美国注册会计师中国协会

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美国注册会计师考试科目

    Financial Accounting & Reporting 财务会计与报告

    考试形式:单项选择题组(占60%)和模拟案例题组(占40%)

    考试时间:4小时

    知识点比重:

    1) Conceptual Framework, Standards, Standard Setting, and Presentation of Financial Statements (17% - 23%)

    2) Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures (27% - 33%)

    3) Specific Transactions, Events and Disclosures:  Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures (27% - 33%)

    4) Governmental Accounting and Reporting (8% - 12%)

    5) Not-for-Profit (Nongovernmental) Accounting and Reporting (8% - 12%)

    Auditing & Attestation 审计与鉴证

    考试形式:单项选择题组(占60%)和模拟案例题组(占40%)

    考试时间: 4小时

    知识点比重:

    1)  Engagement Acceptance and Understanding the Assignment  (12% - 16%)

    2)  Understanding the Entity and Its Environment (including Internal Control) (16% - 20%)

    3)  Performing Audit Procedures and Evaluating Evidence  (16% - 20%)

    4)  Evaluating Audit Findings, Communications, and Reporting (16% - 20%)

    5)  Accounting and Review Services Engagements (12% - 16%)

    6)  Professional Responsibilities (16% - 20%)

    Business Environment and Concepts 商业环境及理论

    考试形式:单项选择题组(占85%)和模拟案例题组(占15%)

    考试时间: 3小时

    知识点比重:

    1)  Corporate Governance (16% - 20%)

    2)  Economic Concepts and Analysis (16% - 20%)

    3)  Financial Management (19% - 23%)

    4)  Information Systems and Communications (15% - 19%)

    5)  Strategic Planning (10% – 14%)

    6)  Operations Management (12% - 16%)

    Regulation 法律法规

    考试形式:单项选择题组(占60%)和模拟案例题组(占40%)

    考试时间: 3小时

    知识点比重:

    1)  Ethics, Professional, and Legal Responsibilities (15% -19%)

    2)  Business Law (17% - 21%)

    3)  Federal Tax Process, Procedures, Accounting, and Planning (11% - 15%)

    4)  Federal Taxation of Property Transactions (12% - 16%)

    5)  Federal Taxation of Individuals (13% - 19%)

    6)  Federal Taxation of Entities (18% - 24%)

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