2014年美国CPA FAR考试内容及所占分值比例（II）

　　Financial Accounting and Reporting（FAR）

　　II. Financial Statement Accounts:Recognition,Measurement,Valuation,Calculation,Presentation,and Disclosures（27% - 33%）

　　A. Cash and Cash Equivalents

　　B. Receivables

　　C. Inventory

　　D. Property,Plant,and Equipment

　　E. Investments

　　1. Financial assets at fair value through profit or loss

　　2. Available for sale financial assets

　　3. Held-to-maturity investments

　　4. Joint ventures

　　5. Equity method investments（investments in associates）

　　6. Investment property

　　F. Intangible Assets - Goodwill and Other

　　G. Payables and Accrued Liabilities

　　H. Deferred Revenue

　　I. Long-Term Debt（Financial Liabilities）

　　1. Notes payable

　　2. Bonds payable

　　3. Debt with conversion features and other options

　　4. Modifications and extinguishments

　　5. Troubled debt restructurings by debtors

　　6. Debt covenant compliance

　　J. Equity

　　K. Revenue Recognition

　　L. Costs and Expenses

　　M. Compensation and Benefits

　　1. Compensated absences

　　2. Deferred compensation arrangements

　　3. Nonretirement postemployment benefits

　　4. Retirement benefits

　　5. Stock compensation（share-based payments）

　　N. Income Taxes