aicpa passing rate 2011 part2
国际注册分析师(CIIA)2011年3月试卷 II真题及答案
考试 II:固定收益估值和分析衍生产品估值和投资组合管理分析试题最终考试2011年3月问题1：固定收益估值与分析 （43 分）你是一家欧洲银行的债券发行主管，该银行在10年前发行了一只永久次级固定收益附息债券。
这只债券包含一个赎回期权（买入期权），期权的执行时间是发行后的10年（即今天），如果到时债券没有被赎回，息票率会提高（见下表）。
注：由于金融市场的混乱，债券的收益率利差已经显著扩大。
结果你不得不处理如下问题：要么赎回债券，要么不赎回但由此会引致前面提到的息票率提高问题。
请你就如何处理这只债券，给管理董事会提出建议。
a) 首先, 你需要面临一些基本问题 （假定此买入期权不被执行）。
a1) 如果相关互换利率(swap rate)是3.50%（按年计），计算此债券的现价。
（4 分）a2) 确定此永久债券的修正久期。
（4 分）永久债券的麦考利久期 D 的定义如下：11+=收益率Da3) 如果利差缩小100 bps ，请使用基于久期的方法估计此债券的价格。
[注：如果没有解出问题a1) 和 a2)，用65%作为债券价格、麦考利久期为14年来计算。
] （4 分）a4) 你认为问题a3)中的估计可靠吗？请解释。
（5 分）b) 请分别对赎回债券与不赎回债券两种决策进行成本/收益分析。
b1) 假定此永久债券头寸是盯市的。
如果现在以100%的价格赎回债券，请计算银行的直接经济损失 （以百万欧元为单位）。
（注：假设赎回债券所引起的流动性流失不必通过新的发行来补充；同时假设在a)中给出的所有其他参数是不变的。
如果没有解出问题a1)，请用65%作为债券价格计算。
） （4 分）b2) 要想让经济损失（问题b1）中所提到的）等于0，请计算此时的相对于互换利率的盈亏平衡利差。
（3 分）b3) 假定银行在赎回此永久债券后，必须新发行一只息票率为每年7%的30年期债券。
请计算新增利息费用的现值。
[提示：比较息票率为7%的新发行债券和息票率提高后的永久债券的每年利息费用，然后计算其现值，取贴现期为30年，贴现率为7%。
AICPA考试要点摘录-FAR
F1-standard setting, income statement, and reporting requirements1.Change in estimate-prospectingChanges in accounting principle that are inseparable from a change in estimate:depreciation method; change from the installment method to immediate recognitionmethod because uncollectible accounts can now be estimatedChange in principle- retrospectiveChange in entity- restateE.g. Change in method of accounting for demo costs is a change in accounting principleinseparable from a change in estimate. Handled as change in estimate- prospectingChange from cash basis of accounting to accrual basis is correction of an error!Change in depreciation method is both a change in method and in estimate2.3.Historical cost: operations are continuingCurrent replacement cost: optional supplemental price level financial statementNet realizable value: equipment in decision to end operations and quickly (3 months) dispose of its assets.Current reproduction cost: optional supplement price level financial statement4.Fundamental qualitative characteristics:Relevance: passing confirms money. Predictive value; conforming value, materialityFaithful representation: completely neutral is free from error. Completeness; neutrality;freedom from error5.Enhancing qualitative characteristics: compare and verify in time to understandComparability, verifiability, timeliness, understandability, cost constraint GAAP Standard-setting process: exposure draft—majority vote for issuance—redeliberateon the issue—accounting standards update—majority vote to amend accounting standardcodification7.Two underlying assumptions of financial statement preparation and presentation: goingconcern, accrual accounting8.IASB standard-setting process: publish a discussion paper(not required)—exposure draft (atleast 9 members should approve for issuance)—drafts the IFRS—at least 9 members should approve9.Statement of position: issued by AICPA American Institute of Certified Public AccountantsStaff accounting bulletin: issued by SEC securities and exchange commissionAccounting research bulletin: no longer issued at allAccounting standards update: issued by FASB as part of the due-process activities10.Gains or losses that are unusual in nature or occur infrequently but not both, are presentedas a component of income from continuing operations.11.Formal plan to sell a division, estimate impairment loss is recognized in the current period12.Sequence of component of income:IncomeDiscontinued operationExtraordinary items (千万要警惕！！！IFRS prohibit)Accounting principle change (cumulative effect of a change in accounting principle is reported net of tax as an adjustment to beginning RE in the earliest year presented.13.The earliest period that a component of an entity can be reported in discontinued operationsis when the component meets the following held for sale criteria:14.Gross concept—revenues and expenses; Net concept—gains and losses15.Exit or disposal costs: involuntary employee termination benefits, cost to terminate acontract that is not a capital lease, costs to consolidate facilities or relocate employees.16.Adjustment for the prior period will be reflected in beginning RE, not on the incomestatement. The unrealized gain on the AFS is in OCI17.Discontinued operations: Loss from operations-- All 12 months even though interim plan18.Revaluation surpluses recognized when intangible assets and fixed assets are revalued in OCI,IFRS only And revaluation loss not included. Neither gain or loss is recognized as OIC under US GAAP19.20.Related party transaction under US GAAP: should disclose transactions out of ordinarycourse of business. E.g. loan to officers. Not include compensation21.Requirements for annual financial statements(under Regulation S-X): periods presented(BS 2,IS/CF 3)22.Deadline to fileLarge accelerated filer: 60 days (10K), 40 day (10Q)Accelerated filer: 75days, 40 day (10Q)Other: 90 days(10K), 45 days(10Q)23.Required disclosure of 10Q for companies with absence of seasonal fluctuations: the end ofthe preceding fiscal year in addition to the most recent quarter end.24.25.Related party transaction disclosure under IFRS: disclose transactions out of ordinary courseof business, include compensation(officers’ salaries), not include officers’ expense26.Disclosure of risks and uncertainties: nature of operations, use of estimates in thepreparation of financial statements, certain significant estimates, current vulnerability due to certain concentrationsInterim financial reporting27.Interim financial reporting should be viewed as reporting for an integral part of an annualperiod.28.Temporary loss in market value：not recognizedPermanent loss in market value: recognized, if reverse in the following period, recognize increase29.Tax expense not recognized in last quarter should be added to current quarter30.Quantitative thresholds for reportable Segments, 10% size test: revenue, reported profit orloss, assets; 75% reporting sufficiency test. 