您现在所在的位置 主页 > USCPA - 美国注册会计师 > 考点解析 > 正文

USCPA备考技巧之FAR财务会计与报告

     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 exam section. Preparing and following a study plan to guide you through the maze of numerous topics is almost a requirement for passing FAR. Studying some topics quite well and overlooking other subjects entirely is a common mistake. Here the top-ten list of all-important subject arrears for the FAR exam is

  Bonds

  Pensions

  Leases

  Investment and financial instruments

  Multiple-step income statement

  Classified balance sheet

  Converting information from cash to accrual and vice versa

  Statement of cash flows

  Other comprehensive income

  Deferred income taxes

  Any of these topics can be tested. Of course, there are other areas, but this list identifies the key areas that remain the heart of the FAR exam. It is dangerous to ignore governmental accounting and accounting for not-for-profit entities.

  ⅡFAR COMMUNICATIONS

  It is not difficult to write about financial accounting topics. Recall that the exam is positively graded. Begin with a paragraph that clearly identifies a thesis statement. Use additional paragraphs to develop main ideas and support what you say. Watch for fragments and run-on sentences. Watch for missing or incorrect punctuation, especially your comma usage. Don’t forget to run spell check after each time you make a change in your answer. Proofread your memo after each change.

  ⅢFAR RESEARCH

  Save the Research tab for last. Don’t spin your wheels. Think about the key search term, put quote marks around the phrase, type it in and hit ENTER. Spelling counts—you must spell all words in the phrases correctly. If you need assistance, open the Communications tab, type the phrase, hit SPELL-CHECK, and see how the words are spelt. Usually you can use the words and phrases that are used in the question requirement.

  Ⅳ LEARN STEP-BY-STEP

  Avoid trying to study everything. Study only what is on the exam. When you work multiple-choice questions, study by covering up the answer choices.

  Ⅴ GOVERNMENTAL AND NOT-FOR-PROFIT ACCOUNTING

  Governmental accounting represents 10% of the total FAR points, as does not-for-profit accounting. Not-for-profit accounting is very similar to accounting for other financial statement issues. The focus is on accounting for donor contributions. Candidates must know how to prepare a statement of activities and a statement of cash flow for a not-for-profile entity.

  There’s no simple solution—learn the concepts, practice the concepts, and you will prevail!

  GoPro advice: If you don’t use the material everyday, you may lose it. Use it or risk losing it!

