|
1、凡本網(wǎng)站注明“來(lái)源高頓教育”或“來(lái)源高頓網(wǎng)?！被颉皝?lái)源高頓”，的所有作品，均為本網(wǎng)站合法擁有版權(quán)的作品，未經(jīng)本網(wǎng)站授權(quán)，任何媒體、網(wǎng)站、個(gè)人不得轉(zhuǎn)載、鏈接、轉(zhuǎn)帖或以其他方式使用。
2、經(jīng)本網(wǎng)站合法授權(quán)的，應(yīng)在授權(quán)范圍內(nèi)使用，且使用時(shí)必須注明“來(lái)源高頓網(wǎng)?！被颉皝?lái)源高頓”，并不得對(duì)作品中出現(xiàn)的“高頓”字樣進(jìn)行刪減、替換等。違反上述聲明者，本網(wǎng)站將依法追究其法律責(zé)任。
3、本網(wǎng)站的部分資料轉(zhuǎn)載自互聯(lián)網(wǎng)，均盡力標(biāo)明作者和出處。本網(wǎng)站轉(zhuǎn)載的目的在于傳遞更多信息，并不意味著贊同其觀點(diǎn)或證實(shí)其描述，本網(wǎng)站不對(duì)其真實(shí)性負(fù)責(zé)。
4、如您認(rèn)為本網(wǎng)站刊載作品涉及版權(quán)等問(wèn)題，請(qǐng)與本網(wǎng)站聯(lián)系(郵箱fawu@gaodun.com，電話(huà)：021-31587497)，本網(wǎng)站核實(shí)確認(rèn)后會(huì)盡快予以處理。
AICPA 證書(shū)指的是由美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)旗下創(chuàng)立的專(zhuān)業(yè)資格認(rèn)證，是在國(guó)際財(cái)會(huì)領(lǐng)域具有很高的含金量以及影響力的證書(shū)，具有一證換多證的能力。AICPA考...
2022-08-01
美國(guó)注冊(cè)會(huì)計(jì)師證書(shū) USCPA ，是國(guó)際財(cái)會(huì)領(lǐng)域的三大黃金認(rèn)證之一，每年報(bào)考USCPA證書(shū)考試的人數(shù)都超過(guò)十萬(wàn)人，目前已經(jīng)有超過(guò)66萬(wàn)人拿到了USCPA證書(shū)執(zhí)照。...
2022-07-21
AICPA 證書(shū)是目前國(guó)際財(cái)會(huì)領(lǐng)域中認(rèn)可度、知名度和美譽(yù)度都很高的黃金證書(shū)之一，AICPA持證人在美國(guó)享有很高的社會(huì)地位，具有很好的社會(huì)形象。AICPA是美國(guó)...
2022-07-05
USCPA（美國(guó)注冊(cè)會(huì)計(jì)師）考試共有四門(mén)科目：AUD（審計(jì)）、FAR（財(cái)務(wù)會(huì)計(jì)與報(bào)告）、REG（法規(guī)）、BEC（商業(yè)環(huán)境）。據(jù)說(shuō)不完全統(tǒng)計(jì)USCPA學(xué)員平均通過(guò)周期一...
2022-05-19
在國(guó)內(nèi)，美國(guó)注冊(cè)會(huì)計(jì)師考試通常被稱(chēng)為AICPA考試，或者USCPA考試。擁有USCPA證書(shū)是很多財(cái)會(huì)人員的夢(mèng)想與追求。大家都非常想通過(guò)USCPA考試，但是有的同學(xué)...
2022-05-19
如今，許多國(guó)際性大企業(yè)都認(rèn)為USCPA證書(shū)是專(zhuān)業(yè)人士升職、加薪的硬性條件之一。對(duì)于剛開(kāi)始步入職場(chǎng)的人來(lái)說(shuō)，這也是一個(gè)提高自身競(jìng)爭(zhēng)力的籌碼。對(duì)于...
2022-05-06
有很多財(cái)會(huì)人考AICPA證書(shū)都是為了加薪、升職；可能無(wú)法明白AICPA的意義。但是事實(shí)上，只有通過(guò)了美國(guó)CPA之后，你才會(huì)真正明白，原來(lái)它能帶給你的，并不...
2018-07-09Louis and Sandy Roman were married with two children, Eddie, age 13, and Nancy, age 20.On July 7, 2012, Louis died.Nancy is a full-time student at the state university.The Romans own their own home and...
2017-04-172016年*9季度USCPA考試備考也進(jìn)入到了沖刺階段，考生們?cè)趶?fù)習(xí)時(shí)一定要多做練習(xí)熟悉題型以及適應(yīng)機(jī)考。高頓網(wǎng)校USCPA精品題庫(kù)，包含歷年真題，模擬試題等...
