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USCPA考试科目、题型和时间

来源: 2019-06-12 编辑:

考试科目、题型和时间

 

>> Auditing & Attestation审计:单项选择题组(占50%)和模拟案例题组(占50%)4小时


>> Financial Accounting & Reporting财务会计与报告:单项选择题组(占50%)和模拟案例题组(占50%)4小时


>> Regulation法规:单项选择题组(占50%)和模拟案例题组(占50%)4小时


>> Business Environment & Concepts商业环境:单项选择题组(占50%)、模拟案例题组(占35%)和写作题组(15%)4小时


 

各科知识点比重

 


Financial Accounting & Reporting


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


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


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


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


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





Auditing & Attestation


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


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


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


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


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


>> Professional Responsibilities(16% - 20%)





Business Environment and Concepts


>> Corporate Governance(16% - 20%)


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


>> Financial Management(19% - 23%)


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


>> Strategic Planning(10% – 14%)


>> Operations Management(12% - 16%)


 


Regulation


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


>> Business Law(17% - 21%)


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


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


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


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

 


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