2013 AICPA Exam Content Index 2013AICPA测试内容目录.pdf

《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