CPA FIN 考試概覽:

認證廠商:	AICPA / NASBA
考試名稱:	財務會計與報導
考試代碼:	FAR
證照有效期限:	自首次通過科目起30個月內有效
考試形式:	選擇題（MCQ）, 情境模擬題（TBS）
實際考試題數:	57-74題
及格分數:	75分（採0-99分量尺計分）
相關認證:	稅務遵循與規劃（TCP）資訊系統與控制（ISC）稅務與法規（REG）審計與認證（AUD）商業分析與報導（BAR）
支援語言:	英文
考試費用:	每科262.64 - 359美元
考試時間:	240 分鐘
推薦課程:	NASBA 考生資源 AICPA 學習資源與考試準備課程
考試報名:	NASBA 註冊會計師考試服務 Prometric 考試預約系統 AICPA 註冊會計師考試入口網站
範例考題:	CPA FIN 範例考題
考試方式:	電腦化測驗，於Prometric考場進行監考測驗或採線上監考方式
必備條件:	具備學士學位且修滿150學分（多數管轄區之規定）；完成24-30學分之高階會計相關課程；應試資格由各州會計委員會審定
官方大綱網址:	https://us.aicpa.org/becomeacpa/cpaexam/exam-content-blueprints

CPA FIN 考試大綱主題:

章節	權重	目標
主題 1: 州政府與地方政府會計	5-15%	- 基金財務報表與整體政府財務報表 - 政府會計觀念與準則 - 政府單位之報導與附註揭露
主題 2: 特定財務報表項目	30-40%	- 收入認列與費用認列 - 權益：股本、保留盈餘、其他綜合損益 - 資產：現金、應收款項、存貨、投資、不動產、廠房及設備、無形資產 - 負債：應付款項、負債、租賃、或有事項
主題 3: 觀念架構、準則制訂與財務報導	25-35%	- 特殊目的報導架構 - 公開發行公司之報導規定 - 觀念架構與會計準則制訂 - 一般目的財務報表
主題 4: 非營利組織	5-15%	- 資訊揭露與報導規定 - 收入、捐贈與淨資產之分類 - 報導模式與財務報表
主題 5: 特定交易事項	20-30%	- 企業合併與合併報表 - 外幣交易與換算 - 會計變動與錯誤更正 - 衍生性金融工具與避險會計 - 公允價值衡量

最新的 Other CPA Certification FIN 免費考試真題：

問題 #1

Which ONE of the following statements concerning the issue of shares is correct?

A. A bonus issue raises finance through an offer of shares to existing shareholders
B. An offer for subscription is an invitation to the general public to subscribe for shares already in issue
C. An offer for sale is an invitation to the general public to subscribe for shares not yet in issue
D. A placing of shares involves an offer of shares to selected investors rather than to the general public

答案：D

問題 #2

A company has loan notes in issue paying interest at the rate of 6% per year. Interest has just been paid on the loan notes, which are due for repayment in exactly one year's time. The loan notes will be redeemed at $109 per $100 nominal value. A yield of 9% per year is required by investors from the loan notes.
What is the predicted current market value of the loan notes? (To the nearest $ and ignoring taxation)

A. $102
B. $100
C. $108
D. $106

答案：D

問題 #3

Shopska Co holds an item of inventory with the following consumption rates and lead times:
MaximumMinimum Daily consumption58 units32 units Supplier lead time9 days4 days
The economic order quantity for this item of inventory is 260 units and a buffer inventory of 120 units is maintained at all times.
What is the maximum number of units of this item that the business could hold?

A. 514 units
B. 774 units
C. 642 units
D. 902 units

答案：B

問題 #4

Where there is capital rationing, the profitability index (PI) may be used to rank investment projects with a positive net present value. It has been claimed that using the PI is appropriate only when:
1) Capital rationing is for a single period.
2) The investment projects are indivisible.
Which ONE of the following combinations (true/false) is correct?

A. Statement 1 = False, Statement 2 = False
B. Statement 1 = True, Statement 2 = False
C. Statement 1 = False, Statement 2 = True
D. Statement 1 = True, Statement 2 = True

答案：B

問題 #5

The following statements about stock market ratios have been made:
1.The dividend yield is the annual dividend received by a shareholder expressed as a percentage of the share price.
2.The price earnings ratio is the ratio of the market value of a company's shares over the earnings from those shares.
3.The earnings per share is the profit for the year attributable to ordinary and preference shareholders, after tax has been paid.
Which of the above statements is NOT correct?