有赚有赔分开算，看gain占赚了的比重，看loss占损失的比重是否超过10%First time adoption of IFRS:31.Opening IFRS financial statements(BS-3, Others-2, 当年，上年，上年期初)32.Adjustments go directly to RE or another category of equity at the date of transition to IFRS33.Interim financial statement: E.g. Y2 Q3 financial report should includeCash flow: Y2 Q3, Y2 Q1-Q3, Y1 Q3-Y2 Q3.Balance sheet: Y2 Q3, Y1 year end. No corresponding requiredIncome statement: 同Cash flow, may include Y1 Q4-Y2 Q3, Y0 Q4-Y1Q334.An entity has modified liability for its interactive data exhibits for a period of 24 months fromthe time the filer first is required to submit interactive data files.F2-maching foreign currency accounting1.Cost to defense an intangible asset(legal fee), successful-capitalized, unsuccessful-expensedUnder US GAAP R&D expensed, exception:Computer software (sell to outsiders) - technological feasibility, capitalize - greater of straight line or current year revenue/estimated total revenueExpense costs: planning, design, coding, testing until technological feasibilityCapitalize costs: coding, testing, producing product masters after feasibilityInventory: duplicate, packagingComputer software for internal use – straight line ; change mind to sell, recover cost first, then recognize revenueUnder IFRS, development can be capitalized.2.Revaluation of asset: below the cost—income statement; above the cost—OCI3.All organizational costs (star-up costs) should be expensed when incurred.4.Goodwill impairment :lecture 1 Page 24,25pleted contract method: revenue not recognized until the project is complete if profit;loss recorded in full when it is discoveredInstallment method: calculate gross profit rate every year, recognize deferred gross profit= profit rate*installment receivable6.Under IFRS: exchange of similar assets are not regarded as exchange with commercialsubstance, no gains are recognized!7.Foreign currency: translation adjustments-OCI, remeasurement – income statement8.Amortization of capitalized software costs equals the greater of straight-line amortization orsales revenue from the software for the period/total projected sale9.Under US GAAP, R&D is expensed, the cost of patent= costs of registering the patent.Amortization period = lesser of legal life or economic life10.Software for internal use, unrelated to production is not considered R&D11.Sales revenue includes tax12.Reversal of impairment losses is prohibited under US GAAP unless the asset is held fordisposal; IFRS allows reversal13.Equipment in R&D: for current project only—include all, for current and future project-depreciation expense included14.Revaluation gain: reverse the revaluation loss first on income statement, then recognized inOCIRevaluation loss: always in OCI15.Goodwill impairment test at which level:US GAAP: reporting unitIFRS: cash-generating unitLoss on goodwill impairment is booked on the income statement16.Gross profit=net sales-COGS17.Installment receivables at year-end on current year sales lead to deferred gross profit18.区分installment sales method & cost recovery methodInstallment sales method: it is doubtful that the amount due will be collected (impossible to establish a reasonable bad debt percentageCost recovery method: collection is in doubt19.Exchanges lacking commercial substance:No boot, no gain; boot paid, no gain; boot received <25%, proportional amount of the gain is recognized (boot/total consideration received); boot received>25%, recognizedNew basis = FV of new assets – unrecognized gain = BV of old asset + gain – boot倒挤出来的20.Exchange with commercial substance:Always recognize gains and losses; as sale, G/L = FV of asset- BV of assetNew basis = FV of old asset + boot = FV of asset received21.Current cost amounts of inventory and PPE are measured at current cost or lowerrecoverable amount at the measurement date22.G/L resulting from foreign exchange transactions that are an extension of the parent’sdomestic operations are income from continuing operations23.Foreign currency transaction gain/loss is calculated on the balance sheet date withcomparison to the spot rate on 12/3124.Translation(current) method：all income statement items are translated using heweighted-average exchange rate.If a foreign subsidiary’s local currency is the functional currency and the economy of the foreign entity is not highly inflationary, then the translation method is used.25.Income tax-basis financial statements differ because it recognize certain revenues andexpenses in different reporting periods26.On personal statement of financial condition, estimated income taxes equals the differencebetween fair values and tax bases of assets and liabilities27.Other comprehensive bases of accounting (OCBOA) are non-GAAP presentations that havewidespread understanding and support, including cash basis, tax basis, a definite set of criteria have substantial support, regulatory basis.Cash flow report not required!28.Cash basis financial statements use the Modified Cash Basis Financial Statements to includeaccrual basis accounting. Common modifications include:29.Personal Statement of financial condition: Assets are reported at estimated fair value30.R&D costs of any nature undertaken on behalf of others under a contractual arrangement –don’t expense; costs of R&D performed by another company is also expensed as R&D cost 31.The equipment can only be capitalized if it had an alternative use! If the equipment can beused only for certain project, it should be expensed right away32.Annual premium paid is recognized as insurance expense over time33.Under installment method, the amount of deferred gross profit is a contra account to AR34.Royalties received should be reported as revenue in the period earned not evenly over thelife of the agreement. B/c royalties are usually a percentage of actual sales generated unevenly over the life of the agreement35.Current cost financial statement report holding gains and losses on all accounts(期初期末资产差额)Price level index is not “current method”, it is used for “historic/constant dollar”36.disclose information about the effect of changing prices should report in supplementaryinformation to the financial statements37.translation loss from wholly owned foreign subsidiary is not included in net income, rather, inOCI-shareholders’ equityinstallment method，外汇交易损失不熟悉38.gains from remeasuring a foreign subsidiary’s financial statements from the local currencyshould be reported as part of continuing operationsF3 marketable securities and business combinations企业合并会计1.Equity method：should have the ability to exercise significant influence2.Acquisition method下：In process R&D Carry as assets3.GAAP Full goodwill method: Paid/%-total FV noncontrolling interest includes goodwillIFRS Part goodwill method: Paid-total FV*% noncontrolling interest doesn’t include goodwill4.Bargain purchase(negative goodwill) is credited to gain,not goodwill5.计算支付对价的时候，要把当期发生的成本费用化！！！不要资本化！关联方交易会计6.Intercompany sales计算方法，两家公司的revenues相加-合并报表上的revenues7.母子公司之间买卖股票要100% eliminate！！！8.对被投资公司持股50%以下，Receivables and payables to the investee要单独列报，但不用consolidate合并。
