USCPA考试

　　由于考试主要是选择题，考试技巧对于成绩很有帮助，因而美国CPA考试很适合中国人。美国CPA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...

来源：新东方在线02月14日 12:17 关键字： USCPA考试

　　East Co.issued 1，000 shares of its $5 par common stock to Howe as compensation for 1，000 hours of legal services performed. Howe usually bills $1...

来源：新东方在线02月13日 12:17 关键字： USCPA考试

　　Financial information is presented in a printed form that prescribes the wording of the independent auditor's report. The form is not acceptable t...

来源：新东方在线02月12日 12:23 关键字： USCPA考试

　　An auditor may express an opinion on an entity's accounts receivable balance even if the auditor has disclaimed an opinion on the financial stat...

来源：新东方在线02月12日 12:23 关键字： USCPA考试

　　Auditing 课程的特点：　　美国人认为，Auditing是CPA四门考试中最难通过的一门。　　其他课程学不到的会计知识，在AUDITING中能学到。如销售和应收账款的会计流程是什么?FAR介绍如何de...

来源：新东方在线02月12日 12:23 关键字： USCPA考试

　　collateral bond 抵押品担保债券，动产担保债券指公司债券的发行是以动产作为抵押品。通常是将抵押品转移到受托人(trustee)手中。因而，亦称抵押品担保信托债券(collateral-trust b...

来源：新东方在线02月12日 12:22 关键字： USCPA考试

　　When a company declares a cash dividend，retained earnings is decreased by the amount of the dividend on the date of：　　a.Record.　　b.Declaration or...

来源：新东方在线02月12日 12:21 关键字： USCPA考试

　　In September，Year 1，West Corp. made a dividend distribution of one right for each of its 120，000 shares of outstanding common stock. Each right wa...

来源：新东方在线02月12日 12:21 关键字： USCPA考试

　　Cyan Corp. issued 20，000 shares of $5 par common stock at $10 per share. On December 31，Year 1，Cyan's retained earnings were $300，000. In Mar...

来源：新东方在线02月12日 12:20 关键字： USCPA考试

　　On January 15，Year 1，Rico Co. declared its annual cash dividend on common stock for the year ended January 31，Year 1.The dividend was paid on Feb...

来源：新东方在线02月12日 12:20 关键字： USCPA考试

　　The Sarbanes-Oxley Act of 2002 was enacted in response to corporate scandals that largely centered on the quality of corporate financial disclosure a...

来源：新东方在线02月11日 10:46 关键字： USCPA考试

　　According to the Committee of Sponsoring Organizations(COSO)of the Treadway Commission，which of the following components of enterprise risk management a...

来源：新东方在线02月10日 10:46 关键字： USCPA考试

　　Fixed Assets　　Valuation of F.A under U.S.GAAP　　GR：Historical cost　　SR：Donated F.A.Recorded at fair market value along with incidental costs incurred...

来源：新东方在线02月08日 10:46 关键字： USCPA考试

　　Pension plans overview　　A pension plan is an agreement in which the employer provides employees with defined or estimated retirement benefits in exch...

来源：新东方在线02月07日 10:46 关键字： USCPA考试

　　A deferred outflow of resources is a consumption of net assets that is applicable to a future reporting period.　　Deferred outflows of resources have...

来源：新东方在线02月06日 10:46 关键字： USCPA考试