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AICPA考试科目知识点比例分布

普通 来源:正保会计网校论坛 2010-08-12

  Business Environment & Concepts(商业环境及理论)

  1、Business structure 17% - 23%

  2、Economic concepts 8% - 12%

  3、Financial management 17% - 23%

  4、Information technology 22% - 28%

  5、Planning and measurement 22% - 28%

  Auditing & Attestation (审计与鉴证)

  1、Planning the engagement 22% - 28%

  2、Internal controls 12% - 18%

  3、Obtaining and documenting information 32% - 38%

  4、Reviewing the engagement and evaluating information 8% - 12%

  5、Preparing communications (reporting) 12% - 18%

  Financial Accounting & Reporting (财务会计及报告)

  1、Concepts and standards for financial statements 17% - 23%

  2、Typical items in financial statements 27% - 33%

  3、Specific types of transactions and events 27% - 33%

  4、Accounting and reporting for governmental entities 8% - 12%

  5、Accounting and reporting for nongovernmental and not-for-profit entities 8% - 12%

  Regulation (法规)

  1、Ethics and professional responsibility 15% - 20%

  2、Business law 20% - 25%

  3、Federal tax procedures and accounting issues 8% - 12%

  4、Federal taxation of property transactions 8% - 12%

  5、Federal taxation – individuals 12% - 18%

  6、Federal taxation – entities 22% - 28%

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