2011年注册会计师全国统一考试《审计》科目试题及答案解析
2011年注册会计师全国统一考试《审计》科目试题及答案解析一、单项选择题(本题型共5大题，20小题，每小题l分，本题型共20分。
每小题只有一个正确答案，请从每小题的备选答案中选出一个你认为正确的答案，在答题卡相应位置上用2B铅笔填涂相应的答案代码。
答案写在试题卷上无效。
)(一)ABC会计师事务所负责审计甲公司2010年度财务报表，并于2011年4月1日出具了审计报告，ABC会计师事务所于2011年6月1日遇到下列与法律责任有关的事项，请代为作出正确的专业判断。
1.(本题涉及的考点在2015年教材已删除)利害关系人以ABC会计师事务所出具了不实报告并致其遭受损失为由，向人民法院提起民事侵权赔偿诉讼。
下列审计报告中，人民法院不将其界定为不实报告的是( )。
A.ABC会计师事务所违反法律法规的规定出具的具有虚假记载的审计报告B.ABC会计师事务所出具的与甲公司预期的形式和内容不同的审计报告C.ABC会计师事务所违反执业准则的规定出具的具有重大遗漏的审计报告D.ABC会计师事务所违反诚信公允原则出具的具有误导性陈述的审计报告【答案】B【解析】根据《司法解释》第二条，如果会计师事务所违反法律法规、中国注册会计师职业准则和规则以及诚信公允的原则，出具存在虚假记载、误导性陈述或者重大遗漏的审计业务报告，则应认定这些审计报告为不实报告。
选项A、C、D均符合不实报告的定义。
2.(本题涉及的考点在2015年教材已删除)人民法院受理了利害关系人提起的诉讼，初步判断ABC会计师事务所承担相应的责任。
下列有关赔偿责任的说法中正确的是( )。
A.如果利害关系人存在过错，应当减轻ABC会计师事务所的赔偿责任B.ABC会计师事务所应当对所有使用了其不实审计报告的机构或人员承担赔偿责任C.ABC会计师事务所承担的赔偿责任应以其收取的审计费用为限D.ABC会计师事务所应当对与甲公司发生交易的利害关系人承担第一位责任【答案】A【解析】选项A恰当，利害关系人明知会计师事务所出具的报告为不实报告而仍然使用的，人民法院应当酌情减轻会计师事务所的赔偿责任。
AICPA（美国CPA）考试认证介绍及报考全攻略
AICPA（美国CPA）考试认证介绍及报考全攻略美国AICPA介绍美国注册会计师协会(AICPA)成立于1887年，成立时协会的名称是美国公共会计师协会(American Association of Public Accountants,AAPA)。
1916年AAPA更名为美利坚会计师协会(Institute of Public Accountants)，当时拥有1150名会员。
1917年再次更名为美国会计师协会(American Institute of Accountants)，并且，一直延用到1957年才改为美国注册会计师协会(American Institute of Certified Public Accountants)。
1936年，AICPA 与1921年成立的美国注册会计师公会(American Society of Certified Public Accountants)进行了合并。
截止2005年底，AICPA拥有327，135名正式会员。
在一个多世纪的历程中，它由小到大、由弱变强，成为当今世界上最富影响力的会计职业组织。
AICPA设有以下委员会：会计及检查服务委员会、会计准则执行委员会、同业互查委员会、审计准则委员会、考试委员会、管理后续教育委员会、信息技术执行委员会、咨询服务执行委员会、个人财务计划执行委员会、私营公司业务执行委员会、职业道德执行委员会、SEC业务部门执行委员会，以及税务执行委员会等。
AICPA拥有规则制订权、业务监管权和部分违规处罚权。
AICPA 对注册会计师和会计师事务所的管理通过以下几个方面进行：1.制定准则和规则。
包括制定审计准则、编报和审阅准则、其他鉴证准则、质量控制准则、咨询服务和纳税实务准则以及职业行为守则。
2.组织注册会计师考试和阅卷。
3.进行后续教育。
4.促进准则和规则的实施。
美国CPA简介美国纽约州从1896年开始，便以考试的方式来测试会计师的资格。
aicpa 执照条件
aicpa 执照条件
AICPA执照条件
获取AICPA（美国注册会计师协会）执照是成为合格会计专业人员的重要一步。
AICPA执照代表了在美国会计行业的最高认证，持有该执照的会计师可以享受更广泛的职业发展机会和权威性。
要获得AICPA执照，个人需要满足以下条件：
1. 完成相关学历要求：申请人必须拥有四年制学士学位，并且该学位必须在认可的高等教育机构获得，且与会计相关。
此外，还要求申请人完成特定的会计和商业课程。
2. 完成AICPA考试：获得AICPA执照需要通过四个部分的考试，包括审计和事务性服务、管理会计与管理学、财务会计和报告、税务。
考试的难度较高，需要充分准备与复习。
3. 相关工作经验：申请人需要具备至少两年的相关工作经验。
这些经验必须是在公共会计、企业会计、政府会计或内部审计等领域获得的。
申请人也可以通过参与AICPA认可的实习计划来积累必要的工作经验。
4. 遵守道德规范：申请人必须遵守AICPA的道德规范，包括诚实、诚信、保密等。
AICPA非常重视会计行业的道德规范，因此道德背景调查也是获得执照的重要环节。
5. 取得州会计执照：虽然AICPA是一个国家性的组织，但它认可各个州的会计执照。
因此，获得AICPA执照前，个人需要首先获得其所在州的会计执照。
申请AICPA执照是一个艰巨的任务，需要申请人在学历、考试、工作经验和道德等方面都能够达到相应的标准。
但是，一旦获得执照，会计专业人员将有更广阔的职业发展机会，并享受到更高的声望和荣誉。
CIIA考试历年真题2011-2012 答案PDF版
关注证书君，让你复习时感到贴心；关注证书君，让你考试时感到顺心；关注证书君，让你出分时感到开心：/601118526/考试二固定收益估值和分析衍生产品估值和分析投资组合管理答案最终考试2011年3月问题1：固定收益估值和分析 (43 分)下面给出的只是参考答案，不代表是唯一的计算方法和解释。
考生给出的计算和解释只要是合理的就可以（不同的计算方法对应的计算结果可能会不同）。
a) a1)永久债券的价格P 等于其固定票息（C ）除其收益率（R ）：42.77%25.4%50.36R C P =+==(4 分) a2)永久债券的麦考利久期 D 定义如下：年9.131%25.4%50.3111=++=+=Yield D修正久期 D mod 是： 9.12%25.4%50.319.13Yield 1D D mod =++=+=(4 分)其他解法：:麦考利久期： y y1D +=修正久期 9.120775.01y 1y 1D D mod ===+=(4 分) a3)永久债券的价格 P 近似为 (y 是收益率):()99.9%1%25.4%50.319.1342.77y y 1D P P =-⋅++⋅-=∆⋅+⋅-=∆结果新的价格是 77.42 + 9.99 = 87.41 (4 分) a4)只有当收益率曲线发生微小的平行移动时，债券价格的线性近似才适用。
利差收紧100bps 并不小，也就是说这里的线性近似不适用，利差收紧后债券的准确价格是88.89， 而不是上面近似的 87.41，89.88%1%75.76y CF P =-==(5 分)b1)如果赎回债券，可依照下列步骤计算经济损失（单位：百万欧元）：- 100%的价格赎回导致支付 1,000（百万欧元）；-其他条件相同的情况下，如果没有赎回，则债券价格77.42，因此负债为774.2（百万欧元）=> 经济损失 = (1 – 0.7742) （十亿欧元） = 225.8 （百万欧元） (4 分)[注:如果基于下列原因,得出“没有损失”这个答案也可算是正确的。
2011_REG-AICPA RELEASE
Following are multiple choice questions recently released by the AICPA. These questions were released by the AICPA with letter answers only. Our editorial board has provided the accompanying explanation.Please note that the AICPA generally releases questions that it does NOT intend to use again. These questions and content may or may not be representative of questions you may see on any upcoming exams.Under the position taken by a majority of the courts, to which third parties will an accountant who negligently prepares a client's financial report be liable?a. Only those third parties in privity of contract with the accountant.b. All third parties who relied on the report and sustained injury.c. Any foreseen or known third party who relied on the report.d. Any third party whose reliance on the report was reasonably foreseeable.Solution:Choice "c" is correct. Under the majority position an accountant is liable for negligence only to third parties whom the accountant knows or should foresee will be relying on the accountant's work. Choice "a" is incorrect. This choice reflects the minority Utramares position. In most states, an accountant's liability extends beyond those who are in privity (i.e., in a contractual relationship with) the accountant.Choice "b" is incorrect. This choice is too broad. An accountant is not liable in negligence merely because someone relied on the accountant's work.Choice "d" is incorrect. This answer is too broad because it is not enough that a party could have foreseeably relied – the party must have actually relied.A company engaged a CPA to perform the annual audit of its financial statements. The audit failed to reveal an embezzlement scheme by one of the employees. Which of the following statements best describes the CPA's potential liability for this failure?a. The CPA's adherence to generally accepted auditing standards (GAAS) may prevent