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下面我给大家谈谈我是如何复习FAR的,和复习FAR的技巧,我是听完了becker的课程,做完了相关笔记之后,才开始复习的。我没有选择听一些课程做一些题目,而是选择全部听完之后再系统的看书。听课和看书我都只做了一遍,becker的题目我做了两遍,部分标记的题目做了3遍。我之所以把重......
AICPA考试的BEC是四个考试科目里时常最短的科目之一。所以怎样取得高效的复习效果,关键点是要掌握好BEC所考察内容五个部分的所占比重,从而分配好自己的复习时间,顺利通过BEC的考试。 ⅠAREA:BUSINESS STRUCTURE,17-23% The testable concepts focus on the three forms of business organization:sole proprietorships,p......
According to the AICPA,IFRS and IAS will be tested in three of the four sections on the 2011 CPA exam-Audit (AUD),Financial(FAR),and Business(BEC). In FAR,candidates sitting for the exam should be expected to identify and understand the differences between financial statements prepared under US GAAP and under IFRS.Additionally,first-time adoption of IFRS related to financial re......
今天已是9月1日,3天后的,大家已进入考场了,前一阵大家集中精力,充分利用业余时间进行紧张的复习,人很疲惫,现应该适当地放松,对带进考场的资料和物品进行梳理和充分准备,确保不遗漏,外地的考生安排一下出行的方式,在进行部分知识点查漏补缺的基础上,进行合理的休息,......
对于国际证照的考试而言,很多准备要参加考试的人之前都会对同类型的国内考试进行一些比较,像中注会(CICPA)和美国注会(USCPA)就是其中一类,那中美注册会计师两者考试之间到底有哪些差异存在呢?下面我们分别从考试科目、时间以及日后发展方向来分析比较下。 1.学历背景要求......
对于大部分开始或者准备报考USCPA的中国考生而言,我们所需要熟悉的不仅仅是四门考试内容,还应有其特殊的考试形式。美国注会采用机考的方式,那究竟他的机考界面是怎么样的呢?在这里,我们就为大家做一简单的介绍。 机考怎么考,案例分析(task-based simulations, TBS)是什么样的界面......
国内许多AICPA考生在选择报考AICPA的时候,对许多相关政策了解不多,有些自己做考试报考的考生没做学分评估直接去申请考试,有些考生没有检查相关的学分要求,直接去做学分评估,结果收到不合格的通知,既浪费了金钱又浪费了时间。 近日,有自己申请考试的考生来咨询AICPA相关报考......
由于考试主要是选择题,考试技巧对于成绩很有帮助,因而USCPA考试很适合中国人。USCPA考试总体通过率高于中国CPA,平均应在50%左右。同时,由于美国学生传统上不善于考试,因而考试竞争力远远不如中国考生,总体来说,USCPA对于中国考生的难度低于中国CPA。USCPA考试对于中国学生的主要......
Which Part of the Exam Should I sit for first? There are two popular schools of thought.One is that you should start with the part with which you are most comfortablein this way,you are able to start off the exam on solid footing and gain experience with the computer-based exam format while being tested on the content of greatest comfort.The other is that you should start with ......
自2011年开始,AICPA考试将发生重大变化,体现在考试的内容、结构和形式等多个方面,我们称新的考试形式为CBT-e,那么,2011年AICPA考试考生最关心哪些问题呢?会计网特汇总新形式下考生常见的如下问题及答案,供广大AICPA考生参考: Q:What types of questions are found in each of the parts? A:Each sectio......
Read the Candidate Bulletin As a CPA Examination candidate, you are required to be thoroughly familiar with the entire examination journey from the time you apply to take the examination until you pass all four sections. You must learn how the process works, what rules govern your progress, what requirements you have to meet, and what responsibilities you have as a candidate. T......
2.In preparing for the examination,students are encouraged to understand clearly the following rules and relevant legal relations: In relation to the Property Law The coverage of the property rights:ownership rights,rights to profit and security interests The four kinds of rights a property owner shall have:right to possess property,right to use property,right to receipt of pro......
In relation to the Enterprise Bankruptcy Law The parties entitled to file a bankruptcy application with the court: creditors,the persons in charge of enterprise liquidation and the debtor being unable to settle the debts due The time limitation for the court to accept the bankruptcy application and the time limitation of the service of the court order The rules dealing with and......
In relation to the Company Law the one-person limited liability company and its major differences compared with the common limited liability company. the conditions to be met for the incorporation of a limited liability company,in particular that the shareholders can make their capital contributions by instalments after the incorporation of the company. the definitions of the s......
1.2 Why do we need organisations? Organisations can achieve results that cannot be produced by individuals on their own. This is because organisations enable people to: share skills and knowledge specialise and pool resources. As the organisation grows it will reach a size where goals, structures and control procedures need to be formalised to ensure that objectives are achieve......
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