USCPA考试科目

来源:中国会计视野 时间:2011-08-09 作者:高顿财经编辑:杨武
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USCPA考试试题以会计师应具备的基础知识为主,基本没有难度很高的问题,但是,范围十分宽广。

Financial Accounting & Reporting 财务会计与报告

考试形式:单项选择题组(占60%)和模拟案例题组(占40%)

考试时间:4小时

知识点比重

1)      Conceptual Framework, Standards, Standard Setting, and Presentation of Financial Statements (17% - 23%)

2)      Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures (27% - 33%)

3)      Specific Transactions, Events and Disclosures:  Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures (27% - 33%)

4)   Governmental Accounting and Reporting (8% - 12%)

5)   Not-for-Profit (Nongovernmental) Accounting and Reporting (8% - 12%)

Auditing & Attestation 审计和鉴证业务

考试形式:单项选择题组(占60%)和模拟案例题组(占40%)

考试时间: 4小时

知识点比重

1)      Engagement Acceptance and Understanding the Assignment  (12% - 16%)

2)      Understanding the Entity and Its Environment (including Internal Control) (16% - 20%)

3)   Performing Audit Procedures and Evaluating Evidence  (16% - 20%)

4)   Evaluating Audit Findings, Communications, and Reporting (16% - 20%)

5)   Accounting and Review Services Engagements (12% - 16%)

6)   Professional Responsibilities (16% - 20%)

Business Environment and Concepts 商业环境和理论

考试形式:单项选择题组(占85%)和模拟案例题组(占15%)

考试时间: 3小时

知识点比重

1)  Corporate Governance (16% - 20%)

2)  Economic Concepts and Analysis (16% - 20%)

3)  Financial Management (19% - 23%)

4)  Information Systems and Communications (15% - 19%)

5)  Strategic Planning (10% – 14%)

6)  Operations Management (12% - 16%)

Regulation 法律法规

考试形式:单项选择题组(占60%)和模拟案例题组(占40%)

考试时间: 3小时

知识点比重

1)     Ethics, Professional, and Legal Responsibilities (15% -19%)

2)     Business Law (17% - 21%)

3)     Federal Tax Process, Procedures, Accounting, and Planning (11% - 15%)

4)     Federal Taxation of Property Transactions (12% - 16%)

5)     Federal Taxation of Individuals (13% - 19%)

6)     Federal Taxation of Entities (18% - 24%)

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