来源:高顿网校 发布时间:2016-10-10 13:05 责编:Judy

  2016年USCPA备考早已拉开序幕,报名之后如何备考?首先,先对USCPA考试有个大致的了解,USCPA考试考什么?科目有哪些?考试题型是什么?各知识点比重如何?在了解这些之后,就可以开始看书,并对自己的备考有个详细的计划安排了。接下来,高顿网校USCPA小编就来为大家介绍一下USCPA考试的相关内容。
 
 
  一、考试科目、题型和时间
 
  1.Auditing & Attestation 审计(AUD):单项选择题组(占60%)和模拟案例题组(占40%)4小时
 
  2.Financial Accounting & Reporting 财务会计与报告 (FAR):单项选择题组(占60%)和模拟案例题组(占40%)4小时
 
  3.Regulation 法规 (REG):单项选择题组(占60%)和模拟案例题组(占40%)3小时
 
  4.Business Environment & Concepts 商业环境 (BEC):单项选择题组(占85%)和模拟案例题组(占15%)3小时
 
  高顿财经USCPA研究院Shelly老师指出,从题型和分值我们可以看到,选择题是考试的重点,由于USCPA考试合格分数是75分,因此考生们要尽可能地拿到高分。USCPA考试中选择题要尽量并尽快多拿到分数,为后面的SIM题型留下充足的时间。
 
  二、各知识点比重
 
  1. Financial Accounting & Reporting (FAR)
 
  A.Conceptual Framework, Standards, Standard Setting, and Presentation of Financial Statements(17% - 23%)
 
  B.Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures(27%- 33%)
 
  C.Specific Transactions, Events and Disclosures:Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures(27% - 33%)
 
  D.Governmental Accounting and Reporting(8% - 12%)
 
  E.Not-for-Profit (Nongovernmental) Accounting and Reporting(8% - 12%)
 
  2.Auditing & Attestation  (AUD)
 
  A. Engagement Acceptance and Understanding the Assignment(12% - 16%)
 
  B. Understanding the Entity and Its Environment (including Internal Control)(16% - 20%)
 
  C. Performing Audit Procedures and Evaluating Evidence(16% - 20%)
 
  D. Evaluating Audit Findings, Communications, and Reporting(16% - 20%)
 
  E. Accounting and Review Services Engagements(12% - 16%)
 
  F. Professional Responsibilities(16% - 20%)
 
  3.Business Environment and Concepts (BEC)
 
  A. Corporate Governance(16% - 20%)
 
  B. Economic Concepts and Analysis(16% - 20%)
 
  C. Financial Management(19% - 23%)
 
  D. Information Systems and Communications(15% - 19%)
 
  E. Strategic Planning(10% – 14%)
 
  F. Operations Management(12% - 16%)
 
  4.Regulation (REG)
 
  A.Ethics, Professional, and Legal Responsibilities(15% -19%)
 
  B.Business Law(17% - 21%)
 
  C. Federal Tax Process, Procedures, Accounting, and Planning(11% - 15%)
 
  D. Federal Taxation of Property Transactions(12% - 16%)
 
  E. Federal Taxation of Individuals(13% - 19%)
 
  F. Federal Taxation of Entities(18% - 24%)
 
  高顿财经USCPA研究院Shelly老师介绍,在四门科目中,REG一直是许多考生的难点,因为需要记忆的内容太多,而美国税法又和中国有所差异。对此,她建议,考生们平时可以做题结合知识点,通过练习加深记忆,将知识点牢记于心。
 
  最后,高顿网校小编提醒大家,要提前做好充分的备考计划,高效率地应用备考时间。

 

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