刚接触金融方面的同学可能不太清楚USCPA是什么,小编在这里就来给大家普及一下USCPA以及UCCPA相关的考试情况。
 
  USCPA考试(美国注册会计师考试)共有四门科目:AUD(审计)、FAR(财务会计与报告)、REG(法规)、BEC(商业环境)。
 
  Auditing&Attestation审计:单项选择题组(占50%)和模拟案例题组(占50%)4小时
 
  Financial Accounting&Reporting财务会计与报告:单项选择题组(占50%)和模拟案例题组(占50%)4小时
 
  Regulation法规:单项选择题组(占50%)和模拟案例题组(占50%)4小时
 
  Business Environment&Concepts商业环境:单项选择题组(占50%)、模拟案例题组(占35%)和写作题组(15%)4小时
 
  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%)
 

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  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%)
 
  看完这些相信大家对USCPA已经有了初步的了解,同学们如果感兴趣的话欢迎到泽稷网校去咨询相关的老师了解更多相关方面的知识。