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近期很多考生都在關(guān)注USCPA考試,那美國(guó)USCPA考試日期及各門(mén)課的考試時(shí)間是多長(zhǎng)呢?正保會(huì)計(jì)網(wǎng)校為您專屬解答,??在線咨詢更多>>
美國(guó)CPA考試一年按照四個(gè)季度分為四個(gè)考試窗口(Test window)開(kāi)放考試,每年的1、2月,4、5月,7、8月,10、11月份以及3、6、9、12月份的前十天,各考點(diǎn)除美國(guó)國(guó)家假日和周六,周日都可以參加考試。
注意:考生不可在同一考試窗口重考同一科目,須等到下一個(gè)考試窗口;同一個(gè)科目每人每年可以考四次。
>> Auditing & Attestation審計(jì):?jiǎn)雾?xiàng)選擇題組(占50%)和模擬案例題組(占50%)4小時(shí)
>> Financial Accounting & Reporting財(cái)務(wù)會(huì)計(jì)與報(bào)告:?jiǎn)雾?xiàng)選擇題組(占50%)和模擬案例題組(占50%)4小時(shí)
>> Regulation法規(guī):?jiǎn)雾?xiàng)選擇題組(占50%)和模擬案例題組(占50%)4小時(shí)
>> Business Environment & Concepts商業(yè)環(huán)境:?jiǎn)雾?xiàng)選擇題組(占50%)、模擬案例題組(占35%)和寫(xiě)作題組(15%)4小時(shí)。??在線咨詢更多>>
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%) ??在線咨詢更多>>
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%) ??在線咨詢更多>>
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%) ??在線咨詢更多>>
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%)
相關(guān)推薦:
美國(guó)CPA常見(jiàn)問(wèn)題匯總,你想知道的都在這里!
更多AICPA考試信息請(qǐng)點(diǎn)擊??在線咨詢更多>> 或撥打國(guó)際專線 4006509000 ,專業(yè)老師將為您解答。
2019年正保會(huì)計(jì)網(wǎng)校AICPA輔導(dǎo)正在火熱招生中!網(wǎng)校將以強(qiáng)大的師資隊(duì)伍,精準(zhǔn)的U.S.CPA題庫(kù),專業(yè)的考務(wù)服務(wù)為您的AICPA考試之旅保駕護(hù)航!
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安卓版本:8.8.20 蘋(píng)果版本:8.8.20
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