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美国注册会计师考试各科知识点比重

发布时间:2014-12-30 13:22    来源:高顿网校 我要发言   [字号: ]

正文
  Financial Accounting & Reporting
  ⑴Conceptual Framework,Standards,Standard Setting,and Presentation of Financial Statements(17% - 23%)
  ⑵Recognition,Measurement,Valuation,Calculation,Presentation,and Disclosures(27%- 33%)
  ⑶Specific Transactions,Events and Disclosures:Recognition,Measurement,Valuation,Calculation,Presentation,and Disclosures(27% - 33%)
  ⑷Governmental Accounting and Reporting(8% - 12%)
  ⑸Not-for-Profit (Nongovernmental) Accounting and Reporting(8% - 12%)
 
  Auditing & Attestation
  ⑴Engagement Acceptance and Understanding the Assignment(12% - 16%)
  ⑵Understanding the Entity and Its Environment (including Internal Control)(16% - 20%)
  ⑶Performing Audit Procedures and Evaluating Evidence(16% - 20%)
  ⑷Evaluating Audit Findings,Communications,and Reporting(16% - 20%)
  ⑸Accounting and Review Services Engagements(12% - 16%)
  ⑹Professional Responsibilities(16% - 20%)
  Business Environment and Concepts
  ⑴Corporate Governance(16% - 20%)
  ⑵Economic Concepts and Analysis(16% - 20%)
  ⑶Financial Management(19% - 23%)
  ⑷Information Systems and Communications(15% - 19%)
  ⑸Strategic Planning(10% – 14%)
  ⑹Operations Management(12% - 16%)
 
  Regulation
  ⑴Ethics,Professional,and Legal Responsibilities(15% -19%)
  ⑵Business Law(17% - 21%)
  ⑶Federal Tax Process,Procedures,Accounting,and Planning(11% - 15%)
  ⑷Federal Taxation of Property Transactions(12% - 16%)
  ⑸Federal Taxation of Individuals(13% - 19%)
  ⑹Federal Taxation of Entities(18% - 24%)

 
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