新用戶掃碼下載
掃碼下載APP
及時(shí)接收最新考試資訊及
備考信息
美國(guó)CPA考點(diǎn)解析：Compilation requirements
財(cái)務(wù)報(bào)表編制的基本會(huì)計(jì)處理要求
a. Knowledge of industry accounting principles and practices
b. Understanding of client’s business
c. Reading the financial statements
d. Fraud and illegal acts, going concern, and subsequent events
Instructor’s tips: staff qualifications, transaction types and frequency, accounting basis used to prepare the financial statements, form of the accounting records and financial statements’ form and content are five main points.
【我要糾錯(cuò)】 責(zé)任編輯：小敏
學(xué)員討論（0）
推薦閱讀
相關(guān)資訊
限時(shí)免費(fèi)資料
-
思維導(dǎo)圖
-
學(xué)習(xí)計(jì)劃
-
科目特點(diǎn)
-
報(bào)考指南
-
歷年樣卷
-
財(cái)會(huì)英語
新用戶掃碼下載
京公網(wǎng)安備 11010802044457號(hào)