美国CPA考点：中期财务报告

既然想要享受成功带来的幸福感，就不要埋怨行动过程中的痛苦与艰难，准备uscpa考试也是如此。小编为大家准备了美国CPA考点：中期财务报告，一起来学习吧！

Interim Financial Reporting

Not required，but there are guidance.

Interim financial report should adopt the accounting principles that were used in the most recent annual report.

Matching of revenues and expenses by quarter

Only interim reporting，timeliness over reliability

Integral part of annual F/S

Income tax

-Rate-estimated effective tax rate of full year

-Expense-catch up

Others（self study）

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