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ID:52168216
大小:180.97 KB
页数:9页
时间:2020-03-23
《2013 AICPA Exam Content Index 2013AICPA测试内容目录.pdf》由会员上传分享,免费在线阅读,更多相关内容在教育资源-天天文库。
1、AccountingModule1BasicTheoryandFinancialReportingABasicConceptsBErrorCorrectionCAccountingChangesDFinancialStatementsModule2InventoryADeterminingInventoryandCostofGoodsSoldBInventoryValuationandCost-FlowMethodsCItemstoIncludeinInventoryDConsignmentsERatiosFLon
2、g-TermConstructionContractsGResearchComponent-AccountingStandardsCodificationHIFRSModule3FixedAssetsAAcquisitionCostBCapitalizationofInterestCNonmonetaryExchangesDPurchaseofGroupsofFixedAssets(BasketPurchase)ECapitalvs.RevenueExpendituresFDepreciationGDisposal
3、sandImpairmentofValueHDepletionIInsuranceJGoodwillandOtherIntangibleAssetsKReportingontheCostsofStart-UpActivitiesLResearchandDevelopmentCostsMComputerSoftwareCostsNDevelopmentStageEnterprisesOResearchComponent-AccountingStandardsCodificationPIFRSModule4Moneta
4、ryCurrentAssetsandCurrentLiabilitesACashBBankReconciliationsCReceivablesDCurrentLiabilitiesEFairValueOptionFRatiosGResearchComponent-AccountingStandardsCodificationHIFRSModule5PresentValueAFundamentalsBBondsCDebtRestructureDPensionsELeaseModule6DeferredTaxesAO
5、verviewofDeferredTaxTheoryBPermanentandTemporaryDifferencesCDeferredTaxAssetsandLiabilitiesDDeferredTaxRelatedtoBusinessInvestmentsELossCarryforwardsandCarrybacksFFinancialStatementPresentationofIncomeTaxGTreatmentofSelectedTemporaryDifferencesHResearchCompone
6、nt-AccountingStandardsCodificationIIFRSModule7Stockholders’EquityACommonStockBPreferredStockCStockSubscriptionsDTreasureyStockTransactionsERetirementofStockFDividendsGStockSplitsHAppropriationsofRetainedEarnings(Reserves)IShare-BasedPaymentsJAccountingEntriesf
7、ortheShare-BasedPaymentstoEmployeesKBasicEarningsPerShareLDilutedEarningsPerShareMCorporateBankruptcyNReorganizationsOQuasiReorganizationPStockRightsQEmployeeStockOwnershipPlan(ESOP)RRatiosSResearchComponent-AccountingStandardsCodificationTIFRSModule8Investmen
8、tAConceptsofAccountingandInvestmentPercentageBInvestmentsinWhichSignificantInfluenceDoesNotExistCInvestmentsWhereSignificantInfluenceDoesExistDEquityMethodandDeferredIncomeTaxesETh
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