來源:高頓網校 發布時間:2019-08-08 10:30 責編:wangminghao

  2016年USCPA備考早已拉開序幕,報名之后如何備考?首先,先對USCPA考試有個大致的了解,USCPA考試考什么?科目有哪些?考試題型是什么?各知識點比重如何?在了解這些之后,就可以開始看書,并對自己的備考有個詳細的計劃安排了。接下來,高頓網校USCPA小編就來為大家介紹一下USCPA考試的相關內容。
 
 
  一、考試科目、題型和時間
 
  1.Auditing & Attestation 審計(AUD):單項選擇題組(占60%)和模擬案例題組(占40%)4小時
 
  2.Financial Accounting & Reporting 財務會計與報告 (FAR):單項選擇題組(占60%)和模擬案例題組(占40%)4小時
 
  3.Regulation 法規 (REG):單項選擇題組(占60%)和模擬案例題組(占40%)3小時
 
  4.Business Environment & Concepts 商業環境 (BEC):單項選擇題組(占85%)和模擬案例題組(占15%)3小時
 
  高頓財經USCPA研究院Shelly老師指出,從題型和分值我們可以看到,選擇題是考試的重點,由于USCPA考試合格分數是75分,因此考生們要盡可能地拿到高分。USCPA考試中選擇題要盡量并盡快多拿到分數,為后面的SIM題型留下充足的時間。
 
  二、各知識點比重
 
  1. Financial Accounting & Reporting (FAR)
 
  A.Conceptual Framework, Standards, Standard Setting, and Presentation of Financial Statements(17% - 23%)
 
  B.Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures(27%- 33%)
 
  C.Specific Transactions, Events and Disclosures:Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures(27% - 33%)
 
  D.Governmental Accounting and Reporting(8% - 12%)
 
  E.Not-for-Profit (Nongovernmental) Accounting and Reporting(8% - 12%)
 
  2.Auditing & Attestation  (AUD)
 
  A. Engagement Acceptance and Understanding the Assignment(12% - 16%)
 
  B. Understanding the Entity and Its Environment (including Internal Control)(16% - 20%)
 
  C. Performing Audit Procedures and Evaluating Evidence(16% - 20%)
 
  D. Evaluating Audit Findings, Communications, and Reporting(16% - 20%)
 
  E. Accounting and Review Services Engagements(12% - 16%)
 
  F. Professional Responsibilities(16% - 20%)
 
  3.Business Environment and Concepts (BEC)
 
  A. Corporate Governance(16% - 20%)
 
  B. Economic Concepts and Analysis(16% - 20%)
 
  C. Financial Management(19% - 23%)
 
  D. Information Systems and Communications(15% - 19%)
 
  E. Strategic Planning(10% – 14%)
 
  F. Operations Management(12% - 16%)
 
  4.Regulation (REG)
 
  A.Ethics, Professional, and Legal Responsibilities(15% -19%)
 
  B.Business Law(17% - 21%)
 
  C. Federal Tax Process, Procedures, Accounting, and Planning(11% - 15%)
 
  D. Federal Taxation of Property Transactions(12% - 16%)
 
  E. Federal Taxation of Individuals(13% - 19%)
 
  F. Federal Taxation of Entities(18% - 24%)
 
  高頓財經USCPA研究院Shelly老師介紹,在四門科目中,REG一直是許多考生的難點,因為需要記憶的內容太多,而美國稅法又和中國有所差異。對此,她建議,考生們平時可以做題結合知識點,通過練習加深記憶,將知識點牢記于心。
 
  最后,高頓網校小編提醒大家,要提前做好充分的備考計劃,高效率地應用備考時間。

 

登錄并評論

精選推薦

相關推薦

經驗分享

后續教育