各位大神，
最近想考一个美国的cpa，我在加州，查了下注册的要求：

[size=14.399999618530273px]Applicants must provide evidence of a baccalaureate or higher degree, or foreign equivalency, in any subject, a total of 150 semester units, including a minimum of 24 semester units of accounting subjects, 24 semester units of business related subjects, a minimum of 20 semester units of accounting study, and 10 semester units of ethics study, pursuant to [size=14.399999618530273px]Business and Professions Code section 5093[size=14.399999618530273px] and [size=14.399999618530273px]CBA Regulations section 11.

没有太理解里面的第一条24个[size=14.399999618530273px]accounting subjects学分和第三条20个[size=14.399999618530273px]ccounting study 学分有什么区别。翻遍了整个网站，中文的各种解析文章也没有找到详细解释。请教一下有没有考过的朋友来解答一下我的疑惑。
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[size=14.399999618530273px]万分感谢。
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