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USCPA考試內(nèi)容和Becker教材章節(jié)劃分

來源: 正保會計網(wǎng)校 編輯:00LilGhost 2020/03/30 16:20:34 字體:

在美國有數(shù)百種USCPA考試的輔導(dǎo)書籍或資料,每種教材依據(jù)考試大綱劃分章節(jié)各不相同。以下是USCPA考試內(nèi)容和becker教材章節(jié)劃分,感興趣的小伙伴一起來看看吧!

USCPA考試內(nèi)容和Becker教材章節(jié)劃分

USCPA考試內(nèi)容:

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一.Auditing and Attestation (AUD)

I. Ethics, Professional Responsibilities and General Principles15-25%

II. Assessing Risk and Developing a Planned Response 20-30%

III. Performing Further Procedures and Obtaining Evidence30-40%

IV. Forming Conclusions and Reporting15-25%

二.Business Environment and Concepts (BEC)

I. Corporate Governance17-27%

II. Economic Concepts and Analysis17-27%

III. Financial Management11-21%

IV. Information Technology15-25%

V. Operations Management15-25%

三.Financial Accounting and Reporting (FAR)

I. Conceptual Framework, Standard-Setting and Financial Reporting25-35%

II. Select Financial Statement Accounts 30-40%

III. Select Transactions20-30%

IV. State and Local Governments5-15%

四.Regulation (REG)

I. Ethics, Professional Responsibilities and Federal Tax Procedures10-20%

II. Business Law10-20%

III. Federal Taxation of Property Transactions 12-22%

IV. Federal Taxation of Individuals 15-25%

V. Federal Taxation of Entities 28-38%

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Becker教材章節(jié)劃分

FAR

F1:Conceptual Framework and Financial Reporting

F2:Financial Reporting and Disclosures

F3:Assets and Realated Topics

F4:Investments,Business Combinations,and Goodwill

F5:Liabilities

F6:Leases,Deriatives,F(xiàn)oreign Currency Accounting,and Income Taxes

F7:Pensions and Equity

F8:EPS,Cash Flows,and NFP Accounting

F9:State and Local Governments:Part 1

F10:State and Local Governments:Part 2

BEC

B1:Corporate Governance and Financial Risk Management

B2:Financial Management

B3:Operations Management: Cost Accounting and Performance Management

B4:Operations Management: Planning Techniques

B5:Economic Concepts and Analysis

B6:Process Management and Information Technology

REG

R1:Individual Taxation: Part 1

R2:Individual Taxation: Part 2

R3:Property Taxation

R4:Corporate Taxation

R5:Flow-Through Entity Taxation and Muiti-jurisdictional Tax Issues

R6:Other Entity Taxation, Professional Responsibilities, and Federal TaxProcedures

R7:Business Law: Part 1

R8:Business Law: Part2

AUD

A1:Audit Reports

A2:Quality Control, Engagement Acceptance, Planning, and Intermal Control

A3:Risk, Evidence, and Sampling

A4:Performing Further Procedures, Forming Conclusions, and communications

A5:Integrated Audits, Attestation Engagements, Compliance, and Government Audits

A6:Accounting and Review Service Engagements, Interim Reviews, and Ethics and Professional Responsibilities

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