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泰州：2015年USCPA科目内容与分值是怎样规划的？

来源：高顿网校 2019-07-27

　　2015年1月的USCPA（美国注册会计师）考试已经正式开始了，相信很多考生都对USCPA各科考试内容及所占分值比例非常关注，那么高顿网校USCPA责任小编在此为大家详细整理如下！

　　CONTENT SPECIFICATION

　　The outline portions of the content specifications identify the extent of the technical content to be tested on each of the four sections of the Uniform CPA Examination.The outlines list the areas，groups,and topics to be tested in the following manner：

　　I.(Roman numeral)Area

　　A.(Capital letter)Group

　　1.(Arabic numeral)Topic

　　Each outline is followed by information about selected publications that candidates may study to prepare for the Uniform CPA Examination.

　　Weights

　　The percentage range following each area represents the approximate percentage of total test questions associated with the area.The ranges are designed to provide flexibility in building the examination,and the midpoints of the ranges for all areas in each section total 100%.The examination questions will be selected from each area to fall within the percentage allocation range.No percentages are given for groups or topics.The presence of several groups within an area or several topics within a group does not imply equal importance or weight will be given to these groups or topics on an examination.

Auditing and Attestation(AUD)	I.Auditing and Attestation:Engagement Acceptance and Understanding the Assignment(12% - 16%) II.Auditing and Attestation:Understanding the Entity and Its Environment(including Internal Control)(16% - 20%) III.Auditing and Attestation:Performing Audit Procedures and Evaluating Evidence (16% - 20%) IV.Auditing and Attestation:Evaluating Audit Findings,Communications,and Reporting(16% - 20%) V.Accounting and Review Services Engagements(12% - 16%) VI.Professional Responsibilities(16% - 20%)
Financial Accounting and Reporting(FAR)	I.Conceptual Framework,Standards, Standard Setting,and Presentation of Financial Statements(17% - 23%) II.Financial Statement Accounts:Recognition,Measurement, Valuation,Calculation,Presentation,and Disclosures(27% - 33%) III.Specific Transactions,Events and Disclosures:Recognition,Measurement, Valuation,Calculation,Presentation,and Disclosures(27% - 33%) IV.Governmental Accounting and Reporting (8% - 12%) V.Not-for-Profit(Nongovernmental) Accounting and Reporting(8% - 12%)
Regulation(REG)	I.Ethics,Professional,and Legal Responsibilities(15% -19%) II.Business Law(17% - 21%) III.Federal Tax Process,Procedures,Accounting,and Planning(11% - 15%) IV.Federal Taxation of Property Transactions(12% - 16%) V.Federal Taxation of Individuals(13% - 19%) VI.Federal Taxation of Entities(18% - 24%)
Business Environment and Concepts(BEC)	I.Corporate Governance(16% - 20%) II.Economic Concepts and Analysis(16% - 20%) III.Financial Management(19% - 23%) IV.Information Systems and Communications(15% - 19%) V.Strategic Planning(10% – 14%) VI.Operations Management(12% - 16%)

　　科普小知识：华盛顿州

　　华盛顿州（Washington State）是位于美国西北部的一个州。该州首府为奥林匹亚，*5城市为西雅图。华盛顿州北接加拿大的不列颠哥伦比亚省，南接俄勒冈州，东接爱达荷州，西邻太平洋。该州以美国*9任总统乔治·华盛顿的名字命名，并于1889年11月11日加入联邦，成为美国第42个州。

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