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AICPA 证书指的是由美国注册会计师协会旗下创立的专业资格认证，是在国际财会领域具有很高的含金量以及影响力的证书，具有一证换多证的能力。AICPA考...
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2022-07-21
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在国内，美国注册会计师考试通常被称为AICPA考试，或者USCPA考试。拥有USCPA证书是很多财会人员的梦想与追求。大家都非常想通过USCPA考试，但是有的同学...
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如今，许多国际性大企业都认为USCPA证书是专业人士升职、加薪的硬性条件之一。对于刚开始步入职场的人来说，这也是一个提高自身竞争力的筹码。对于...
2022-05-06
有很多财会人考AICPA证书都是为了加薪、升职；可能无法明白AICPA的意义。但是事实上，只有通过了美国CPA之后，你才会真正明白，原来它能带给你的，并不...
2018-07-09Louis and Sandy Roman were married with two children, Eddie, age 13, and Nancy, age 20.On July 7, 2012, Louis died.Nancy is a full-time student at the state university.The Romans own their own home and...
2017-04-172016年*9季度USCPA考试备考也进入到了冲刺阶段，考生们在复习时一定要多做练习熟悉题型以及适应机考。高顿网校USCPA精品题库，包含历年真题，模拟试题等...
2017-04-17
距离2016年USCPA*9季度考试窗口开放还有20天，考生们复习的如何了呢？USCPA考试是由美国注册会计师协会AICPA所组织的会计师考试，每年全球都有众多考生报...
2017-01-0263题E选项为何不选啊！持有公司发行股份5%前五名股东单位任职人员不能担任，10%已经大于5%不是应该能担任吗？如果不能担任，范围是多少
资本公积的计算过程不理解
B为什么不对呢
老师：可以分别和我说一下： 1.非货币性资产交换：双方的入账价值和差额怎么确认吗 2.债务重组的：双方入账价值和差额分别怎么确认 3.长期股权投资：初始投资成本，初始入账价值 这几个概念经常弄晕
77题C选项不是应该1%，为什么C正确
63题E选项为何不选啊！持有公司发行股份5%前五名股东单位任职人员不能担任，10%已经大于5%不是应该能担任吗？如果不能担任，范围是多少
资本公积的计算过程不理解
B为什么不对呢
老师：可以分别和我说一下： 1.非货币性资产交换：双方的入账价值和差额怎么确认吗 2.债务重组的：双方入账价值和差额分别怎么确认 3.长期股权投资：初始投资成本，初始入账价值 这几个概念经常弄晕
77题C选项不是应该1%，为什么C正确
AICPA 证书指的是由美国注册会计师协会旗下创立的专业资格认证，是在国际财会领域具有很高的含金量以及影响力的证书，具有一证换多证的能力。AICPA考试由于报考的条件灵活，报考时间充足等原因，很多人选择报考AICPA证书。今天我们来看看AICPA考试由哪些题型组成？AICPA考试科目有哪些搭配？ AICPA考试.........
2022-08-01AICPA 证书是目前国际财会领域中认可度、知名度和美誉度都很高的黄金证书之一，AICPA持证人在美国享有很高的社会地位，具有很好的社会形象。AICPA是美国注册会计师协会的简称，通常也称作美国注册会计师，在国内为了和国内的注册会计师区分开来，也会将美国注册会计师称作USCPA。那么，AICPA考试考几.........
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2018-07-09Louis and Sandy Roman were married with two children, Eddie, age 13, and Nancy, age 20.On July 7, 2012, Louis died.Nancy is a full-time student at the state university.The Romans own their own home and live in Denver.Louis had been disabled since 2004.Sandy is an insurance adjuster and sings in her church choir. Assume for the 2012 tax year, the Roman family had various items of income and expendi.........
2017-04-17Identify the section of professional standards that describe how Victor should account for the receipt of dividends on its trading securities. Enter your response in the answer fields below. Guidance on correctly structuring your response appears above and below the answer fields.Type the topic here. Correctly formatted FASB ASC topics are 3 digits. FASB ASCAU-CPCAOBATARETBLVSCSQCPRTSPFPCPEFASB AS.........
2015-11-23Situation Technology Holdings, Inc. is a large company with a diverse set of subsidiaries.The accounting system has aggregated the following information regarding segments of the company: Division Unaffiliated revenue Intersegment revenue Total revenue Operating profit (loss) Segment assets Mining $ 50 $ 0 $ 50 $ 10 $1,200 Aerospace 120 30 150 30 2,100 Agriculture 170 10 180 (12) 500 Telecommunica.........
2015-11-231.AUD Accountants standard report on a compilation of a projection should not include a statement that A. There will usually be differences between the forecasted and actual results. B. The compilation of a projection is limited in scope. C. The accountant has no responsibility to update the report for future events and circumstances. D. The hypothetical assumptions used in the projection are reas.........
2015-11-19USCPA备考，一定要结合书本知识多做练习，每天巩固一点点，熟练掌握知识点。 1.AUD Which of the following statements concerning an auditors communication of significant deficiencies identified during the audit of a nonissuer is correct? A. Suggestions concerning administration efficiencies and business strategies should not be communicated in the same report with signifi.........
2015-11-18USCPA中的SIM题型比较难，并且之后所占比例增加，重要性越来越强。考生们需要多加练习，熟悉题型，在考试时回答的更加从容。下面跟着高顿网校USCPA小编一起看看吧， On January 2, Year 1, Golden Corporation sold equipment to Silver Manufacturing for cash and immediately leased it back for 9 years. Golden uses US GAAP. The cash paid was equal.........
2015-11-181.AUD In verifying the amount of goodwill recorded by a client, the most convincing evidence which an auditor can obtain is by comparing the recorded value of assets acquired with the A. Sellers book value as evidenced by financial statements. B. Appraised value as evidenced by independent appraisals. C. Insured value as evidenced by insurance policies. D. Assessed value as evidenced by tax bills..........
2015-11-17Your firm has become aware of the following situations relating to five of its clients. Use the following possibilities to indicate what type of opinions are appropriate in the circumstances (assume all are material). Opinion Types A. Standard unqualified. B. Unqualified with a matter. C. Qualified. D. Adverse. E. Disclaimer. F. Either qualified or adverse. G. Either qualified or disclaimer. H. Ei.........
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2015-11-16高顿网校USCPA小编汇总了一些考生易错题和难题，供广大考生练习！ 1.AUD In order to efficiently establish the correctness of the accounts payable cutoff, an auditor will be most likely to A. Compare cutoff reports with purchase orders. B. Coordinate mailing of confirmations with cutoff tests. C. Coordinate cutoff tests with physical inventory observation. D. Compare vendors .........
2015-11-12应对USCPA中的BEC 写作题，找准关键词，搭好框架很重要！平时复习，多看一些例题，适当背一背句子，很有效果。跟着高顿网校USCPA小编来看看吧！ Easton Manufacturing Company is in a very competitive industry.The CFO of Easton, Karen Wu, is considering implementing an activity based costing system for the company.Draft a memorandum to Karen explainin.........
2015-11-12
