2014年美国CPA FAR考试内容及所占分值比例（V）

V. Not-for-Profit (Nongovernmental) Accounting and Reporting(8% - 12%)

A. Financial Statements

1.Statement of financial position

2.Statement of activities

3.Statement of cash flows

4.Statement of functional expenses

B. Typical Items and Specific Types of Transactions and Events:Recognition,

Measurement,Valuation,Calculation,and Presentation in Financial Statements of

Not-for-Profit Organizations

1.Support,revenues,and contributions

2.Types of restrictions on resources

3.Types of net assets

4.Expenses,including depreciation and functional expenses  

5.Investments