各位USCPA考生正在等3月18日考點解析，高頓網校小編這就為大家呈上來！
　　財務報表編制的基本會計處理要求
　　a. Knowledge of industry accounting principles and practices
　　b. Understanding of client’s business
　　c. Reading the financial statements
　　d. Fraud and illegal acts, going concern, and subsequent events
　　Instructor’s tips: staff qualifications, transaction types and frequency, accounting basis used to prepare the financial statements, form of the accounting records and financial statements’ form and content are five main points.
　　為了幫助各位即將赴美參加2015年USCPA考試的考生及時備考及復習，高頓網校在此精心整理《2015年3月USCPA每日考點解析匯總》，為你的考試加油助力喲！點擊查看詳情>>