AICPA考試各個(gè)科目考試內(nèi)容是什么？占比多少？

擁有審計(jì)簽字權(quán)，全球含金量至高、至具性的會(huì)計(jì)認(rèn)證之一的U.S.CPA證書！AICPA考試各個(gè)科目考試內(nèi)容是什么？占比多少？AICPA考試各科知識(shí)點(diǎn)分值比重看這里！美國注冊會(huì)計(jì)師考試大綱下載入口>>>

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%) ??在線咨詢更多>> 

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%) ??在線咨詢更多>> 

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%) ??在線咨詢更多>> 

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：這一科通過率歷年來看都是通過率至高的科目，高達(dá)60%左右。《BEC》科目特點(diǎn)及學(xué)習(xí)建議>>

REG：中美會(huì)計(jì)準(zhǔn)則不同，建議考生多看書、多背書、多理解。《REG》科目特點(diǎn)及學(xué)習(xí)建議>>

FAR：學(xué)習(xí)內(nèi)容多，比較細(xì)，需要以理解為主，不斷做題練習(xí)。《FAR》科目學(xué)習(xí)特點(diǎn)>>

AUD：中國考生通過率至低的一科，主要原因是很多考生沒有審計(jì)經(jīng)驗(yàn)。有審計(jì)會(huì)計(jì)背景的同學(xué)學(xué)習(xí)這科相對簡單些，沒有審計(jì)背景的同學(xué)需要多下功夫。《AUD》科目特點(diǎn)>>

報(bào)考科目的選擇不能太遲，因?yàn)槟悴粌H要學(xué)習(xí)知識(shí)，還有試題要做，所以報(bào)考科目還是趁早確定比較靠譜。科目搭配>>>

目前國內(nèi)AICPA人才缺口達(dá)到近30萬，使得AICPA持證人的地位逐年遞增。我們可以看到各大招聘網(wǎng)站上對于財(cái)會(huì)專員、財(cái)務(wù)報(bào)告經(jīng)理、內(nèi)審經(jīng)理、財(cái)務(wù)總監(jiān)、各大用人單位的CFO等的招聘要求，除了必要的相關(guān)工作經(jīng)驗(yàn)?zāi)晗?、?cái)務(wù)技能掌握程度，往往令人一驚的是AICPA證書的出現(xiàn)頻率越來越高。??在線咨詢更多>> 

初次接觸USCPA，對于自己如何選州報(bào)考，是否符合所報(bào)考州學(xué)歷、學(xué)分的要求還有疑惑的同學(xué)，可以在線免費(fèi)預(yù)約USCPA的考前評估>>>