AICPA考试2019年各科知识点分值比重

2019年AICPA考试正在火热进行中。听说还有人不知道AICPA考试各科题型和分值比重？小编在这里提醒大家，一定要牢牢抓住考试重点，有方向的去备考，做好准备直面考试！下面看一下AICPA考试2019年各科知识点分值比重，☛☛在线咨询更多>>

AICPA考试各科题型及比重如下：（以及各科考试时间分配）

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。

AICPA考试各科知识点分配比重：

一、Auditing and Attestation (AUD)

Content area allocation

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)

Content area allocation

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)

Content area allocation

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)

Content area allocation

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%

AICPA的各科难度也是不同，先考哪科AICPA协会没有要求，考生可以根据自己的学习方式及学习基础来选择先学习和后学习的科目，一次考几科也是灵活掌握。考生可以一起学完，也可以先学一科或者是两科，三科。一般是建议两科两科一起学习，这样每次的考试学习压力可以适当分配，同时也避免了一科一科学习赴考所需要花费的不少的费用。☛☛在线咨询更多>>

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2019年U.S.CPA考试辅导正在热招