剛接觸金融方面的同學可能不太清楚USCPA是什么,小編在這里就來給大家普及一下USCPA以及UCCPA相關的考試情況。
 
  USCPA考試(美國注冊會計師考試)共有四門科目:AUD(審計)、FAR(財務會計與報告)、REG(法規)、BEC(商業環境)。
 
  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:單項選擇題組(占50%)和模擬案例題組(占50%)4小時
 
  Business Environment&Concepts商業環境: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
 
  Financial Accounting&Reporting(FAR)
 
  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%)
 
  Auditing&Attestation(AUD)
 
  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%)
 
  Business Environment and Concepts(BEC)
 
  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%)
 
  Regulation(REG)
 
  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%)
 
  看完這些相信大家對USCPA已經有了初步的了解,同學們如果感興趣的話歡迎到澤稷網校去咨詢相關的老師了解更多相關方面的知識。