美國注冊會計師AICPA考試科目

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AICPA考試科目、題型和時間

>> Auditing & Attestation審計：單項選擇題組（占50％）和模擬案例題組（占50％）4小時

>> Financial Accounting & Reporting財務會計與報告：單項選擇題組（占50％）和模擬案例題組（占50％）4小時

>> Regulation法規(guī)：單項選擇題組（占50％）和模擬案例題組（占50％）4小時

>> Business Environment & Concepts商業(yè)環(huán)境：單項選擇題組（占50％）、模擬案例題組（占35％）和寫作題組（15%）4小時。??在線咨詢更多>> 

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各科知識點比重

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%) ??在線咨詢更多>> 

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%) ??在線咨詢更多>> 

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%) ??在線咨詢更多>> 

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%)   ??在線咨詢更多>> 

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2019年U.S.CPA考試輔導正在熱招