新用戶掃碼下載
掃碼下載APP
及時(shí)接收最新考試資訊及
備考信息
AICPA考試科目知識(shí)點(diǎn)比例分布
Business Environment & Concepts（商業(yè)環(huán)境及理論）
1、Business structure 17% - 23%
2、Economic concepts 8% - 12%
3、Financial management 17% - 23%
4、Information technology 22% - 28%
5、Planning and measurement 22% - 28%
Auditing & Attestation (審計(jì)與鑒證)
1、Planning the engagement 22% - 28%
2、Internal controls 12% - 18%
3、Obtaining and documenting information 32% - 38%
4、Reviewing the engagement and evaluating information 8% - 12%
5、Preparing communications (reporting) 12% - 18%
Financial Accounting & Reporting (財(cái)務(wù)會(huì)計(jì)及報(bào)告)
1、Concepts and standards for financial statements 17% - 23%
2、Typical items in financial statements 27% - 33%
3、Specific types of transactions and events 27% - 33%
4、Accounting and reporting for governmental entities 8% - 12%
5、Accounting and reporting for nongovernmental and not-for-profit entities 8% - 12%
Regulation (法規(guī))
1、Ethics and professional responsibility 15% - 20%
2、Business law 20% - 25%
3、Federal tax procedures and accounting issues 8% - 12%
4、Federal taxation of property transactions 8% - 12%
5、Federal taxation – individuals 12% - 18%
6、Federal taxation – entities 22% - 28%
有意向報(bào)考的小伙伴們可以點(diǎn)擊
按鈕進(jìn)行免費(fèi)預(yù)評(píng)估，了解aicpa報(bào)考條件。
【我要糾錯(cuò)】 責(zé)任編輯：vivien
學(xué)員討論（0）
推薦閱讀
相關(guān)資訊
章小炎主講：《財(cái)務(wù)會(huì)計(jì)與報(bào)告》免費(fèi)聽(tīng)
李向祎主講：《審計(jì)與鑒證》免費(fèi)聽(tīng)
限時(shí)免費(fèi)資料
-
思維導(dǎo)圖
-
學(xué)習(xí)計(jì)劃
-
科目特點(diǎn)
-
報(bào)考指南
-
歷年樣卷
-
財(cái)會(huì)英語(yǔ)
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號(hào)