来源:uscpa考试网 发布时间:2018-01-29 10:53 责编:Luis.lu

  USCPA(美国注册会计师)考试共有四门科目:AUD(审计)、FAR(财务会计与报告)、REG(法规)、BEC(商业环境)。拒不完全统计高顿USCPA学员平均通过周期一年左右,最快三个月通过全科考试,下面我们就四门科目考点分析一下:(点击免费领取USCPA财务英语词典!

  Auditing&Attestation审计:单项选择题组(占50%)和模拟案例题组(占50%)4小时
 
  Financial Accounting&Reporting财务会计与报告:单项选择题组(占50%)和模拟案例题组(占50%)4小时
 
  Regulation法规:单项选择题组(占50%)和模拟案例题组(占50%)4小时
 
  Business Environment&Concepts商业环境:单项选择题组(占50%)、模拟案例题组(占35%)和写作题组(15%)4小时
 
 
  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%)
 

 

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