liability.b. The CPA will not be liable if care and skill of an ordinary reasonable person was exercised.c. The CPA may be liable for punitive damages if due care was not exercised.d. The CPA is liable for any embezzlement losses that occurred before the scheme should have beendetected.Solution:Choice "a" is correct. A CPA will be liable in negligence if he or she fails to exercise the care and prudence that an ordinary CPA would exercise in performing an audit. An ordinary CPA would normally adhere to GAAS. Thus, proof of adherence to GAAS may prevent liability.Choice "b" is incorrect. A CPA must perform an audit with the care and skill that an ordinary CPA would exercise; exercising the care and skill of an ordinary, reasonable person is not enough.Choice "c" is incorrect. A CPA may be liable for punitive damages for willful fraud or recklessly performing an audit. While failure to exercise due care is a sufficient basis to impose liability for negligence, it is not a sufficient basis to impose liability for fraud.Choice "d" is incorrect. This choice sets up a strict liability standard – CPAs are liable for any embezzlement losses that should have been detected. The law imposes no such liability. A CPA must at least be negligent before liability will be imposed.In which of the following types of action, brought against a CPA who issues an audit report containing an unqualified opinion on materially misstated financial statements, may a plaintiff prevail without proving reliance on the audit report?a. An action for common law fraud.b. An action for common law breach of contract.c. An action brought under Section 11 of the Securities Act of 1933.d. An action brought under Rule 10b-5 of the Securities Exchange Act of 1934.Solution:Choice "c" is correct. A plaintiff need only prove three elements to recover under section 11 – the plaintiff acquired the stock, the registration statement was signed by the CPA and contains a material misrepresentation or omission of fact, and damages. All of the other causes of action listed require proof of reliance.Under the Negotiable Instruments Article of the UCC, the proper party to whom a check is presented for payment is:a. The drawer.b. The maker.c. The holder.d. The draweeSolution:Choice "d" is correct. A drawer (the check writer) draws a check payable to the payee from the drawee bank.Choice "a" is incorrect. The drawer is the person who writes the check.Choice "b" is incorrect. A maker is a person who makes a (promissory) note. A note is presented to the maker for payment, but a check is not a type of note; it is a type of draft, and drafts are presented to a drawee for payment.Choice "c" is incorrect. A holder is someone in legal possession of a check; the holder may be the payee or some subsequent transferee of the payee. In any event, a check is not presented to a holder for payment.Under the Secured Transactions Article of the UCC, which of the following statements is correct regarding a security interest that has not attached?a. It is effective against the debtor, but not against third parties.b. It is effective against both the debtor and third parties.c. It is effective against third parties with unsecured claims.d. It is not effective against either the debtor or third parties.Solution:Choice "d" is correct. A security interest is not effective against anyone before it attaches to the collateral. Thus, all of the other answer choices are incorrect.Which of the following transactions is subject to registration requirements of the Securities Act of 1933?a. The public sale of stock of a trucking company regulated by the Interstate Commerce Commission.b. A public sale of municipal bonds issued by a city government.c. The issuance of stock by a publicly-traded corporation to its existing shareholders because of a stocksplit.d. The public sale by a corporation of its negotiable 10-year notes.Solution:Choice "d" is correct. No registration exemption is available for sales of long term notes.Choice "a" is incorrect. Securities of regulated common carriers are within a securities exemption (on the rationale that the regulating government agency will oversee the securities issuance).Choice "b" is incorrect. The issuance of securities of governmental bodies generally is within a securities exemption.Choice "c" is incorrect. Exchanges with existing shareholders are within a transaction exemption if no sales commission is paid in connection with the sale.In the current year, Essex sold land with a basis of $80,000 to Yarrow for $100,000. Yarrow paid $25,000 down and agreed to pay $15,000 per year, plus interest, for the next five years, beginning in the second year. Under the installment method, what gain should Essex include in gross income for the year of sale?a. $25,000b. $20,000c. $15,000d. $5,000Solution:Choice "d" is correct. Under the installment method, revenue is reported (recognized) over the period in which the cash payments are received. Included gross income is determined in 3 steps:Step 1: Gross Profit: Sale on Installment $100,000Cost $ 80,000Total Gross Profit $ 20,000Step 2: Gross Profit Percentage :Gross Profit/Sale on Installment ($20,000/$100,000) = 20%Step 3: Taxable Gross Profit:Collections ($25,000) x Gross Profit Percentage (20%) = $5,000Sam's year 2 taxable income was $175,000 with a corresponding tax liability of $30,000. For year 3, Sam expects taxable income of $250,000 and a tax liability of $50,000. In order to avoid a penalty for underpayment of estimated tax, what is the minimum amount of year 3 estimated tax payments that Sam can make?a. $30,000b. $33,000c. $45,000d. $50,000Solution:Choice "b" is correct. To avoid penalties, if a taxpayer owes $1,000 or more in tax payments beyond withholdings, such taxpayer will need to have paid in for taxes the lesser of:90% of the current year's tax ($50,000 x 90%) = $45,000, or100% of the previous year's tax ($30,000 x 100%) = $30,000However, if the taxpayer had adjusted gross income in excess of $150,000 in the prior year, 110% of the prior year's tax liability is