剛接觸金融方面的同學(xué)可能不太清楚USCPA是什么,小編在這里就來給大家普及一下USCPA以及UCCPA相關(guān)的考試情況。
 
  USCPA考試(美國注冊會計師考試)共有四門科目:AUD(審計)、FAR(財務(wù)會計與報告)、REG(法規(guī))、BEC(商業(yè)環(huán)境)。
 
  Auditing&Attestation審計:單項選擇題組(占50%)和模擬案例題組(占50%)4小時
 
  Financial Accounting&Reporting財務(wù)會計與報告:單項選擇題組(占50%)和模擬案例題組(占50%)4小時
 
  Regulation法規(guī):單項選擇題組(占50%)和模擬案例題組(占50%)4小時
 
  Business Environment&Concepts商業(yè)環(huán)境:單項選擇題組(占50%)、模擬案例題組(占35%)和寫作題組(15%)4小時
 
  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。