【#第一文档网# 导语】以下是®第一文档网的小编为您整理的《cpa会计各章分值》,欢迎阅读!
cpa会计各章分值 CPA是Certified 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 Principles:15-25% - Assessing Risk and Developing a Planned Response:20-30% - Performing Further Procedures and Obtaining Evidence:30-40% - Forming Conclusions and Reporting:15-25% 2. Business Environment and Concepts - Corporate Governance:17-27% - Economic Concepts and Analysis:17-27% - Financial Management:11-21% - Information Systems and Communications:15-25% - Strategic Planning:10-20% 3. Financial Accounting and Reporting - Conceptual Framework, Standard-Setting and Financial Reporting:25-35% - Select Financial statement Accounts:30-40% - Select Transactions:20-30% - State and Local Governments:5-15% 4. Regulation - Ethics, Professional Responsibilities and Federal Tax Procedures:10-20% - Business Law:10-20% - Federal Taxation of Property Transactions:12-22% - Federal Taxation of Individuals:15-25% - Federal Taxation of Entities:28-38% 本文来源:https://www.dywdw.cn/0900a8b05df7ba0d4a7302768e9951e79b8969a3.html