2017-04-17
距離2016年USCPA*9季度考試窗口開(kāi)放還有20天，考生們復(fù)習(xí)的如何了呢？USCPA考試是由美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)AICPA所組織的會(huì)計(jì)師考試，每年全球都有眾多考生報(bào)...
2017-01-0263題E選項(xiàng)為何不選??！持有公司發(fā)行股份5%前五名股東單位任職人員不能擔(dān)任，10%已經(jīng)大于5%不是應(yīng)該能擔(dān)任嗎？如果不能擔(dān)任，范圍是多少
資本公積的計(jì)算過(guò)程不理解
老師：可以分別和我說(shuō)一下： 1.非貨幣性資產(chǎn)交換：雙方的入賬價(jià)值和差額怎么確認(rèn)嗎 2.債務(wù)重組的：雙方入賬價(jià)值和差額分別怎么確認(rèn) 3.長(zhǎng)期股權(quán)投資：初始投資成本，初始入賬價(jià)值 這幾個(gè)概念經(jīng)常弄暈
77題C選項(xiàng)不是應(yīng)該1%，為什么C正確
63題E選項(xiàng)為何不選??！持有公司發(fā)行股份5%前五名股東單位任職人員不能擔(dān)任，10%已經(jīng)大于5%不是應(yīng)該能擔(dān)任嗎？如果不能擔(dān)任，范圍是多少
資本公積的計(jì)算過(guò)程不理解
老師：可以分別和我說(shuō)一下： 1.非貨幣性資產(chǎn)交換：雙方的入賬價(jià)值和差額怎么確認(rèn)嗎 2.債務(wù)重組的：雙方入賬價(jià)值和差額分別怎么確認(rèn) 3.長(zhǎng)期股權(quán)投資：初始投資成本，初始入賬價(jià)值 這幾個(gè)概念經(jīng)常弄暈
77題C選項(xiàng)不是應(yīng)該1%，為什么C正確
AICPA 證書(shū)指的是由美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)旗下創(chuàng)立的專(zhuān)業(yè)資格認(rèn)證，是在國(guó)際財(cái)會(huì)領(lǐng)域具有很高的含金量以及影響力的證書(shū)，具有一證換多證的能力。AICPA考試由于報(bào)考的條件靈活，報(bào)考時(shí)間充足等原因，很多人選擇報(bào)考AICPA證書(shū)。今天我們來(lái)看看AICPA考試由哪些題型組成？AICPA考試科目有哪些搭配？ AICPA考試.........
2022-08-01AICPA 證書(shū)是目前國(guó)際財(cái)會(huì)領(lǐng)域中認(rèn)可度、知名度和美譽(yù)度都很高的黃金證書(shū)之一，AICPA持證人在美國(guó)享有很高的社會(huì)地位，具有很好的社會(huì)形象。AICPA是美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)的簡(jiǎn)稱(chēng)，通常也稱(chēng)作美國(guó)注冊(cè)會(huì)計(jì)師，在國(guó)內(nèi)為了和國(guó)內(nèi)的注冊(cè)會(huì)計(jì)師區(qū)分開(kāi)來(lái)，也會(huì)將美國(guó)注冊(cè)會(huì)計(jì)師稱(chēng)作USCPA。那么，AICPA考試考幾.........
2022-07-05在國(guó)內(nèi)，美國(guó)注冊(cè)會(huì)計(jì)師考試通常被稱(chēng)為AICPA考試，或者USCPA考試。擁有USCPA證書(shū)是很多財(cái)會(huì)人員的夢(mèng)想與追求。大家都非常想通過(guò)USCPA考試，但是有的同學(xué)擔(dān)心自己不能考過(guò)，就放棄了報(bào)考USCPA，那USCPA考試真的很難嗎？一起來(lái)和小編了解下考試的題型吧！...
2022-05-19有很多財(cái)會(huì)人考AICPA證書(shū)都是為了加薪、升職；可能無(wú)法明白AICPA的意義。但是事實(shí)上，只有通過(guò)了美國(guó)CPA之后，你才會(huì)真正明白，原來(lái)它能帶給你的，并不僅僅是加薪和升職這么簡(jiǎn)單。 點(diǎn)擊此處評(píng)估是否符合AICPA報(bào)考條件 更寬廣的職業(yè)路 AICPA給你提供了一條更加寬廣的職業(yè)道路，讓你不僅能看到自己眼前.........
2018-07-09Louis and Sandy Roman were married with two children, Eddie, age 13, and Nancy, age 20.On July 7, 2012, Louis died.Nancy is a full-time student at the state university.The Romans own their own home and live in Denver.Louis had been disabled since 2004.Sandy is an insurance adjuster and sings in her church choir. Assume for the 2012 tax year, the Roman family had various items of income and expendi.........
