美国CPA考试内容

    报名之后如何备考？首先，先对USCPA考试有个大致的了解。下面高顿uscpa小编就来为大家介绍一下美国CPA考试内容。
    一、考试科目、题型和时间
    1.Auditing & Attestation 审计(AUD):单项选择题组（占60％）和模拟案例题组（占40％）4小时
    2.Financial Accounting & Reporting 财务会计与报告 (FAR)：单项选择题组（占60％）和模拟案例题组（占40％）4小时
    3.Regulation 法规 (REG)：单项选择题组（占60％）和模拟案例题组（占40％）3小时
    4.Business Environment & Concepts 商业环境 (BEC)：单项选择题组（占85％）和模拟案例题组（占15％）3小时
    高顿财经USCPA研究院Shelly老师指出，从题型和分值我们可以看到，选择题是考试的重点，由于USCPA考试合格分数是75分，因此考生们要尽可能地拿到高分。USCPA考试中选择题要尽量并尽快多拿到分数，为后面的SIM题型留下充足的时间。
    二、各知识点比重
    1. Financial Accounting & Reporting (FAR)
    A.Conceptual Framework, Standards, Standard Setting, and Presentation of Financial Statements(17% - 23%)
    B.Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures(27%- 33%)
    C.Specific Transactions, Events and Disclosures:Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures(27% - 33%)
    D.Governmental Accounting and Reporting(8% - 12%)
    E.Not-for-Profit (Nongovernmental) Accounting and Reporting(8% - 12%)
    2.Auditing & Attestation  (AUD)
    A. Engagement Acceptance and Understanding the Assignment(12% - 16%)
    B. Understanding the Entity and Its Environment (including Internal Control)(16% - 20%)
    C. Performing Audit Procedures and Evaluating Evidence(16% - 20%)
    D. Evaluating Audit Findings, Communications, and Reporting(16% - 20%)
    E. Accounting and Review Services Engagements(12% - 16%)
    F. Professional Responsibilities(16% - 20%)
    3.Business Environment and Concepts (BEC)
    A. Corporate Governance(16% - 20%)
    B. Economic Concepts and Analysis(16% - 20%)
    C. Financial Management(19% - 23%)
    D. Information Systems and Communications(15% - 19%)
    E. Strategic Planning(10% – 14%)
    F. Operations Management(12% - 16%)
    4.Regulation (REG)
    A.Ethics, Professional, and Legal Responsibilities(15% -19%)
    B.Business Law(17% - 21%)
    C. Federal Tax Process, Procedures, Accounting, and Planning(11% - 15%)
    D. Federal Taxation of Property Transactions(12% - 16%)
    E. Federal Taxation of Individuals(13% - 19%)
    F. Federal Taxation of Entities(18% - 24%)
    高顿财经USCPA研究院Shelly老师介绍，在四门科目中，REG一直是许多考生的难点，因为需要记忆的内容太多，而美国税法又和中国有所差异。对此，她建议，考生们平时可以做题结合知识点，通过练习加深记忆，将知识点牢记于心。
    最后，高顿网校小编提醒大家，要提前做好充分的备考计划，高效率地应用备考时间。