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AICPA考试科目:财务会计与报告
Financial Accounting &, Reporting 财务会计与报告
考试形式:单项选择题组(占60%)和模拟案例题组(占40%)
考试时间:4小时
知识点比重:
1) Conceptual Framework, Standards, Standard Setting, and Presentation of Financial Statements (17% - 23%)
2) Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures (27% - 33%)
3) Specific Transactions, Events and Disclosures: Recognition, Measurement, Valuation, Calculation, Presentation, and Disclosures (27% - 33%)
4) Governmental Accounting and Reporting (8% - 12%)
5) Not-for-Profit (Nongovernmental) Accounting and Reporting (8% - 12%)