考点解析

开启关岛US CPA周末约考及旅游一站式服务之门2011年美国注册会计师USCPA通关策略USCPA考试如何检测考生IFRS和ISA知识?国际财务报告准则(IFRS)常见问题一国际财务报告准则(IFRS)常见问题二国际财务报告准则(IFRS)常见问题三2011 CPA Exam Change Guide(BEC)2011 CPA Exam Change Guide(FAR)2011 CPA Exam Change Guide(AUD)2011 CPA Exam Change Guide(REG)2011年USCPA考试结构和内容变化关岛州USCPA考试要求信息。 关于美国CPA考试报名代理服务IFRS and ISA的考试重点2011Business Course Updates2011Financial Course Updates2011Audit Course Updates2011Regulation Course UpdatesUSCPA备考技巧之BEC商业环境USCPA备考技巧之FAR财务会计与报告USCPA备考技巧之REG法规USCPA备考技巧之Auditing审计USCPA考试相关知识:CBT-eUSCPA考试相关知识:IQEXUSCPA考试相关知识:BOEUSCPA相关知识:USCPA International MembershipUSCPA考试相关知识:NASBAUSCPA考试相关知识:The Uniform CPA ExaminationUSCPA考试相关知识:Testing windowUSCPA考试相关知识:SimulationsUSCPA考试相关知识:Prometric2011年USCPA各科目考试通关策略USCPA报考常见问题解答(一)USCPA报考常见问题解答(二)USCPA考试结构常见问题解答(一)USCPA考试结构常见问题解答(二)USCPA考试结构常见问题解答(三)2011 CPA Exam-Frequently Asked QuestionsUSCPA考试常见问题解答关于USCPA考试分析USCPA考点分析之审计报告类型USCPA考点分析之COSO内部控制框架(BEC)USCPA考试考点分析之作业基础成本法(ABC)中国考生考取USCPA的难点USCPA2013考纲更新USCPA考试Becker课程资料重要更新通知伊利诺伊州USCPA考试步骤解析解析2011年USCPA考试改革有关USCPA考试内容常见问题USCPA考点分析之审计报告类型USCPA考试考点分析之作业基础成本法USCPA考点分析之COSO内部控制框架(BEC)关于USCPA考试分析USCPA考试难度分析美国注册会计师考试准备从一个审计习题看USCPA考试的难度关岛USCPA考试申请关键信息汇总USCPA海外考场的考试时间USCPA考试中NTS的有效期问题ACCA考生转向USCPA考试的学分问题不接受中国籍考生报考USCPA考试的州有哪些?部分州将调整USCPA考试资格要求USCPA报考条件美国USCPA协会2012年真题举例USCPA会员的几种类型美国注会考试缅因州新制出台2012USCPA关于缅因州考试新制具体细节Free USCPA Exam Rreview Course美国CPA:财会人士的快速进阶渠道USCPA刻上全球的标签美国CPA证书对回国的用处USCPA学习篇:技巧+练习让你顺利通过考试美国CPA考试报名条件美国注册会计师考试报考流程美国注册会计师考试报考条件美国CPA考试题型USCPA考试分析USCPA报名基本条件USCPA机考考试形式简介USCPA何时公布成绩?VIE解释USCPA会员有哪几种类型?USCPA Member与CPA License的区别USCPA职业发展问答XBRL**进展中国USCPA考生暴涨200%USCPA协会职业道德规范USCPA各州会计委员会联系方式不接受中国籍考生报考USCPA考试的州如何在Prometric网站上快速订位USCPA考试成绩报告USCPA报考:让学分不再是拦路虎USCPA教程和示例测试CPA Examination FAQsFAQ:什么时候能收到考试成绩FAQ:为什么我没有拿到考试成绩?FAQ:USCPA考试公布成绩的时间是否会有差异FAQ:USCPA考试分数报告有了什么改进?USCPA考试成绩报告USCPA知识问答非知识因素也能影响考生考场发挥美国CPA VS中国CPAUSCPA学习方法推荐:树形记忆法2012年USCPA第一、二考季考试通过率USCPA考试内容获取美国注册会计师执照前你该要做哪些准备Free USCPA Exam Rreview Course获取美国注册会计师执照前你该要做哪些准备美国CPA考试利好:赴美机票4500元起美国CPA考试组织纽约州CPA考试各项要求美国CPA认证 打造国际化财务人才绝佳路径打造高端会计人才迫在眉睫 USCPA考试受热捧财务英语词汇学习(一)财务英语词汇学习(二)Wiley教材的美国CPA考生复习备考策略财务英语词汇学习(三)财务英语词汇学习(四)财务英语词汇学习(五)财务英语词汇学习(六)财务英语词汇学习(七)财务英语词汇学习(八)财务英语词汇学习(九)财务英语词汇学习(十)财务英语词汇学习(十一)财务英语词汇学习(十二)财务英语词汇学习(十三)USCPA认证考试细节问题USCPA考试中国考生常报考的州财务英语词汇学习(十四)财务英语词汇学习(十五)财务英语词汇学习(十六)美国注册会计师制度监管机构职能简介财务英语词汇学习(十七)财务英语词汇学习(十八)美国注会考试(USCPA)教材对比财务英语词汇学习(十九)财务英语词汇学习(二十)财务英语词汇学习(二十一)USCPA回中国发展前途如何?国际会计术语英汉对照财务英语词汇学习(二十二)财务英语词汇学习(二十三)USCPA认证考试细节问题解析会计支票用语财务英语词汇学习(二十四)美国"财政悬崖"解读:赤字问题解决延续至3月外贸英语:对外贸易与外贸关系财务英语词汇学习(二十五)USCPA国际考生考前须知财务英语词汇学习(二十六)USCPA职业道德规范考证为什么选择USCPA?财务英语词汇学习(二十七)USCPA考试选州参考USCPA考试福利:关岛寻求对中国游客免签证财务英语词汇学习(二十八)USCPA报名注意事项财务英语词汇学习(二十八)美国主流USCPA教材对比USCPA应试小窍门英语对话:土地使用权入股合算吗?财务英语词汇学习(二十九)近半数事务所尚未制定继任计划财务英语词汇学习(三十)财务英语词汇学习(三十一)美国注会考试报考材料之成绩单样板财务英语词汇学习(三十二)新罕州CPA License申请条件2014年变更影响会计发展史的六大历史事件财务英语词汇学习(三十三)USCPA抓住不同科目的特点 采用不同应对策略外贸中常用的会计术语及付款方式术语美国CPA:税务英语(一)美国CPA:税务英语(二)财务英语词汇学习(三十四)财务英语词汇学习(三十五)美国CPA:税务英语(三)美国CPA:税务英语(四)财务英语词汇学习(三十六)金融英语阅读:中国中央经济工作会议金融英语相关阅读指导(一)英语长句的分析和翻译财务英语词汇学习(三十七)财务英语词汇学习(三十八)美国注册会计师的优势所在金融英语相关阅读指导(二)金融英语相关阅读指导(三)
关于高顿 | 市场合作 | 高顿部落 | 高顿财税学院 | 免责条款 | 快捷支付 | 联系我们 | 高顿招聘 | HI实习 | 员工验证 | 侵权举报
CopyRight © 2006-2021 Gaodun.cn All Rights Reserved. 上海高顿教育科技有限公司 版权所有
高顿财经
沪ICP备14038153号-9 沪公网安备31010902001401号
教育行业诚信金牌认证单位