美国注册会计师美国
cpa考试各科知识点比重
　　Financial
Accounting
&
Reporting
　　Conceptual
Framework,
Standards,
Standard
Setting,
andPresentation
ofFinancial
Statements(17%
-23%)
　　Recognition,
Measurement,
Valuation,
Calculation,
Presentation,
andDisclosures(27%-
33%)
　　Specific
Transactions,
Events
andDisclosures:Recognition,
Measurement,
Valuation,
Calculation,
Presentation,
andDisclosures(27%
-33%)
　　Governmental
Accounting
andReporting(8%
-12%)
　　Not-for-Profit
(Nongovernmental)
Accounting
andReporti ...