2019年美国CPA考试REG备考技巧
发布时间:2019-03-16
The regulation (REG) section of the CPA
exam is just that—all about regulations. Overall, the section
tests 60% income taxation-related topics and 40% business law topics.
ⅠSCRATCH PAPER USAGE
After the exam has begun, recall any taxation
and business law items you might forget. Write them down, before you started on
the exam. Jot down key concepts.
ⅡFEDERAL TAXATION: MULTIPLE-CHOICE
QUESTIONS
Pay attention to major tax law changes. Check
the IRS Web site (www.irs.gov) for announcements of new laws. In general, the
best way to study income taxation topics is to skin the current year’s income tax forms and directions and work questions. Remember
directly referring to the questions and then studying the answers not only
helps candidates to learn the material more effectively and also helps to
increase learning efficiency.
ⅢFEDERAL TAXATION: SIMULATIONS
What do candidates need to know to earn points
on the simulations? Before you begin your studies of the income taxation area,
take the AICPA sample REG exam as presented at www.cpa-exam.org.by learning the
multiple-choice concepts, you also will be learning the concepts tested in many
of the simulation tabs.
ⅣFEDERAL TAXATION: THE COMMUNICATIONS TAB
Avoid the use of bullet points,
abbreviations, and lists. Use full sentences. Recognize the audience. Avoid the
use of tax jargon by clearly explaining any tax phrases. Define the tax terms
in the beginning of the memo. Candidates can earn as many as 10% of their total
examination points in the communication area by staying on the topic and by
writing well.
ⅤFEDERAL TAXATION: TAX SCHEDULE
PREPARATION TAB
Testlests 4 and 5, the two simulation testlets,
often require candidates to prepare tax schedules. Take a look at your own
personal tax return. Ask to see the corporate tax return for the business where
you work. Don’t forget to study corporate taxation
topics as well as estate and gift taxation issues. Comprehensive review
materials should include these areas.
ⅥFEDERAL TAXATION: THE RESEARCH TAB
Working the AICPA sample exam at
www.cpa-exam.org is essential to candidate success. Don’t memorize code sections. No one has enough brainpower to do that.
Trust your ability to read the question requirement to identify the proper
search phrase. Save the search section of the simulation testlet for the last.
Overall,don’t risk missing
double-digit points by working overtime to solve a research question. Remember
that the exam begins of with three teslets of multiple-choice questions that
only test taxation topics but also business law topics.
ⅦBUSINESS LAW TOPICS
Learn law topics by doing the questions. The
advantage here is that the simulation test only tax topics, not law topics. Don’t underestimate the area of ethics and professional and legal
responsibilities. This area represents 15-20% of the total exam points. Avoid
overpreparing for the contract area. Contract issues are tested, but they comprise
only a small portion of the law points. Commercial paper and bankruptcy are
tested. Learn when an instrument is negotiable.
In conclusion, it is your content knowledge
that gives you the power to success.
Areas where candidates tend to receive scores
are
·Law—property issues
·Law—understanding
the uniform commercial code (UCC)
·Law—the Professional
Code of Conduct, especially independence issues and auditor retention and use
of work paper documentation
·Tax—the alternative
minimum tax
·Tax—taxpayer
preparer’s responsibilities
·Tax—estate and gift
taxation
This is a list not all-inclusive. Do not take a chance. Study all the areas.
下面小编为大家准备了 美国CPA考试 的相关考题,供大家学习参考。
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