新用戶掃碼下載
掃碼下載APP
及時(shí)接收最新考試資訊及
備考信息
2014年美國(guó)CPA FAR考試內(nèi)容及所占分值比例（V）
Financial Accounting and Reporting（FAR）
V. Not-for-Profit (Nongovernmental) Accounting and Reporting(8% - 12%)
A. Financial Statements
1.Statement of financial position
2.Statement of activities
3.Statement of cash flows
4.Statement of functional expenses
B. Typical Items and Specific Types of Transactions and Events:Recognition,
Measurement,Valuation,Calculation,and Presentation in Financial Statements of
Not-for-Profit Organizations
1.Support,revenues,and contributions
2.Types of restrictions on resources
3.Types of net assets
4.Expenses,including depreciation and functional expenses
5.Investments
【我要糾錯(cuò)】 責(zé)任編輯：小敏
推薦閱讀
相關(guān)資訊
章小炎主講：《財(cái)務(wù)會(huì)計(jì)與報(bào)告》免費(fèi)聽(tīng)
李向祎主講：《審計(jì)與鑒證》免費(fèi)聽(tīng)
限時(shí)免費(fèi)資料
-
思維導(dǎo)圖
-
學(xué)習(xí)計(jì)劃
-
科目特點(diǎn)
-
報(bào)考指南
-
歷年樣卷
-
財(cái)會(huì)英語(yǔ)
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號(hào)