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授課機(jī)構(gòu):重慶中盈博科國際技術(shù)培訓(xùn)中心
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AICPA考試科目
1. Auditing & Attestation審計(jì):單項(xiàng)選擇題組(占60%)和模擬案例題組(占40%)4小時(shí)
2. Financial Accounting & Reporting財(cái)務(wù)會(huì)計(jì)與報(bào)告:單項(xiàng)選擇題組(占60%)和模擬案例題組(占40%)4小時(shí)
3. Regulation法規(guī):單項(xiàng)選擇題組(占60%)和模擬案例題組(占40%)3小時(shí)
4. Business Environment & Concepts商業(yè)環(huán)境:單項(xiàng)選擇題組(占85%)和模擬案例題組(占15%)3小時(shí)
AICPA考試各科知識(shí)點(diǎn)比重
Financial Accounting & Reporting
(1)Conceptual Framework, Standards, Standard Setting, and Presentation of Financial Statements(17% - 23%)
(2)Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures(27%- 33%)
(3)Specific Transactions, Events and Disclosures:Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures(27% - 33%)
(4)Governmental Accounting and Reporting(8% - 12%)
(5)Not-for-Profit (Nongovernmental) Accounting and Reporting(8% - 12%)
Auditing & Attestation
(1)Engagement Acceptance and Understanding the Assignment(12% - 16%)
(2)Understanding the Entity and Its Environment (including Internal Control)(16% - 20%)
(3)Performing Audit Procedures and Evaluating Evidence(16% - 20%)
(4)Evaluating Audit Findings, Communications, and Reporting(16% - 20%)
(5)Accounting and Review Services Engagements(12% - 16%)
(6)Professional Responsibilities(16% - 20%)
Business Environment and Concept
(1)Corporate Governance(16% - 20%)
(2)Economic Concepts and Analysis(16% - 20%)
(3)Financial Management(19% - 23%)
(4)Information Systems and Communications(15% - 19%)
(5)Strategic Planning(10% – 14%)
(6)Operations Management(12% - 16%)
Regulation
(1)Ethics, Professional, and Legal Responsibilities(15% -19%)
(2)Business Law(17% - 21%)
(3)Federal Tax Process, Procedures, Accounting, and Planning(11% - 15%)
(4)Federal Taxation of Property Transactions(12% - 16%)
(5)Federal Taxation of Individuals(13% - 19%)
(6)Federal Taxation of Entities(18% - 24%)
注意:AICPA必須在美國本土參加考試,本中心為您提供以下流程服務(wù):
1,學(xué)歷認(rèn)證;
2,考試報(bào)名;
3,發(fā)放準(zhǔn)考證;
4,辦理護(hù)照;
5,辦理簽證;
6,參加考試.
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