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AICPA FAR 考試概覽:
| 認證廠商: | AICPA / NASBA |
| 考試名稱: | CPA 考試 – 財務會計與報告 (FAR) |
| 考試代碼: | CPA-FAR |
| 考試費用: | 每科 USD 250–300（依報考管轄區而異） |
| 考試時間: | 240 minutes |
| 及格分數: | 75 分（總分 0–99 等級分） |
| 支援語言: | English |
| 證照有效期限: | 18 個月（通過後的成績保留期限） |
| 相關認證: | CPA 審計 (AUD) CPA 法規 (REG) CPA 商業分析與報告 (BAR) |
| 實際考試題數: | 約 50–60 題單選題 (MCQ) + 任務導向模擬題 (TBS) |
| 考試形式: | 單選題 (MCQ), 任務導向模擬題 (TBS) |
| 推薦課程: | AICPA 官方 CPA 考試資源 Becker CPA 複習課程 (FAR 課程) |
| 考試報名: | NASBA CPA 考試服務 AICPA CPA 考試大綱 |
| 範例考題: | AICPA FAR 範例考題 |
| 考試方式: | 於 Prometric 測試中心進行電腦化測驗 |
| 必備條件: | 報考 FAR 無正式先決條件，但取得 CPA 執照通常需要 150 個學期學分以及各州特定的資格要求。 |
| 官方大綱網址: | https://www.aicpa-cima.com/resources/article/cpa-exam-blueprints |
AICPA FAR 考試大綱主題:
| 章節 | 權重 | 目標 |
|---|---|---|
| 主題 1: 非營利組織 (NFP) 會計 | 10–15% | - 非營利組織財務報表 - 收入與捐贈認列 |
| 主題 2: 州與地方政府會計 | 20–25% | - 基金會計與政府財務報表 - 修正應計制與全額應計制會計 - 預算會計 |
| 主題 3: 概念框架、標準制定與財務報告 | 25–35% | - 揭露要求 - 概念框架與 GAAP 層級 - 財務報表表達 |
| 主題 4: 特定財務報表科目 | 30–40% | - 租賃 (ASC 842) - 權益、每股盈餘 (EPS) 與股份基礎給付 - 收入認列 (ASC 606) - 退休金與退職後福利 - 合併財務報表與企業合併 |
最新的 AICPA Certification FAR 免費考試真題：
1. A segment of Ace Inc. was discontinued during 1992. Ace's loss from discontinued operations should not:
A) Include employee relocation costs associated with the decision to dispose.
B) Exclude operating losses from the date the decision to dispose of the segment was made until the end
of 1992.
C) Include operating losses of the current period up to the date the decision to dispose of the segment
was made.
D) Include additional pension costs associated with the decision to dispose.
2. Tack, Inc. reported a retained earnings balance of $150,000 at December 31,1990. In June 1991, Tack
discovered that merchandise costing $40,000 had not been included in inventory in its 1990 financial
statements. Tack has a 30% tax rate. What amount should Tack report as adjusted beginning retained
earnings in its statement of retained earnings at December 31, 1991?
A) $150,000
B) $190,000
C) $122,000
D) $178,000
3. Which of the following is true regarding the presentation of "comprehensive income."
A) Option B
B) Option D
C) Option C
D) Option A
4. Which of the following types of entities are required to report on business segments?
A) Not-for-profit enterprises.
B) Joint ventures.
C) Publicly-traded enterprises.
D) Nonpublic business enterprises.
5. According to the FASB conceptual framework, the process of reporting an item in the financial statements
of an entity is:
A) Recognition.
B) Allocation.
C) Matching.
D) Realization.
問題與答案：
| 問題 #1 答案： B | 問題 #2 答案： D | 問題 #3 答案： C | 問題 #4 答案： D | 問題 #5 答案： A |
119.119.228.* -
為了讓我順利通過FAR考試，朋友給我推薦了VCESoft網站的考試認證資料。我用了之后實在是太棒了，考試通過了。