剛接觸金融方面的同學(xué)可能不太清楚USCPA是什么，小編在這里就來給大家普及一下USCPA以及UCCPA相關(guān)的考試情況。
 
　　USCPA考試（美國(guó)注冊(cè)會(huì)計(jì)師考試）共有四門科目：AUD（審計(jì)）、FAR（財(cái)務(wù)會(huì)計(jì)與報(bào)告）、REG（法規(guī)）、BEC（商業(yè)環(huán)境）。
 
　　Auditing&Attestation審計(jì)：?jiǎn)雾?xiàng)選擇題組（占50％）和模擬案例題組（占50％）4小時(shí)
 
　　Financial Accounting&Reporting財(cái)務(wù)會(huì)計(jì)與報(bào)告：?jiǎn)雾?xiàng)選擇題組（占50％）和模擬案例題組（占50％）4小時(shí)
 
　　Regulation法規(guī)：?jiǎn)雾?xiàng)選擇題組（占50％）和模擬案例題組（占50％）4小時(shí)
 
　　Business Environment&Concepts商業(yè)環(huán)境：?jiǎn)雾?xiàng)選擇題組（占50％）、模擬案例題組（占35％）和寫作題組（15%）4小時(shí)
 
　　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%)
 
 
 
　　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%)
 
　　看完這些相信大家對(duì)USCPA已經(jīng)有了初步的了解，同學(xué)們?nèi)绻信d趣的話歡迎到澤稷網(wǎng)校去咨詢相關(guān)的老師了解更多相關(guān)方面的知識(shí)。