cpa会计各章分值

【#文档大全网# 导语】以下是®文档大全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.wddqxz.cn/0900a8b05df7ba0d4a7302768e9951e79b8969a3.html