| 2015年USCPA模擬試題匯總：Audit reports | |
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AICPA 證書指的是由美國注冊(cè)會(huì)計(jì)師協(xié)會(huì)旗下創(chuàng)立的專業(yè)資格認(rèn)證，是在國際財(cái)會(huì)領(lǐng)域具有很高的含金量以及影響力的證書，具有一證換多證的能力。AICPA考...
2022-08-01
美國注冊(cè)會(huì)計(jì)師證書 USCPA ，是國際財(cái)會(huì)領(lǐng)域的三大黃金認(rèn)證之一，每年報(bào)考USCPA證書考試的人數(shù)都超過十萬人，目前已經(jīng)有超過66萬人拿到了USCPA證書執(zhí)照。...
2022-07-21
AICPA 證書是目前國際財(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之一，AICPA持證人在美國享有很高的社會(huì)地位，具有很好的社會(huì)形象。AICPA是美國...
2022-07-05
USCPA（美國注冊(cè)會(huì)計(jì)師）考試共有四門科目：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)說不完全統(tǒng)計(jì)USCPA學(xué)員平均通過周期一...
2022-05-19
在國內(nèi)，美國注冊(cè)會(huì)計(jì)師考試通常被稱為AICPA考試，或者USCPA考試。擁有USCPA證書是很多財(cái)會(huì)人員的夢(mèng)想與追求。大家都非常想通過USCPA考試，但是有的同學(xué)...
2022-05-19
如今，許多國際性大企業(yè)都認(rèn)為USCPA證書是專業(yè)人士升職、加薪的硬性條件之一。對(duì)于剛開始步入職場(chǎng)的人來說，這也是一個(gè)提高自身競(jìng)爭力的籌碼。對(duì)于...
2022-05-06
有很多財(cái)會(huì)人考AICPA證書都是為了加薪、升職；可能無法明白AICPA的意義。但是事實(shí)上，只有通過了美國CPA之后，你才會(huì)真正明白，原來它能帶給你的，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，包含歷年真題，模擬試題等...
2017-04-17
距離2016年USCPA*9季度考試窗口開放還有20天，考生們復(fù)習(xí)的如何了呢？USCPA考試是由美國注冊(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)算過程不理解
B為什么不對(duì)呢
老師：可以分別和我說一下： 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)算過程不理解
B為什么不對(duì)呢
老師：可以分別和我說一下： 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
美國注冊(cè)會(huì)計(jì)師證書 USCPA ，是國際財(cái)會(huì)領(lǐng)域的三大黃金認(rèn)證之一，每年報(bào)考USCPA證書考試的人數(shù)都超過十萬人，目前已經(jīng)有超過66萬人拿到了USCPA證書執(zhí)照。對(duì)于已經(jīng)參加USCPA考試的考生來說，可能會(huì)比較關(guān)心以下問題：USCPA考試各科題型有哪些？USCPA各科考試有什么特點(diǎn)？接下來就來看看問題的解答吧。 .........
2022-07-21USCPA（美國注冊(cè)會(huì)計(jì)師）考試共有四門科目：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)說不完全統(tǒng)計(jì)USCPA學(xué)員平均通過周期一年左右，也有三個(gè)月通過全科考試，下面小編就四門科目考點(diǎn)分析一下：...
2022-05-19在國內(nèi)，美國注冊(cè)會(huì)計(jì)師考試通常被稱為AICPA考試，或者USCPA考試。擁有USCPA證書是很多財(cái)會(huì)人員的夢(mèng)想與追求。大家都非常想通過USCPA考試，但是有的同學(xué)擔(dān)心自己不能考過，就放棄了報(bào)考USCPA，那USCPA考試真的很難嗎？一起來和小編了解下考試的題型吧！...
2022-05-19如今，許多國際性大企業(yè)都認(rèn)為USCPA證書是專業(yè)人士升職、加薪的硬性條件之一。對(duì)于剛開始步入職場(chǎng)的人來說，這也是一個(gè)提高自身競(jìng)爭力的籌碼。對(duì)于報(bào)考USCPA的小伙伴來說，可能存在這樣的疑問：USCPA考試題型有哪些？有簡答題嗎？那就讓小編來告訴你吧！...
2022-05-06
What code section and subsection limits a shareholders deduction of an S corporations losses to the sum of the shareholders basis for stock and basis for indebtedness of the S corporation to the shareholder? Enter your response in the answer fields below. Guidance on correctly structuring your response appears above and below the answer fields.Choose a title from the list. IRCTS ________ ________ .........
2017-01-04Identify 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
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