24周年

財(cái)稅實(shí)務(wù) 高薪就業(yè) 學(xué)歷教育
APP下載
APP下載新用戶掃碼下載
立享專屬優(yōu)惠

安卓版本:8.7.30 蘋果版本:8.7.30

開發(fā)者：北京正保會(huì)計(jì)科技有限公司

應(yīng)用涉及權(quán)限：查看權(quán)限>

APP隱私政策：查看政策>

HD版本上線：點(diǎn)擊下載>

2014年美國(guó)CPA FAR考試內(nèi)容及所占分值比例（IV）

來(lái)源: AICPA協(xié)會(huì) 編輯： 2014/02/27 12:02:04　字體：大 小

　　Financial Accounting and Reporting（FAR）

　　IV. Governmental Accounting and Reporting（8% - 12%）

　　A. Governmental Accounting Concepts

　　1. Measurement focus and basis of accounting

　　2. Fund accounting concepts and applications

　　3. Budgetary accounting

　　B. Format and Content of Comprehensive Annual Financial Report（CAFR）

　　1. Government-wide financial statements

　　2. Governmental funds financial statements

　　3. Proprietary funds financial statements

　　4. Fiduciary funds financial statements

　　5. Notes to financial statements

　　6. Management's discussion and analysis

　　7. Required supplementary information（RSI）other than Management's Discussion and Analysis

　　8. Combining statements and individual fund statements and schedules

　　9. Deriving government-wide financial statements and reconciliation requirements

　　C. Financial Reporting Entity,Including Blended and Discrete Component Units

　　D. Typical Items and Specific Types of Transactions and Events:Recognition,Measurement,Valuation,Calculation,and Presentation in Governmental Entity Financial Statements

　　1. Net position and components thereof

　　2. Fund balances and components thereof

　　3. Capital assets and infrastructure assets

　　4. General long-term liabilities

　　5. Interfund activity,including transfers

　　6. Nonexchange revenue transactions

　　7. Expenditures

　　8. Special items

　　9. Encumbrances

　　E. Accounting and Reporting for Governmental Not-for-Profit Organizations

【我要糾錯(cuò)】 責(zé)任編輯：小敏

免費(fèi)試聽

  • 章小炎《財(cái)務(wù)會(huì)計(jì)與報(bào)告》

    章小炎主講：《財(cái)務(wù)會(huì)計(jì)與報(bào)告》免費(fèi)聽

  • 李向祎《審計(jì)與鑒證》

    李向祎主講：《審計(jì)與鑒證》免費(fèi)聽

限時(shí)免費(fèi)資料

  • 美國(guó)注冊(cè)會(huì)計(jì)師思維導(dǎo)圖

    思維導(dǎo)圖

  • 美國(guó)注冊(cè)會(huì)計(jì)師學(xué)習(xí)計(jì)劃

    學(xué)習(xí)計(jì)劃

  • 美國(guó)注冊(cè)會(huì)計(jì)師科目特點(diǎn)

    科目特點(diǎn)

  • 美國(guó)注冊(cè)會(huì)計(jì)師報(bào)考指南

    報(bào)考指南

  • 美國(guó)注冊(cè)會(huì)計(jì)師歷年樣卷

    歷年樣卷

  • USCPA常用財(cái)會(huì)英語(yǔ)詞匯

    財(cái)會(huì)英語(yǔ)

回到頂部
折疊
網(wǎng)站地圖

Copyright © 2000 - odtgfuq.cn All Rights Reserved.　北京正保會(huì)計(jì)科技有限公司 版權(quán)所有

京B2-20200959　京ICP備20012371號(hào)-7　出版物經(jīng)營(yíng)許可證　京公網(wǎng)安備 11010802044457號(hào)