used to compute the safe harbor for estimated payments. (Previous year's tax $30,000 x 110% = $33,000).Choice "a" is incorrect. $30,000 is 100% of last year's tax. This would be sufficient if the previous year's income were $150,000 or less.Choice "c" is incorrect. $45,000 is 90% of this year's tax, which is sufficient, but we are looking for the minimum amount.Choice "d" is incorrect. $50,000 is 100% of the current year's tax, which is sufficient, but more than required.On January 1, Fast, Inc. entered into a covenant not to compete with Swift, Inc. for a period of five years, with an option by Swift to extend it to seven years. What is the amortization period of the covenant for tax purposes?a. 5 years.b. 7 years.c. 15 years.d. 17 years.Solution:Choice "c" is correct. Intangibles such as goodwill, licenses, franchises, trademarks and covenants not to compete may be amortized using the straight line basis over a period of 15 years, starting with the month of acquisition. Note, the difference for GAAP purposes: Intangible assets with indefinite lives are subject only to an impairment test, and intangible assets with finite lives are amortized over those lives and also subject to an impairment test.Choice "a" is incorrect. The time certain does not impact the amortization period.Choice "b" is incorrect. The option to extend does not impact the amortization period.Choice "d" is incorrect. 17 years is longer than required to amortize intangible assets.Decker sold equipment for $200,000. The equipment was purchased for $160,000 and had accumulated depreciation of $60,000. What amount is reported as ordinary income under Code Sec. 1245?a. $0b. $40,000c. $60,000d. $100,000Solution:Choice "c" is correct. Under Sec. 1245, ordinary income is recognized on the gain to the extent of the accumulated depreciation. Any gain in excess of the original cost is capital gain.Choice "a" is incorrect. The total gain is $100,000 which is the sales price ($200,000) in excess of cost ($160,000) less depreciation ($60,000). Under Sec. 1245, ordinary income is recognized on the gain to the extent of the accumulated depreciation. Any gain in excess of the original cost is capital gain. Choice "b" is incorrect. Under Sec. 1245, ordinary income is recognized on the gain to the extent of the accumulated depreciation. Any gain in excess of the original cost is capital gain. The total gain is $100,000, but only $60,000 is ordinary income and $40,000 is capital gain income.Choice "d" is incorrect. The total gain is $100,000, but only $60,000 is ordinary income and $40,000 is capital gain income.Lobster, Inc. incurs the following losses on disposition of business assets during the year:Loss on the abandonment of office equipment $25,000Loss on the sale of a building (straight-linedepreciation taken in prior years of $200,000) 250,000Loss on the sale of delivery trucks 15,000What is the amount and character of the losses to be reported on Lobster's tax return?a. $40,000 Section 1231 loss only.b. $40,000 Section 1231 loss, $50,000 long-term capital loss.c. $40,000 Section 1231 loss, $250,000 long-term capital loss.d. $290,000 Section 1231 loss.Solution:Choice "d" is correct. Section 1231 assets are comprised principally of depreciable personal and real property used in the taxpayer's trade or business and held for over twelve months. Trade or business property and capital assets (held over twelve months) that have been involuntarily converted are also included. All of the assets listed in this problem are Section 1231 assets. Net 1231 losses (Sec. 1231 losses less Sec. 1231 gains) are treated as ordinary losses.In the current year, a taxpayer reports the following items:Salary $50,000Income from partnership A, in which the taxpayer materially participates 20,000Passive activity loss from partnership B (40,000)During the year, the taxpayer disposed of the interest in partnership B, which had a suspended loss carryover of $10,000 from prior years. What is the taxpayer's adjusted gross income for the current year?a. $20,000b. $30,000c. $60,000d. $70,000Solution:Choice "a" is correct. The $50,000 salary and income from partnership activity of $20,000 are taxable. Typically, passive activity losses, whether in the current or prior years, may only be used to offset passive activity income. The exception to this is in the year the passive activity is disposed of (sold), if still unused, passive activity losses are fully deductible in the year of disposal:Salary $50,000+ Income from partnership A 20,000- PAL from partnership B (40,000)- Loss carryover from partnership B (10,000)Adjusted gross income $20,000Stone owns 100% of an S corporation and materially participates in its operations. The stock basis at the beginning of the year is $5,000. During the year, the corporation makes a distribution of $3,500 and passes through a loss from operations of $2,000 for the year. What loss can Stone deduct on Stone's personal tax return?a. $0b. $1,500c. $2,000d. $5,500Solution:Choice "b" is correct. An S Corporation shareholder's basis is reduced by distributions to the shareholders as well as loss or expense items. However, loss deductions are limited to a shareholder's adjusted basis in S corporation stock plus direct shareholder loans to the corporation. Any losses disallowed may be carried forward indefinitely and will be deductible as the shareholder's basis is increased.Beginning Basis $5,000Less: Distributions to Shareholder ($3,500)Less: Shareholder share of losses ($1,500) Excess $500 carried forward indefinitely.Ending Shareholder Basis 0Choice "a" is incorrect. Losses are deductible only to the extent of the shareholder's basis.Choice "c" is incorrect. The shareholder cannot deduct the full loss without a sufficient amount of basis in the S corporation stock.Choice "d" is incorrect. The shareholder cannot have a negative basis as a result of distributions and losses.Farr, an unmarried taxpayer, had $70,000 of adjusted gross income and the following deductions for regular income tax purposes:Home mortgage interest on