cpa会计各章分值

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cpa会计各章分值



CPACertified Public Accountant的缩写,意为公认会计师。CPA是美国最具权威性、最受尊重的会计师资格认证。想要通过CPA考试,需要准备充分,其中各章分值是重要的考试指标。下面就来详细介绍CPA会计各章分值。

CPA考试一共分为四部分,即Auditing and Attestation(审计与核查)、Business Environment and Concepts(商业环境与概念)、Financial Accounting and Reporting(财务会计与报告)和Regulation(法规)。每一部分都有自己的章节和分值,具体如下:

1. Auditing and Attestation

- Ethics, Professional Responsibilities and General Principles15-25%

- Assessing Risk and Developing a Planned Response20-30% - Performing Further Procedures and Obtaining Evidence30-40%

- Forming Conclusions and Reporting15-25%

2. Business Environment and Concepts




- Corporate Governance17-27%

- Economic Concepts and Analysis17-27% - Financial Management11-21%

- Information Systems and Communications15-25% - Strategic Planning10-20%

3. Financial Accounting and Reporting

- Conceptual Framework, Standard-Setting and Financial Reporting25-35%

- Select Financial statement Accounts30-40% - Select Transactions20-30%

- State and Local Governments5-15%

4. Regulation

- Ethics, Professional Responsibilities and Federal Tax Procedures10-20% - Business Law10-20%

- Federal Taxation of Property Transactions12-22% - Federal Taxation of Individuals15-25% - Federal Taxation of Entities28-38%


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