更多服务

特色服务

找学习资源

查报考信息

看备考资讯

备考工具箱

报考指南

报考条件

考试日历

资料中心

考试动态

就业前景

热门题库

网校课程

精彩推荐

全部

2015年USCPA科目内容与分值是怎样规划的？

来源：高顿网校 2015-03-20

　　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%)

　　为了帮助各位即将赴美参加2015年USCPA考试的考生及时备考及复习，高顿网校在此精心整理《2015年3月USCPA每日考点解析汇总》，为你的考试加油助力哟！点击查看详情>>

版权声明：本条内容自发布之日起，有效期为一个月。凡本网站注明“来源高顿教育”或“来源高顿网校”或“来源高顿”的所有作品，均为本网站合法拥有版权的作品，未经本网站授权，任何媒体、网站、个人不得转载、链接、转帖或以其他方式使用。经本网站合法授权的，应在授权范围内使用，且使用时必须注明“来源高顿教育”或“来源高顿网校”或“来源高顿”，并不得对作品中出现的“高顿”字样进行删减、替换等。违反上述声明者，本网站将依法追究其法律责任。本网站的部分资料转载自互联网，均尽力标明作者和出处。本网站转载的目的在于传递更多信息，并不意味着赞同其观点或证实其描述，本网站不对其真实性负责。如您认为本网站刊载作品涉及版权等问题，请与本网站联系(邮箱fawu@gaodun.com，电话：021-31587497)，本网站核实确认后会尽快予以处理。

展开全文咨询在线

在线咨询热销

专业老师服务限时优惠

图文问答

图片文字快速问答