a loan toacquire a principal residence $11,000Miscellaneous itemized deductionsabove the threshold limitation $ 2,000What are Farr's total allowable itemized deductions for computing alternative minimum taxable income?a. $0b. $2,000c. $11,000d. $13,000Solution:Choice "c" is correct. Both mortgage interest and miscellaneous itemized deductions are deductible for regular (schedule A) tax purposes. However, miscellaneous itemized deductions are "adjustments" and, therefore, are not allowed as deductions for alternative minimum tax (AMT) purposes.Choice "a" is incorrect. Mortgage interest is allowed as a deduction for AMT purposes.Choice "b" is incorrect. Miscellaneous itemized deductions are not allowed for AMT purposesChoice "d" is incorrect. The $2,000 miscellaneous itemized deductions are an add back for AMT purposes.Robin, a C corporation, had revenues of $200,000 and operating expenses of $75,000. Robin also received a $20,000 dividend from a domestic corporation and is entitled to a $14,000 dividend-received deduction. Robin donated $15,000 to a qualified charitable organization in the current year. What is Robin's contribution deduction?a. $15,000b. $14,500c. $13,900d. $13,100Solution:Choice "b" is correct. Corporations making contributions to recognized charitable organizations are allowed a maximum deduction of 10% of their taxable income. Taxable income is calculated before the deduction of: (1) any charitable contribution; (2) the dividends received deduction; (3) any net operating loss carryback; (4) any capital loss carryback; or, (5) U.S. production activities deduction.Revenues $200,000Dividends Received $20,000Less: Operating expenses ($75,000)Income before the dividends received deduction $145,000x 10%Maximum allowable charitable deduction $14,500Note: Excess charitable contributions not allowed as a deduction due to the 10% limitation may be carried forward up to five years.Choice "a" is incorrect. The full $15,000 would not be allowed due to the 10% limitation illustrated above. Choice "c" is incorrect. The dividends received are considered in taxable income for purposes of the 10% limitation.Choice "d" is incorrect. The 10% limitation is applied before the dividends received deduction."Hot assets" of a partnership would include which of the following?a. Cash.b. Unrealized receivables.c. Section 1231 assets.d. Capital assets.Solution:Choice "b" is correct. As a general rule, a partner who sells or exchanges his or her partnership interest has a recognized capital gain or loss. The capital gain or loss is measured by the difference between the amount realized for the sale and the adjusted basis of the partnership interest.An exception to the capital gain treatment is on any gain that represents a partner's share of "hot assets". Any gain that represents a partner's share of hot assets is treated as ordinary income. Hot assets are: (1) Unrealized receivables and, (2) Appreciated inventory.Choice "a" is incorrect. Cash is not a hot asset.Choice "c" is incorrect. Section 1231 assets are not hot assets.Choice "d" is incorrect. Capital assets are not hot assets.George and Martha are equal partners in G&M Partnership. At the beginning of the current tax year, the adjusted basis of George's partnership interest was $32,500, which included his share of $40,000 of partnership liabilities. During the tax year, the following information applied to G&M: Operating loss $30,000Interest and dividend income 8,000Partnership liabilities at end of year 24,000What was the basis of George's partnership interest at year end?a. $13,500b. $21,500c. $29,500d. $43,500Solution:Choice "a" is correct. A partner's share of operating losses reduces that partner's basis. Likewise, a reduction in a partner's share of liabilities reduces basis. A partner's basis will increase by that partner's share of income such as dividends and interest.Initial basis in partnership interest $32,500Equal share of interest and dividends 4,000Equal share of operating loss (15,000)Share of decreased partnership liabilities at year end (8,000)Basis of George's partnership interest at year end $13,500Choice "b" is incorrect. Reducing liabilities decreases basis.Choice "c" is incorrect. Equal partners would divide partnership activity equally.Choice "d" is incorrect. Operating losses are a reduction of basis.As a general partner in Greenland Associates, an individual's share of partnership income for the current tax year is $25,000 ordinary business income and a $10,000 guaranteed payment. The individual also received $5,000 in cash distributions from the partnership. What income should the individual report from the interest in Greenland?a. $5,000b. $25,000c. $35,000d. $40,000Solution:Choice "c" is correct. A partner must include in income their share of partnership income (even if not received) on their tax return in the taxable year within which the taxable year of the partnership ends. This income includes guaranteed payments.Withdrawals/distributions are not a taxable event, yet will decrease the partner's basis.Choice "a" is incorrect. Cash distributions are not included in income.Choice "b" is incorrect. Guaranteed payments are taxable income to the receiving partner.Choice "d" is incorrect. Distributions are not income, since the money was taxed when the partnership earned such money, but would reduce the partner's basis.In the current year, when Hoben's tax basis in Lynz Partnership interest was $10,000, Hoben received a liquidating distribution as follows:Adjusted Fairtax basis market valueMarketable securities $5,000 $5,000Land 25,000 27,000Lynz had no appreciated inventory, unrealized receivables, or properties that had been contributed by its partners. What was Hoben's recognized gain on the distribution?a. $0b. $15,000c. $22,000d. $32,000Solution:Choice "a" is correct. In a complete liquidation, the partner's basis for distributed property is the same as the adjusted basis of his/her partnership interest, reduced by any money actually received. The partner recognizes gain only to the extent that money