AICPA BEC考試內(nèi)容有哪些？答題要點(diǎn)是什么？

2019年美國(guó)注冊(cè)會(huì)計(jì)師（AICPA）考試四門(mén)科目相對(duì)于2018年考試大綱有了一些變動(dòng)，但是BEC科目由于此前考試大綱已經(jīng)針對(duì)COSO ERM進(jìn)行了部分改動(dòng)，因此2019年1月1日生效的AICPA考試大綱則沒(méi)有對(duì)BEC進(jìn)行任何調(diào)整。

AICPA考試四門(mén)科目只有BEC考試包含寫(xiě)作題，有些同學(xué)認(rèn)為BEC是AICPA考試所有科目里比較簡(jiǎn)單的一門(mén)，但是對(duì)于一些同學(xué)來(lái)說(shuō)，簡(jiǎn)直就是噩夢(mèng)，這部分同學(xué)就是英文寫(xiě)作水平有限的同學(xué)。其實(shí)，BEC的寫(xiě)作題并不像雅思、托?？荚嚹敲措y。

那么，如何克服語(yǔ)言方面的障礙，輕松學(xué)習(xí)BEC這一科目呢？BEC考試內(nèi)容有哪些？究竟如何克服BEC寫(xiě)作這個(gè)大難題呢？今天，小編帶來(lái)了正保會(huì)計(jì)網(wǎng)校AICPA教學(xué)老師為各位考生精心總結(jié)的BEC考試內(nèi)容及答題要點(diǎn)，正在學(xué)習(xí)或打算報(bào)考BEC科目考試的同學(xué)們快來(lái)圍觀吧~

一、BEC考試包括三篇寫(xiě)作題。

根據(jù)官方的說(shuō)法，考試的時(shí)候，三篇寫(xiě)作題，有一篇是不算分的。

所以說(shuō)，應(yīng)該是有其中兩道題，每道題占整個(gè)BEC考試總分?jǐn)?shù)的7.5%，然后還有一道題是沒(méi)有分?jǐn)?shù)的，不過(guò)這個(gè)考試真正給寫(xiě)作題判分時(shí)候拿滿分很難，但是要想拿一個(gè)不拖后腿的分?jǐn)?shù)難度并不大。

二、建議的三篇作文的答題時(shí)間為60分鐘。

三、由于AICPA考試是機(jī)器判分，所以對(duì)寫(xiě)作的要求并不高，機(jī)器判分時(shí)的寫(xiě)作要點(diǎn)：

? 一定要注意商業(yè)郵件的格式，開(kāi)頭段和結(jié)尾段一定要有，保證結(jié)構(gòu)完整。基本上格式寫(xiě)對(duì)、結(jié)構(gòu)完整就能拿一半的分?jǐn)?shù)了。

? 寫(xiě)作時(shí)題目中的topic詞匯一定要在文章中出現(xiàn)，以避免被機(jī)器判為跑題

? 寫(xiě)作時(shí)要清楚寫(xiě)出表達(dá)觀點(diǎn)的主題句以及主體段的主題句

? 要盡可能避免各種語(yǔ)言錯(cuò)誤包括拼寫(xiě)、標(biāo)點(diǎn)符號(hào)、大小寫(xiě)以及縮寫(xiě)錯(cuò)誤

? 要提高文章詞匯的多樣性，盡量避免同一詞匯(除topic詞匯外)不斷重復(fù)出現(xiàn)

? 要提高文章詞匯的高級(jí)性，在平時(shí)要累積一些財(cái)務(wù)學(xué)術(shù)詞匯并學(xué)會(huì)正確的使用方法

? 正式考試時(shí)如果時(shí)間到了還沒(méi)有提交試卷的話，系統(tǒng)會(huì)自動(dòng)提交，但是不建議拖到倒計(jì)時(shí)一秒讓系統(tǒng)幫您交卷。

四、建議AICPA-BEC寫(xiě)作題的一般答題結(jié)構(gòu)：

第一段：引言段

第二段：解釋題干中的專業(yè)概念等。

第三段：具體闡述題干中需要解答的問(wèn)題。

第四段：結(jié)尾段（套模板）

五、關(guān)于機(jī)器判分轉(zhuǎn)為人工判分：

首先作文會(huì)先由機(jī)器判分，如果倒計(jì)時(shí)在75分左右（一般是73-76），作文改為人工判分。倒計(jì)時(shí)得分為機(jī)器判分和人工判分的平均值。所以建議同學(xué)盡量不要考到這個(gè)分?jǐn)?shù)范圍，人工判分對(duì)非英語(yǔ)母語(yǔ)考生會(huì)比較吃虧。

六、關(guān)于simulation的具體介紹，歡迎同學(xué)觀看正保會(huì)計(jì)網(wǎng)校美國(guó)CPA-BEC高清網(wǎng)絡(luò)課程基礎(chǔ)班的第一個(gè)視頻。

【試題示例】

I understand that for the first time, our company is considering the implementation of flexible budgeting for the upcoming fiscal year. I think this will serve us very well going forward, as it represents an improved approach to understanding the variances that naturally result when actual performance differs from our budgeted projections.

The key attribute of the flexible budget is that by using actual volume totals, the flexible budget provides an expected cost structure and bottom-line result based on an adjusted volume figure that differs from the original master budget. Put another way, if everything was exactly in line with what we budgeted except for volume, how would that have changed our overall costs and bottom line? From here, we compare the "flexible budget" output to actual results for both revenues and costs in order to determine the impact of variances outside of pure volume differences. As with the implementation of any new methodology, it is important to understand the advantages and disadvantages of moving forward.

There are advantages to using flexible budgeting. Flexible budgeting allows us to look at different volume levels in order to determine where we may have achieved cost efficiencies and inefficiencies. We can also use flexible budgeting to forecast bottom-line profits or losses based solely on selling more or fewer units than the master budget predicts.

However, volume alone is not enough to explain variances between budgets and actuals. Flexible budgeting facilitates variance analysis by isolating per-unit revenue, per-unit variable costs, and overall fixed costs from volume for comparisons between actuals and budgets.

Flexible budgeting does have disadvantages. Per-unit revenues, per-unit variable costs, and fixed costs are required to utilize flexible budgeting and, as such, the accuracy of these numbers from a budgeting standpoint is critical. Also assessing the relevant range is extremely important because within this range, cost behaviors are expected to hold true; outside of this range, standards per unit and fixed costs may vary dramatically.

I am excited that we are considering this path as a potential budgeting methodology in the future. If you have any questions regarding the information I have provided here, I am happy to meet with you to further discuss this approach.

經(jīng)過(guò)老師的詳細(xì)分析，您對(duì)于AICPA-BEC考試內(nèi)容是否有了一定的了解呢？是否克服了寫(xiě)作方面的障礙呢？正保會(huì)計(jì)網(wǎng)校祝您學(xué)習(xí)愉快，考試順利！

有意向報(bào)考的同學(xué)快快點(diǎn)擊下方“立即申請(qǐng)”按鈕，進(jìn)行免費(fèi)學(xué)歷評(píng)估，了解你是否滿足報(bào)考條件吧~

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【2019年USCPA考生須知】

AICPA官網(wǎng)發(fā)布公告，2019年7月AICPA考試大綱有變，此次公告的更新，再次提醒了各位考生，USCPA考試考點(diǎn)與難度在不斷變化，所以網(wǎng)校老師建議有意向報(bào)考USCPA考試的考生盡早備考，盡快參加考試！點(diǎn)擊了解2019年USCPA考綱變化詳情>>

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