation(AUD)
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%)
Business Environment and Concepts(BEC)
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%)
Regulation(REG)
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%)
看完這些相信大家對(duì)USCPA已經(jīng)有了初步的了解,同學(xué)們?nèi)绻信d趣的話歡迎到澤稷網(wǎng)校去咨詢相關(guān)的老師了解更多相關(guān)方面的知識(shí)。