received exceeds the partner's basis in the partnership. Therefore, the partner's basis in the distributed assets as part of the liquidation would be $10,000, with no immediate recognized gain.Choice "b" is incorrect. The partner recognizes gain only to the extent that money received exceeds the partner's basis in the partnership.Choice "c" is incorrect. The partner recognizes gain only to the extent that money received exceeds the partner's basis in the partnership.Choice "d" is incorrect. The partner recognizes gain only to the extent that money received exceeds the partner's basis in the partnership.Pursuant to Treasury Circular 230, which of the following statements about the return of a client's records is correct?a. The client's records are to be destroyed upon submission of a tax return.b. The practitioner may retain copies of the client's records.c. The existence of a dispute over fees generally relieves the practitioner of responsibility to return theclient's records.d. The practitioner does not need to return any client records that are necessary for the client to complywith the client's federal tax obligations.Solution:Choice "b" is correct. A tax preparer should retain client records for three years.Choice "a" is incorrect. A tax preparer should retain client records for three years.Choice "c" is incorrect. Generally, at the request of the client, the practitioner must return all client records. An exception is if state law allows the practitioner to retain the records in the case of a fee dispute, the practitioner may do so. However, the practitioner must (1) return to the client those records which must be attached to the tax return, and (2) allow the client to review and copy the practitioner-retained client records related to the client's federal tax obligation.Choice "d" is incorrect. The general rule is to return all requested records.According to the AICPA Statements on Standards for Tax Services, which of the following factors should a CPA consider in choosing whether to provide oral or written advice to a client?a. Whether the client will seek a second opinion.b. The tax sophistication of the client.c. The likelihood that current tax litigation will impact the advice.d. The client's business acumen.Solution:Choice "b" is correct. In determining whether to provide advice in writing, the tax preparer should consider, among other factors, the sophistication of the tax client.Choice "a" is incorrect. Whether the client will seek a second opinion should not impact giving verbal or written advice.Choice "c" is incorrect. Verbal or written advice should not be determined by tax legislation.Choice "d" is incorrect. The client's business acumen should not be considered when deciding to give them verbal as opposed to written advice.Louis, the volunteer treasurer of a nonprofit organization and a member of its board of directors, compiles the data and fills out its annual Form 990, Return of Organization Exempt from Income Tax. Under the Internal Revenue Code, Louis is not considered a tax return preparer because:a. He is a member of the board of directors.b. The return does not contain a claim for a tax refund.c. He is not compensated.d. Returns for nonprofit organizations are exempt from the preparer rules.Solution:Choice "c" is correct. The term "tax return preparer" means any person who prepares for compensation, or who employs one or more persons to prepare for compensation, any tax return required under the IRC or any claim for refund of tax imposed by the IRC.Choice "a" is incorrect. Board status alone does not determine tax preparer status.Choice "b" is incorrect. Claim for a refund or underpayment is not a factor in determining tax preparer status.Choice "d" is incorrect. There is no such exception that exists.Under agency law, which of the following statements best describes ratification?a. A principal's affirmation of an agent's authorized act.b. A principal's affirmation of an agent's unauthorized act.c. A principal's approval in advance of an agent's acts.d. A principal's disavowal of an agent's unauthorized act.Solution:Choice "b" is correct. If an agent acts without authority but purportedly on behalf of a principal, and the principal is aware of all of the material facts regarding the transaction and affirms the agent's acts either expressly or impliedly (e.g., by retaining the benefits of the transaction when he or she could have declined or returned the benefits) a ratification has occurred.Choice "a" is incorrect. For a ratification to occur, the agent must have acted without authority.Choice "c" is incorrect. If a principal approves the agent's acts in advance, the agent acts with authority; ratification involves a situation in which the agent acts without authority.Choice "d" is incorrect. Disavowal of an agent's unauthorized act is the opposite of ratification.Pierce owed Duke $3,000. Pierce contracted with Lodge to paint Lodge's house and Lodge agreed to pay Duke $3,000 to satisfy Pierce's debt. Pierce painted Lodge's house but Lodge did not pay Duke the $3,000. In a lawsuit by Duke against Pierce and Lodge, who will be liable to Duke?a. Pierce only.b. Lodge only.c. Both Pierce and Lodge.d. Neither Pierce nor Lodge.Solution:Choice "c" is correct. Duke is a creditor of Pierce and Pierce made a contract with Lodge benefiting Duke, making Duke a creditor beneficiary of the Pierce-Lodge contract. If there is a breach of a contract benefiting a third party creditor, the creditor beneficiary may sue the promisor under the third party beneficiary contract or the party who owed the creditor the original debt under the original debt. Thus, none of the other choices is correct.。
aicpa知识点总结
aicpa知识点总结AICPA的会计准则和标准AICPA发布了《通用会计准则》（GAAP），在美国会计行业和监管当局中广泛使用。
GAAP是会计专业的规范，规定了财务报表的准备和披露的标准，考虑了企业的财务活动和经济环境。
GAAP的目的是提供一种统一的标准，以便投资者、银行、监管机构等不同利益相关者可以比较和分析企业的财务状况和运营绩效。
在美国，公开上市公司必须按照GAAP准则编制财务报表。
AICPA还发布了《审计准则》（GAAS），规范了注册会计师在执行审计工作时遵循的标准和程序。
GAAS旨在确保审计工作的质量、独立性和客观性，以提供对财务报表的可靠保证。
注册会计师在执行审计工作时必须遵守GAAS的规定。
此外，AICPA还发布了《税务准则》、《管理会计准则》和《信息技术审计准则》等一系列准则，以规范不同领域的会计工作。
