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USCPA考试科目

主页 > 关于USCPA > 2017-04-27 16:53
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
 
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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%)

 

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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%)

 

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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%)

 

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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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