USCPA如何复习备考 大家复习的时候一定要顾全面，要面面俱到，而不要去钻太细的点。平时做题时遇到那些又长又臭的题在考试当中出现得很少。考官还是考概念性的东西多。比如REG，绝对不会考那些繁琐的数字，比如那些LIMITED NUMBERS，PHASE OUT NUMBERS等。 用BECKER复习的同学如果... 06/17 15:06

USCPA中REG的比重 Regulation 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% Exam Focus: This section focuses on skills and knowledge of... 06/17 15:06

USCPA备考技巧之REG The regulation (REG) section of the CPA exam is just thatall about regulations. Overall, the section tests 60% income taxation-related topics and 40% business law topics. ⅠSCRATCH PAPER USAGE After the exam has begun, recall any taxation and business law items you might forget. Write them down, before you started on the exam. Jot down k... 06/17 15:06

USCPA考试相关知识：CBT-e CBT-e (Computer Based Testing evolution) is the collective name for the many Uniform CPA Examination improvements that will be implemented on January 1, 2011. Changes in Examination Section Structure, Section Time Allocations, and Scoring Weights As of January 1, 2011, CPA Examination sections will be reorganized, with the concentration o... 06/17 15:06

USCPA考试相关知识：IQEX The International Qualification Examination (IQEX) was developed to facilitate the U.S. CPA qualification process for accounting professionals from other countries whose professional bodies enter into mutual recognition agreements with the U.S. accounting profession. Mutual recognition agreements on behalf of the U.S. accounting professio... 06/17 15:06

报考USCPA的总学分要求 在申请考试时就需要满足150个总学分，有些州则只要满足120个总学分即可(未要求修满150个学分的州如：缅因州、新罕布什尔州、加州、科罗拉多州等) 。因此考生需要根据自己的总学分情况选择报考稳妥的州。 一般本科学历背景（双学位除外）所获得的学分多... 06/17 15:06

USCPA考试BEC考点分析之作业基础成本法 作业成本法(Activity-based costing，缩写ABC)，一种成本核算方法，在企业资源和企业产品之间加入核算单位作业(Activities)，制造产品或提供服务需要耗费作业，而作业消耗企业资源，所消耗的企业资源构成成本。该方法的基本思想是构造一个把间接费用合理正确地... 06/17 15:06

USCPA考点分析之COSO内部控制框架(BEC) COSO是全国虚假财务报告委员会下属的发起人委员会（The Committee of Sponsoring Organizations of The National Commission of Fraudulent Financial Reporting）的英文缩写。 1985年，由美国注册会计师协会、美国会计协会、财务经理人协会、内部审计师协会、管理会计师协会联合创建了... 06/17 15:06

USCPA之BEC备考心得 2010年8月10日，我参加了BEC部分的考试，考试已经过去将近1个月了，一些心得希望对后面考试的朋友有所帮助。 一、关于复习 从开始复习到考试，大概20天左右，平均每天复习时间4－6个小时，临考前三天每天做1套光盘上的模拟题并复习以前做错的题。但是这... 06/17 15:06

USCPA之BEC 备考技巧 The business environment and Concepts (BEC) section of the CPA is the shortest section, requiring only two and one-half hours to complete. Study the following five content areas enough to know the basics. Divide your study process up among the five areas. ⅠAREA: BUSINESS STRUCTURE, 17-23% The testable concepts focus on the three forms o... 06/17 15:06

USCPA备考技巧之Auditing The Auditing and Attestation section is the longest and the most subjective exam section. It requires candidates both possess a great deal of conceptual knowledge and apply that knowledge to a wide variety of client situations. When you are sitting for the exam, fight the urge to rush through this exam. Pace yourself and use at least fift... 06/17 15:06

USCPA考试科目知识点比例分布 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%... 06/17 15:06

USCPA考试成功经验指导 1、所报的科目需量力而行，不是每个人都能象乔丹一样飞身扣蓝，樱木花道的小人物上篮也是2分。 建议：会计+审计；会计+经济法；会计+税法；会计+财务管理；会计+经济法+税法。 2、你说你很有激情，这一点我们坚信。李阳老师的辅导班上多的是有激情的人... 06/17 15:06

有计划性仍然是通过CPA考试的关键 Along with the speedy score releases on the back end of the testing process,the 32 states who are a part of NASBA's CPA Examination Services have also rapidly accelerated their timeline for determining a candidate's eligibility.What once took five to eight weeks can now be done,in most cases,in five business days. NASBA has been working w... 06/17 15:06

USCPA考试应对建议 1）对于2010年有时间准备的，当然**考旧考试制度，不过时间方面比较紧张，因为整个学分评估和考试报名流程至少也要四个月，所以只能尽量争取最后一个考季的NTS； 2）考试科目选择方面，尽量在2010年完成BEC和FAR的考试，有条件的当然完成AUD和REG更好，如果... 06/17 15:06

USCPA考前学习技巧 首先考前很有必要做一、两套真题，因为大家对考试的内容和环境都不是很熟悉，做真题能很好地熟悉考试环境；其次，考前规划好自己考试时每道题的时间是很必要的，像一般每个simulation 的话都要留出45分钟的时间吧；最后，关于Simulation writing部分，我觉得... 06/17 15:06

FAR的备考技巧 Financial Accounting and Reporting (FAR) is a four-hour section of the CPA exam. The overall format is 80% financial accounting topics, 10% governmental accounting, and 10% accounting for not-for-profit entities. How do candidates manage the vast technical breadth of topics? ⅠMANAGING THE VAST TECHNICAL BREADTH FAR is the most diverse e... 06/17 15:06

USCPA考试的各科比重 Auditing and Attestation (Auditing) 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% Exam Focus: This section covers knowledge of auditing procedures, gener... 06/17 15:06

USCPA整体复习思想指导 第一，要习惯英语思维。 有国内会计基础知识和工作经验的学员在复习时，常常习惯将书本上的英文术语翻译成中文，例如，这个坏账要怎么处理，或者资产减值如何做分录。当然，有相关的国内财务知识可以帮助大家理解英文概念，做题也会比较容易上手。... 06/17 15:06

USCPA之FAR复习方式和技巧 下面我给大家谈谈我是如何复习FAR的，和复习FAR的技巧，我是听完了becker的课程，做完了相关笔记之后，才开始复习的。我没有选择听一些课程做一些题目，而是选择全部听完之后再系统的看书。听课和看书我都只做了一遍，becker的题目我做了两遍，部分标记... 06/17 15:06