剛剛接觸USCPA（美國(guó)注冊(cè)會(huì)計(jì)師）的同學(xué)應(yīng)該對(duì)USCPA報(bào)考科目不是很了解，澤稷小編在這里就給同學(xué)們介紹一下。

USCPA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）。

下面小編在把各科目的考點(diǎn)幫同學(xué)們分析一下：

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%)

同學(xué)們?nèi)绻胍私飧嚓P(guān)于USCPA的相關(guān)信息，可以到我們澤稷網(wǎng)校進(jìn)行查詢哦~澤稷網(wǎng)校的老師也可以為同學(xué)們提供很多的幫助。