从新泽西和缅因州考试新政看USCPA考试资格 新泽西州和缅因州分别于2011年末和2012年上半年更改了USCPA报考资格要求的相关规定，其中两个州均不再接受非会计专业考生直接报考，并分别限定了报考USCPA考试所必须的**相关会计学分和商业学分。 根据新的考试资格要求，报考新泽西州USCPA考试的考生须至少... 11/11 13:11

2012年USCPA考试分析之BEC篇 USCPA 考试的BEC是四个考试科目里时常最短的科目之一。所以怎样取得高效的复习效果，关键点是要掌握好BEC所考察内容五个部分的所占比重，从而分配好自己的复习时间，顺利通过BEC的考试。 ⅠAREA:BUSINESS STRUCTURE,17-23% The testable concepts focus on the three forms of bus... 08/29 10:08

USCPA考试对中国学生的难度分析 由于考试主要是选择题，考试技巧对于成绩很有帮助，因而USCPA考试很适合中国人。USCPA考试总体通过率高于中国CPA，平均应在50%左右。同时，由于美国学生传统上不善于考试，因而考试竞争力远远不如中国考生，总体来说，USCPA对于中国考生的难度低于中国C... 08/29 10:08

USCPA考试相关知识：BOE The USCPA Board of Examiners (BOE), a senior committee of the USCPA, is the body that sets policy for the Uniform CPA Examination in accordance with legal and psychometric standards as they apply to licensure examinations. In addition, the BOE (1) oversees the development and scoring of the CPA Examination; (2) ensures that the CPA Examin... 08/29 10:08

USCPA的应试小窍门 由于USCPA考试必须要到美国本土，而且是采用机考形式，所以有一些非知识因素影响着考生们正常水平的发挥，在这里，也需要提醒大家注意： 1. Familiar with the testlet format 要在考试前熟悉multiple choice，尤其是simulation testlet 的格式和各个功能键的使用。 2. Be ac... 08/29 10:08

USCPA考试相关知识：NASBA介绍 鉴于美国的注册会计师注册由各个州实施，而会计服务市场又是全国性的市场这样一个矛盾，在USCPA的推动下，1908年，各州会计委员会成立了州会计委员会全国联合会（NASBA：National Association of State Boards of Accountancy），55个州会计委员会均加入。总部设在美国田... 08/29 10:08

2011年USCPA考试改革后如何备考 In December 2009 USCPA and NASBA announced that there will be a big change of content and exam format for USCPA Exam starting from 2011 January window session. The major changes to BEC will delete Business Structure and move it to REG; new topics such as Corporate Governance and project management will be added to BEC. More importantly th... 08/29 10:08

以CPA真题为例谈USCPA考试难度 USCPA考试的难度不如我们想象的那么难，比如我们看下面的一个题目。 Q u e s t i o n C P A - 0 5 8 9 9 The phrase generally accepted accounting principles is an accounting term that: a. Includes broad guidelines of general application but not detailed practices and procedures. b. Encompasses the conventions, rules,... 08/29 09:08

Steven老师给参加CPA考试考生的几点建议(1) USCPA Exam your short-run race Overall Hints I experienced CPAA, CGA, ACCA and CIMA examination systems at my various life-long learning plan, I realize that overall USCPA examination system is quite reasonable and fair. A major difference between American and British exam system is the examination format: that is American likes to test c... 08/29 09:08

Steven老师给参加CPA考试考生的几点建议(2) FAR FAR covers major ASC/FASB; candidates find that its loading is very heavy. Hot topics for task-based questions include 1. Accounting changes in estimation, principle and reporting entity; correction of error 2. Long-life assets amortization and depreciation method in straight-line, declining balance, sum of year digits, group/composit... 06/28 13:06

USCPA考试评分程序变化 CPA Exam Score Release Reminder,July/August 2011 Because of the significant changes made to the content and structure of the Uniform CPA Examination in 2011,there have been comparable changes to the scoring process,all of which requires more extensive psychometric analyses of both test questions and candidate performance for the first thr... 06/28 13:06

USCPA考试复习中产生放弃的念头怎么办 当遇到无法理解的问题时，肯定会非常沮丧，而且会产生想放弃的念头，学习中一定得坚定信念。如果有会计背景，可以轻松一点；如果没有背景知识的话，建议还是先大概看看每一章节，然后认真做题，遇到不会的可以看详细的解析，个别的部分可以回去看... 06/21 16:06

USCPA考试是压力也是动力 选择进入会计这个领域实属偶然，在还没有来美国之前，我几乎是与会计绝缘的，本身自己也有点抗拒吧，但事与愿违，真的是应了一句话：一切皆有可能。 因为刚到美国，有太多的东西等着我去适应，满怀信心的我发现原来自己以前从事的专业在美国却是冷... 06/21 16:06

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