FAR考试内容及所占分值比例.docxVIP

FAR考试内容及所占分值比例2014-03-11　　财务审计与报告对企业，非营利组织及政府部门的财务报告框架的理解和认知进行测试。财务报告框架在参考文献中涉及的由财务会计准则委员会，国际会计准则委员会，美国债券交易委员会，政府会计准则委员会颁布的会计准则。　　除证明认知并理解会计准则之外，应试者作为注册会计师还需把会计准则运用到实务操作中。需证明能够完成以下任务：　　?区别并理解在美国公认会计准则与国际财务报告准则下财务报表列报的区别　　?财务报告组成的计算　　?总账与明细分类账之间对账　　?准备对账单和相关表格　　?准备当期合并分录和拆销分录　　?选择合适的财务会计与报告方法　　?准备合并财务报表，包括资产负债表，利润表与留存收益表，所有者权益与现金流量表　　?准备合适的财务报表附注　　?财务报表分析包括账目，方差，趋势及比率等　　?财务准则的应用　　?用职业判断力评估财务报表财务估计的潜在假设与方法　　?应相关管理机构要求准备财务报表（例如，10-Q表格，10K，年度报告）　　?为非常会计交易决定何时会计处理方法　　?调查相关专业文献　　Financial Accounting and Reporting (FAR)?　　The Financial Accounting and Reporting section tests knowledge and understanding of the financial reporting framework used by business enterprises，not-for-profit organizations，and governmental entities. The financial reporting frameworks that are included in this section are those issued by the standard-setters identified in the references to these CSOs，which include standards issued by the Financial Accounting Standards Board，the International Accounting Standards Board，the?U.S.Securities and Exchange Commission， and the Governmental Accounting Standards Board.?　　In addition to demonstrating knowledge and understanding of accounting principles，candidates are required to demonstrate the skills required to apply that knowledge in performing financial reporting and other tasks as certified public?accountants.To?demonstrate such knowledge and skills，candidates will be expected to perform the following tasks:?　　.Identify and understand the differences between financial statements prepared on the basis of accounting principles generally accepted in the United States of America (U.S. GAAP) and International Financial Reporting Standards (IFRS).?　　.Prepare and/or review source documents including account classification，and enter data into subsidiary and general ledgers.?　　.Calculate amounts for financial statement components.?　　.Reconcile the general ledger to the subsidiary ledgers or underlying account details.?　　.Prepare account reconciliation and related sch