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2021年缅因州AICPA考试大纲是什么?准备报考2021年缅因州AICPA考试的小伙伴知道AICPA考试大纲吗?缅因州2021年AICPA考试大纲小编为大家介绍下~
AICPA考试科目:
FAR(财务会计与报告):基础性科目,能够有效地促进其他科目的学习。
AUD(审计):理解性科目,较难;
REG(税法):记忆理解计算性科目,知识点比较细碎,难度仅次于FAR。
BEC(商业环境):计算理解性科目。
AICPA考试大纲:
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%
以上就是AICPA考试大纲,一步登天做不到,但一步一个脚印能做到;一鸣惊人不好做,但一股劲儿做好一件事可以做;一下成为AICPA不可能,但每天进步一点点有可能。正保会计网校&Becker双语课7天0元试学!老师带刷题,带你复刻老师的解题思路!立即领课>>
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