AICPA考试各科知识点比重

是 否 +2 论坛币

k人 参与回答

经管之家送您一份

应届毕业生专属福利!

求职就业群

赵安豆老师微信：zhaoandou666

经管之家联合CDA

送您一个全额奖学金名额~ !

立即领取

感谢您参与论坛问题回答

经管之家送您两个论坛币！

+2 论坛币

AICPA考试各科知识点比重
Financial Accounting & Reporting
　　（1）Conceptual Framework, Standards, Standard Setting, and Presentation of Financial Statements(17% - 23%)
　　（2）Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures(27%- 33%)
　　（3）Specific Transactions, Events and Disclosures:Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures(27% - 33%)
　　（4）Governmental Accounting and Reporting(8% - 12%)
　　（5）Not-for-Profit (Nongovernmental) Accounting and Reporting(8% - 12%)
Auditing & Attestation
　　（1）Engagement Acceptance and Understanding the Assignment(12% - 16%)
　　（2）Understanding the Entity and Its Environment (including Internal Control)(16% - 20%)
　　（3）Performing Audit Procedures and Evaluating Evidence(16% - 20%)
　　（4）Evaluating Audit Findings, Communications, and Reporting(16% - 20%)
　　（5）Accounting and Review Services Engagements(12% - 16%)
　　（6）Professional Responsibilities(16% - 20%)
Business Environment and Concept
　　（1）Corporate Governance(16% - 20%)
　　（2）Economic Concepts and Analysis(16% - 20%)
　　（3）Financial Management(19% - 23%)
　　（4）Information Systems and Communications(15% - 19%)
　　（5）Strategic Planning(10% – 14%)
　　（6）Operations Management(12% - 16%)
Regulation
　　（1）Ethics, Professional, and Legal Responsibilities(15% -19%)
　　（2）Business Law(17% - 21%)
　　（3）Federal Tax Process, Procedures, Accounting, and Planning(11% - 15%)
　　（4）Federal Taxation of Property Transactions(12% - 16%)
　　（5）Federal Taxation of Individuals(13% - 19%)
（6）Federal Taxation of Entities(18% - 24%)

扫码加我 拉你入群

请注明：姓名-公司-职位

以便审核进群资格，未注明则拒绝

分享0 收藏0 回帖

关键词：AICPA考试 cpa考试 AICPA ICP AIC