2017-04-17Identify the section of professional standards that describe how Victor should account for the receipt of dividends on its trading securities. Enter your response in the answer fields below. Guidance on correctly structuring your response appears above and below the answer fields.Type the topic here. Correctly formatted FASB ASC topics are 3 digits. FASB ASCAU-CPCAOBATARETBLVSCSQCPRTSPFPCPEFASB AS.........
2015-11-23Situation Technology Holdings, Inc. is a large company with a diverse set of subsidiaries.The accounting system has aggregated the following information regarding segments of the company: Division Unaffiliated revenue Intersegment revenue Total revenue Operating profit (loss) Segment assets Mining $ 50 $ 0 $ 50 $ 10 $1,200 Aerospace 120 30 150 30 2,100 Agriculture 170 10 180 (12) 500 Telecommunica.........
2015-11-231.AUD Accountants standard report on a compilation of a projection should not include a statement that A. There will usually be differences between the forecasted and actual results. B. The compilation of a projection is limited in scope. C. The accountant has no responsibility to update the report for future events and circumstances. D. The hypothetical assumptions used in the projection are reas.........
2015-11-19USCPA備考，一定要結(jié)合書(shū)本知識(shí)多做練習(xí)，每天鞏固一點(diǎn)點(diǎn)，熟練掌握知識(shí)點(diǎn)。 1.AUD Which of the following statements concerning an auditors communication of significant deficiencies identified during the audit of a nonissuer is correct? A. Suggestions concerning administration efficiencies and business strategies should not be communicated in the same report with signifi.........
2015-11-18USCPA中的SIM題型比較難，并且之后所占比例增加，重要性越來(lái)越強(qiáng)?？忌鷤冃枰嗉泳毩?xí)，熟悉題型，在考試時(shí)回答的更加從容。下面跟著高頓網(wǎng)校USCPA小編一起看看吧， On January 2, Year 1, Golden Corporation sold equipment to Silver Manufacturing for cash and immediately leased it back for 9 years. Golden uses US GAAP. The cash paid was equal.........
2015-11-181.AUD In verifying the amount of goodwill recorded by a client, the most convincing evidence which an auditor can obtain is by comparing the recorded value of assets acquired with the A. Sellers book value as evidenced by financial statements. B. Appraised value as evidenced by independent appraisals. C. Insured value as evidenced by insurance policies. D. Assessed value as evidenced by tax bills..........
2015-11-17Your firm has become aware of the following situations relating to five of its clients. Use the following possibilities to indicate what type of opinions are appropriate in the circumstances (assume all are material). Opinion Types A. Standard unqualified. B. Unqualified with a matter. C. Qualified. D. Adverse. E. Disclaimer. F. Either qualified or adverse. G. Either qualified or disclaimer. H. Ei.........
2015-11-17USCPA考試中的SIM題其實(shí)并沒(méi)有考生想象的那樣難，許多填空是有下拉選項(xiàng)的?？忌鷤兤綍r(shí)多加練習(xí)，考場(chǎng)上一定能夠冷靜作答。 You and your staff have completed an audit of a non-issuer for the calendar year ended December 31, year 2. The audit report date of the financial statement was March 11, year 3, and on March 26, year 3, the client issued the financi.........
2015-11-16高頓網(wǎng)校USCPA小編匯總了一些考生易錯(cuò)題和難題，供廣大考生練習(xí)！ 1.AUD In order to efficiently establish the correctness of the accounts payable cutoff, an auditor will be most likely to A. Compare cutoff reports with purchase orders. B. Coordinate mailing of confirmations with cutoff tests. C. Coordinate cutoff tests with physical inventory observation. D. Compare vendors .........
2015-11-12應(yīng)對(duì)USCPA中的BEC 寫(xiě)作題，找準(zhǔn)關(guān)鍵詞，搭好框架很重要！平時(shí)復(fù)習(xí)，多看一些例題，適當(dāng)背一背句子，很有效果。跟著高頓網(wǎng)校USCPA小編來(lái)看看吧！ Easton Manufacturing Company is in a very competitive industry.The CFO of Easton, Karen Wu, is considering implementing an activity based costing system for the company.Draft a memorandum to Karen explainin.........
2015-11-12
報(bào)名條件
|
常見(jiàn)報(bào)考州
|
補(bǔ)學(xué)分
|
報(bào)名時(shí)間
|
報(bào)名流程
|
考試科目
|
申請(qǐng)NTS
|
執(zhí)照申請(qǐng)
|
證書(shū)互換
|
QQ登錄
微博登錄
微信登錄
