AICPA試內(nèi)容是什么？占比多少？

AICPA試內(nèi)容是什么？占比多少？為了能讓廣大的考生學習過程中順順利利的，小編為大家準備了AICPA考試各科知識點分值比重看這里！美國注冊會計師考試大綱下載入口>>>

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%) 

FAR：學習內(nèi)容多，比較細，需要以理解為主，不斷做題練習。《FAR》科目學習特點>>

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%) 

AUD：中國考生通過率至低的一科，主要原因是很多考生沒有審計經(jīng)驗。有審計會計背景的同學學習這科相對簡單些，沒有審計背景的同學需要多下功夫。《AUD》科目特點>>

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%) 

BEC：這一科通過率歷年來看都是通過率至高的科目，高達60%左右。《BEC》科目特點及學習建議>>

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%)  

REG：中美會計準則不同，建議考生多看書、多背書、多理解。《REG》科目特點及學習建議>>

備考美國注會，基礎要學扎實

學習美國注冊會計師這條路猶如砌高塔，高塔之所以屹立不倒，是因為基礎打得好。每一個知識的延伸都是在原先基礎上發(fā)展起來的，只有你的基礎知識牢固，才能在美國注冊會計師考試備考中快速提升。

考試延期這幾個月，要多翻翻書，將忘記的內(nèi)容撿起來，容易的知識再記記再做筆記再劃重點，相信會對考試有很大的提升。搶先領取備考資料>> 

初次接觸USCPA，對于自己如何選州報考，是否符合所報考州學歷、學分的要求還有疑惑的同學，可以在線免費預約USCPA的考前評估>>>