報(bào)名之后如何備考？首先，先對(duì)USCPA考試有個(gè)大致的了解。下面高頓uscpa小編就來為大家介紹一下美國CPA考試內(nèi)容。
一、考試科目、題型和時(shí)間
1.Auditing & Attestation 審計(jì)(AUD):單項(xiàng)選擇題組（占60％）和模擬案例題組（占40％）4小時(shí)
2.Financial Accounting & Reporting 財(cái)務(wù)會(huì)計(jì)與報(bào)告 (FAR)：單項(xiàng)選擇題組（占60％）和模擬案例題組（占40％）4小時(shí)
3.Regulation 法規(guī) (REG)：單項(xiàng)選擇題組（占60％）和模擬案例題組（占40％）3小時(shí)
4.Business Environment & Concepts 商業(yè)環(huán)境 (BEC)：單項(xiàng)選擇題組（占85％）和模擬案例題組（占15％）3小時(shí)
高頓財(cái)經(jīng)USCPA研究院Shelly老師指出，從題型和分值我們可以看到，選擇題是考試的重點(diǎn)，由于USCPA考試合格分?jǐn)?shù)是75分，因此考生們要盡可能地拿到高分。USCPA考試中選擇題要盡量并盡快多拿到分?jǐn)?shù)，為后面的SIM題型留下充足的時(shí)間。
二、各知識(shí)點(diǎn)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%)
高頓財(cái)經(jīng)USCPA研究院Shelly老師介紹，在四門科目中，REG一直是許多考生的難點(diǎn)，因?yàn)樾枰洃浀膬?nèi)容太多，而美國稅法又和中國有所差異。對(duì)此，她建議，考生們平時(shí)可以做題結(jié)合知識(shí)點(diǎn)，通過練習(xí)加深記憶，將知識(shí)點(diǎn)牢記于心。
最后，高頓網(wǎng)校小編提醒大家，要提前做好充分的備考計(jì)劃，高效率地應(yīng)用備考時(shí)間。
