掃碼下載APP
及時(shí)接收最新考試資訊及
備考信息
安卓版本:8.7.20 蘋果版本:8.7.20
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>
變化一覽 | FAR | REG | AUD | BEC |
2021.7.1開始USCPA 所用新考綱對(duì)應(yīng)的Becker教材4.0已在Becker軟件中更新,FAR和REG主要是刪減一些內(nèi)容,AUD和BEC變化較大。
FAR科目
變化形式 |
章節(jié) |
內(nèi)容 |
簡(jiǎn)化 |
F1M5 |
discontinued operations |
F6M3 |
derivative and hedging |
|
刪除 |
F1-7 |
GAAP and IFRS differences |
F2M2 |
going concern |
|
F7M1-3 |
pension |
REG科目
變化形式 |
章節(jié) |
內(nèi)容 |
簡(jiǎn)化 |
R4M6 |
net operating loss and capital loss limitations |
R6M3 |
tax-exempt organizations-unrelated business income |
|
R7M6 |
secured transactions |
|
R8M1&2 |
bankruptcy and insolvency |
|
刪除 |
R2M4 |
alternative minimum tax |
R6M1&2 |
estate taxation |
|
R6M3 |
tax-exempt organizations-maintaining tax-exempt status |
|
R8M3 |
securities exchange acts of 1933 and 1934 |
AUD科目
變化形式 |
章節(jié) |
內(nèi)容 |
增加 |
A2 |
Business processes and internal controls |
A3 |
Audit data analytics |
|
A5 |
SOC1 and SOC2 Reports |
|
簡(jiǎn)化 |
A1 |
Subsequently discovered facts |
A2 |
Developing a detailed engagement plan |
|
A2 |
Preconditions for an engagement |
|
A3 |
Related parties |
|
A4 |
Going concern |
|
A4 |
Litigation claims and assessments |
|
A4 |
Written representations |
|
A5 |
Preparation of compliance reports |
|
刪除 |
A1 |
Alerts that restrict the use of written communication |
A1 |
Single statements |
|
A2 |
Opening balances |
|
A4 |
Auditing derivatives |
|
A4 |
Communication of “other matters” |
|
A4 |
Communication with component auditors |
|
A6 |
Letters for underwriters and filings with the SEC |
BEC科目
變化形式 |
章節(jié) |
內(nèi)容 |
增加 |
B1 |
business processes |
B6 |
data management and analytics |
|
B6 |
systems development and change management |
|
B6 |
SOC1 and SOC2 reports |
|
簡(jiǎn)化 |
B2 |
Capital structure |
B6 |
Information technology systems development and maintenance |
|
B6 |
information technology continuity and recovery plans |
|
刪除 |
B1 |
Regulatory frameworks other than Sarbanes-Oxley |
B5 |
General macroeconomic content |
BECKER復(fù)習(xí)功能介紹
MCQ:選擇題,做題時(shí)可以通過(guò)點(diǎn)“Mark”標(biāo)注題目。打開每個(gè)小節(jié)的選擇題時(shí)可以選:全部題目,做錯(cuò)/未做題目,標(biāo)注的題目,進(jìn)行針對(duì)練習(xí)。
Unlimited practice:進(jìn)入具體章節(jié)里的選擇題,大題練習(xí)是固定的。unlimited practice是綜合測(cè)試,可以選定章節(jié),題數(shù),綜合,練習(xí)。有random,隨機(jī)模式和 personalized 個(gè)人化模式。Personalized 個(gè)人化模式,是根據(jù)做題記錄,挑選需要練習(xí)的題目。
Flashcard:知識(shí)點(diǎn)抽認(rèn)卡,幫助記憶。
Final review:沖刺班是根據(jù)Final review錄制,對(duì)知識(shí)點(diǎn)整理歸納總結(jié),和教材章節(jié)不一樣,里面的選擇題和大題比較典型。
Glossary:詞匯表,幫忙熟悉專業(yè)詞匯。
AICPA-Newly Released Questions: AICPA近期發(fā)布的試題,可以練習(xí)評(píng)估一下試題難度,考查特點(diǎn)。
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)
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)
安卓版本:8.7.20 蘋果版本:8.7.20
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>
官方公眾號(hào)
微信掃一掃
官方視頻號(hào)
微信掃一掃
官方抖音號(hào)
抖音掃一掃
Copyright © 2000 - m.yinshua168.com.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)