中國考生常見報考州報考條件（五）— Washington

    華盛頓州的報考條件要求很詳細，首先總學(xué)分要求為150 ，學(xué)位要求為至少學(xué)士學(xué)位，會計學(xué)分要求為24個，含有15個學(xué)分的高級課程，如高級會計、成本會計、管理會計等，另外要求包括投資學(xué)、商業(yè)法、預(yù)算等學(xué)在內(nèi)的24個商業(yè)學(xué)分。具體學(xué)科及學(xué)分要求詳見下文：

    As a first-time applicant， you must have completed：

    At least 150 semester hours of college education，and A baccalaureate or graduate degree from an accredited U.S. college or universityand A concentration in accounting，which means：24 semester hours （36 quarter） in accounting subjects，of which at least 15 semester （22.5 quarter） hours are at the upper level or graduate level. The following are examples of acceptable accounting courses：Introductory/Elementary Accounting Intermediate Accounting Advanced Accounting Cost/Managerial Accounting Audit Tax courses Accounting Information Systems The following are examples of acceptable upper level accounting courses：Intermediate Accounting Advanced Accounting Managerial Accounting Cost Accounting Governmental Accounting Auditing Tax Courses Accounting Information Systems Not-for-Profit Accounting Accountant Theory Forensic Accounting Financial Statement Analysis Any accounting courses taken as part of a Master‘s Program Note： For the purpose of meeting this subsection， you will be given 1.5 credits for each 1.0 graduate level credit of accounting courses taken. This additional credit will only be applied toward the accounting requirement；it will not be applied toward the required 150 semester hours.

    24 semester hours （36 quarter） in business subjects at the undergraduate or graduate level in business and general education courses including：Macro- and Micro-economics Budgeting Investments Business law Statistics （no more than 6 undergraduate semester hours）

    Money & Banking Finance courses Management and administration Accounting courses in excess of the required 24 semester hours. Please note： Washington State does not accept credits earned from a volunteer membership， unless either a U.S. college or university or an equivalent foreign college or university accepts those credits.