2014年美国CPA FAR考试内容及所占分值比例（IV）

　　Financial Accounting and Reporting（FAR）

　　IV. Governmental Accounting and Reporting（8% - 12%）

　　A. Governmental Accounting Concepts

　　1. Measurement focus and basis of accounting

　　2. Fund accounting concepts and applications

　　3. Budgetary accounting

　　B. Format and Content of Comprehensive Annual Financial Report（CAFR）

　　1. Government-wide financial statements

　　2. Governmental funds financial statements

　　3. Proprietary funds financial statements

　　4. Fiduciary funds financial statements

　　5. Notes to financial statements

　　6. Management's discussion and analysis

　　7. Required supplementary information（RSI）other than Management's Discussion and Analysis

　　8. Combining statements and individual fund statements and schedules

　　9. Deriving government-wide financial statements and reconciliation requirements

　　C. Financial Reporting Entity,Including Blended and Discrete Component Units

　　D. Typical Items and Specific Types of Transactions and Events:Recognition,Measurement,Valuation,Calculation,and Presentation in Governmental Entity Financial Statements

　　1. Net position and components thereof

　　2. Fund balances and components thereof

　　3. Capital assets and infrastructure assets

　　4. General long-term liabilities

　　5. Interfund activity,including transfers

　　6. Nonexchange revenue transactions

　　7. Expenditures

　　8. Special items

　　9. Encumbrances

　　E. Accounting and Reporting for Governmental Not-for-Profit Organizations