各位USCPA考生正在等3月18日考点解析，高顿网校小编这就为大家呈上来！
　　财务报表编制的基本会计处理要求
　　a. Knowledge of industry accounting principles and practices
　　b. Understanding of client’s business
　　c. Reading the financial statements
　　d. Fraud and illegal acts, going concern, and subsequent events
　　Instructor’s tips: staff qualifications, transaction types and frequency, accounting basis used to prepare the financial statements, form of the accounting records and financial statements’ form and content are five main points.
　　为了帮助各位即将赴美参加2015年USCPA考试的考生及时备考及复习，高顿网校在此精心整理《2015年3月USCPA每日考点解析汇总》，为你的考试加油助力哟！点击查看详情>>