AICPA的会计专业考试AICPA还负责管理注册会计师职业资格考试，即“美国注册会计师考试”（Uniform CPA Examination）。
该考试对会计专业的知识和技能进行全面和系统的测试，包括审计、会计、税务、管理会计等方面的内容。
通过该考试，考生可以取得注册会计师的执业资格，成为AICPA的会员并获得CPA（Certified Public Accountant）的称号。
AICPA还提供了相关的培训和考试准备资源，帮助考生备战注册会计师考试。
此外，AICPA还定期更新考试大纲和考试内容，以确保考试与时俱进，并与会计实践保持一致。
AICPA的会计实践指南AICPA出版了大量关于会计实践的指南和文件，旨在帮助会计师和会计机构提高工作水平和服务质量。
这些指南和文件涵盖了会计准则的解释和应用、审计流程的规范、税务筹划的指导、企业管理的实践等方面的内容。
这些指南和文件的发布和更新，反映了AICPA对会计实践和行业发展的关注和引领作用。
AICPA的会计职业发展和培训AICPA关注会计职业的发展和人才培养，提供了一系列的会计职业发展和培训资源。
aicpa考试试题
aicpa考试试题在财会领域中，AICPA考试是一个备受关注的话题。
AICPA（美国注册会计师协会）考试是全球范围内最具权威性和专业性的财会考试之一。
通过AICPA考试，考生可以获得注册会计师（CPA）资格，这是财会领域中的顶级认证之一。
本文将探讨AICPA考试的试题特点以及备考技巧。
首先，我们来了解一下AICPA考试的试题特点。
AICPA考试分为四个部分，分别是审计与确认、财务会计与报告、调整与管理会计、商业环境与概念。
每个部分都有各自的考试时间和题型。
试题类型包括单选题、多选题、问答题和案例分析题。
这些题型涵盖了财会领域的各个方面，考察考生对财会知识的全面掌握和应用能力。
AICPA考试的试题难度较高，要求考生具备扎实的财会理论知识和实践经验。
试题内容涉及财务报表分析、审计程序、税务法规、成本管理等方面。
考生需要熟悉相关的法规和准则，能够灵活运用财会知识解决实际问题。
此外，AICPA考试还注重考察考生的分析和判断能力，要求考生能够从复杂的情境中提取关键信息，进行合理的决策。
为了顺利通过AICPA考试，考生需要制定科学合理的备考计划。
首先，要充分了解考试大纲和考试要求，明确自己需要掌握的知识点和技能。
其次，要选择适合自己的学习材料和辅导课程。
可以参加培训班或自学，根据自己的学习习惯和时间安排选择合适的方式。
重点复习和练习考试大纲中列出的重要知识点和题型，注重理论与实践相结合，提高解题能力和应试技巧。
在备考过程中，考生还可以参加模拟考试和练习题训练，以熟悉考试形式和题型。
通过反复练习，可以提高答题速度和准确性，增强对知识的记忆和理解。
此外，考生还可以参考过往考生的经验和教训，了解常见的考试错误和解题技巧，避免犯同样的错误。
备考期间，考生还应注重健康和心理状态的调整。
保持良好的作息和饮食习惯，保证充足的睡眠和营养，有助于提高学习效果和应对考试压力。
同时，要保持积极的心态和信心，相信自己的能力和努力，不给自己太大的压力和负担。
美国注册会计师后续教育简介
美国注册会计师后续教育简介美国协会(AICPA)对不同类型的会员，规定了不同的法定学习时间。
你对美国CPA的后续教育了解吗?下面是为大家带来的美国会计师后续教育的知识，欢送阅读。
美国会计师协会(AICPA)对不同类型的会员，规定了不同的法定学习时间。
对于那些从事公开业务(public practice)的会员(即在会计师事务所工作的会计师)，每三年必须完成120小时的后续教育课程，但每年最低不得少于20小时;对于那些从事非公开业务(not public practice)的会员(即不在会计师事务所工作的会计师)，那么每三年必须完成90小时的后续教育课程，但每年最低不得少于15小时;对于在政府部门工作的会员，每两年必须完成80小时的后续教育课程，每年至少20小时。
如果一个会员由从事公开业务转向非公开业务、或者情形相反，那么三年期法定的累计学习时间应予以调整，按公开业务每年40小时、非公开业务每年30小时计算所需要的总学时。
美国会计师协会和各州会计理事会全美协会(NASBA)，于2000年2月对外公布了《后续职业教育准那么公告》(Statement on Standards for Continuing Professional Education)征求意见稿。
在该公告中，明确提倡两种学习方式：一种是有组织的学习活动(sponsored learning activities)，在该方式下，组织者负责将学习方案传递到学员手中，可以采用工作室、研讨会等各种形式;另一种为自主的学习活动(self-directed learning activities)，在该方式下，学习活动是在没有外部组织者的帮助之下自己进展和完成的。
美国会计师协会设置了多种课程来满足职业后续教育的需要，课程种类在150种以上，并且每年大约有三分之一的课程要进展修改或更新。
其后续教育课程按会员的不同职业开展阶段设计，以满足不同层次的培训要求。
美国注册会计师审计收费分析
美国注册会计师审计收费分析在美国，注册会计师（Certified Public Accountant，CPA）的角色是至关重要的，他们负责审计公司的财务报表，确保其准确性和合规性。
审计费用是注册会计师为执行审计工作所收取的代价，本文将探讨美国注册会计师审计收费的相关因素和分析。
1. 审计服务类型的影响首先，审计服务的类型是影响审计收费的重要因素之一。
根据美国注册会计师协会（American Institute of Certified Public Accountants，AICPA）的规定，审计服务可以包括财务报表审计、遵守性审计、内部控制审计等。
不同类型的审计服务所涉及的工作复杂程度和风险程度有所不同，因此会对审计收费产生影响。
2. 公司规模和复杂性公司的规模和复杂性也是决定审计收费的因素之一。
通常情况下，大型企业拥有复杂的商业模式、全球化业务、多项交易等，这些因素会增加审计工作的难度和审核范围，从而对审计费用产生积极影响。
3. 审计风险和责任审计风险和审计师的责任对审计收费产生重要影响。
审计工作本身存在一定的风险，如信息不完整、欺诈行为等。
为了应对这些风险和保护自身利益，注册会计师需要投入更多的时间和资源，从而提高审计收费。
4. 市场竞争和行业标准市场竞争和行业标准对审计收费也起着重要作用。
审计市场存在竞争，不同注册会计师事务所根据其专业声誉、服务质量和客户基础来制定收费标准。
同时，行业标准和市场价格水平也会对审计费用产生影响。
5. 审计周期和工作量审计周期和工作量是影响审计收费的因素之一。
如果审计项目时间紧迫或需要更多的人力资源，注册会计师可能会根据工作量和时间需求来调整审计收费。
6. 法律法规和合规要求最后，法律法规和合规要求也会对审计收费产生影响。
不同行业和企业需要遵守各自的法律法规和合规要求，这可能需要注册会计师投入更多的时间和精力，进而影响审计收费。
结语综上所述，美国注册会计师审计收费受多种因素影响。
2011年AICPA考试改革与调整
作者： 徐海峰
作者机构： 大连大学经济管理学院
出版物刊名： 财会通讯：上
页码： 157-157页
年卷期： 2010年 第9期
主题词： AICPA 考试改革 美国注册会计师协会 调整 上机考试系统 2009年 考试题型 分值分配
摘要：2009年11月30日，美国注册会计师协会（AICPA）的考试委员会（Board of Examiners，以下简称BOE）主席Douglas E．Warren签署意见宣布，从2011年1月1日起美国注册会计师上机考试系统（CBT—e）将有重大调整。
主要体现在考试题型、分值分配和考试时间等方面的变化。
此次AICPA考试改革是继2004年以来由笔试改为上机考试变化最大的一次。
“中国上市公司会计投资者保护指数（AIPI）2011”发布会在北京隆重召开
作者： 无
作者机构： 不详
出版物刊名： 会计之友
页码： 1-1页
年卷期： 2011年 第34期
主题词： 中国社会科学院 北京工商大学 投资者保护 上市公司会计 发布会 国家外汇管理局中国会计学会 企业监事会
摘要：2011年11月2日上午，北京工商大学投资者保护研究中心在北京隆重召开了“中国上市公司会计投资者保护指数（AIPI）2011”发布会。
参加本次会议的有：国有重点大型企业监事会主席季晓南、国家外汇管理局党组纪检组长杨国中、中国社会科学院财贸所所长高培勇、中国会计学会常务副秘书长周守华、香港商品交易所副主席杨孟欣、中国人民大学教授王化成、中国财政杂志社副总编秦中艮、中国证券投资者保护基金代表肖蕊、。
aicpa考试内容
aicpa考试内容
美国注册会计师考试（AICPA）总共包含4门科目，分别是财务会计及报告（FAR）、商业环境及理论（BEC）、审计及鉴证（AUD）和法律法规（REG）。
1. FAR（财务会计与报告）主要测试会计概念框架和监管体制、会计系统、会计系统控制、单一实体会计建账等相关知识。
2. AUD（审计与鉴证）考察审计程序、一般公认审计准则及其他鉴证相关准则等知识，以及执行委任核查所需技能等内容。
3. REG（法律法规）需要考生掌握的内容包括道德、公司治理与商法基础，如商业与职业道德、伦理冲突、公司治理、美国法律及其他国家法律、合同法、劳动法、企业管理与融资等相关知识。
4. BEC（商业环境与理论）则涉及管理会计基础、商业数学基础、商业经济基础、商业环境等内容。
此外，AICPA考试一共有三种考试题型：选择题、案例分析题和写作题，但不同科目的题型分配不同。
例如，财务会计与会计报告/FAR的考试题型为单项选择题组50%+模拟案例题组50%；审计/AUD的考试题型为单项选择题组50%+模拟案例题组50%；商业环境与理论/BEC的考试题型为单
项选择题组50%+模拟案例题组35%+写作题组15%；法律法规/REG的考试题型为单项选择题组50%+模拟案例题组50%。
总体而言，AICPA考试的内容广泛且深入，需要考生具备扎实的专业基础和广泛的商业知识。
如果想要了解更多关于AICPA考试的信息，建议查阅AICPA官方网站或咨询专业的教育机构。
2011保险公司审计实务标准
保险公司审计实务保险公司行业背景新兴行业竞争激烈监管较严人寿保险的新产品人寿保险产品类型∙有两种划分产品类型的方法✓是否分享利润?✓支付何种给付?∙是否分享利润?✓分享利润 - 向保单持有人分红✓不分享利润 - 不向保单持有人分红, 例如：投资连接型保险产品和传统定期保险产品∙支付何种给付✓定期保险 - 在某一时段内死亡给付✓终生保险 - 死亡时给付✓两全保险 - 在死亡和保险期满时给付✓年金保险 - 在一段时间内或终生给付传统分红型保险产品∙基本保险金额∙保单持有人死亡, 期满 (或退保) 时支付的红利∙红利来自保险基金中盈利余额∙余额通常按 90:10 的比例在保单持有人和股东之间分配∙两种( 三种 ) 红利✓定期红利✓期满红利✓中期红利人寿保险的新产品 ( 续 )红利的发放∙红利率每年由指定的保险公司精算师宣布∙发放红利旨在向保单持有人提供稳定的回报∙定期红利✓金额通常较稳定∙满期红利✓金额波动较大✓在保单到期, 死亡或退保时会额外增加✓可能是一大笔支出, 没有保证∙中期红利✓根据索赔情况返还的红利✓没有保证如何管理保险资金以支付红利?∙定期红利被包括在准备金的计算中✓是保险资金的负债之一✓因此通常以保险资金的投资收益和其他利润来支付∙满期红利不包括在准备金的计算中✓没有保证✓不是保险资金的负债✓反应资产份额的计算✓通常反应投资变动✓通常以保险资金余额和投资准备来支付由投资来支持红利型保险产品✓传统的无分红保险产品✓最常见的例子是定期保险✓较为典型的是将收益在保单持有人和股东之间按0:100 的比例分配, 但也可能是按 90:10 的比例分配✓简单固定的保费和固定的给付支出人寿保险的新产品 ( 续 )投资连接型保险产品∙不分利润 - 通常记为 0:100 业务∙保单持有人的收入直接依赖于一个指定基金的资产价值∙此基金是单位化的, 单位价格与资产价值相关∙资产属于保险人, 而非保单持有人 - 投资单位被用来作为收益的衡量尺度∙投资风险完全由保单持有人承担投资连接型两全保险的结构∙保费按照分配率向每张保单分配投资单位∙收费来自✓买卖差价费用✓保费 - 例如保单管理费✓单位数量 - 死亡率演算✓单位价格 - 保险基金管理年费∙死亡给付金额为投资单位价值和保险金额的金额大者∙满期给付为投资单位价值∙退保金为投资单位价值减去退保手续费单位化分红保险产品∙介于投资连接型保险和传统分红型保险产品之间∙按照单位分配保费和费用, 类似投资连接型保险∙单位价格由指定的保险公司精算师决定, 根据分红率增加∙死亡, 到期和退保的给付是根据投资单位价值的, 可能根据以下几点调整：✓满期红利✓退保补偿✓市场价值调整保险公司基本业务流程核保再保佣金理赔投资精算保险业务基本特征业务数量较大业务金额较小专业化程度高对计算机系统要求高保险公司的审计策略审计策略的制定审计策略的执行审计策略的评价普华永道审计策略的制定行业、业务的理解审计风险的评估公司内部控制环境的评估公司信息系统、计算机系统环境的评估 管理层监督控制的评估保险公司审计风险的评估固有风险控制风险检查风险保险公司审计对内部控制的依赖程度取决于审计风险的评估结果较低的依赖程度∙中等的依赖程度∙较高的依赖程度实质性测试和内部控制评估的联系 (如下图 )实质性测试和内部控制评估的联系(图 )C ontrols R eliance O ptions通常采用的审计策略和采用的原因通常采用的审计策略∙较高的内部控制依赖程度∙较少的实质性测试范围采用的原因∙业务量大、单项业务金额小∙传统抽样无法达到所需样本规模审计策略的执行符合性测试∙记录和评价内部控制∙选择和测试关键的内部控制实质性测试∙分析性复核∙详细测试记录和评价内部控制总体控制环境的了解和评价 信息系统和计算机系统控制 公司管理层监督控制公司业务运行控制总体控制环境的了解和评价公司对合规性了解和遵守的程度法律顾问公司对内部控制的重视程度其他信息系统和计算机系统控制了解和测试重要性专业人员 (OSRM)了解和测试的主要方面∙计算机系统研发和实施∙计算机系统运行和维护∙信息安全性∙具体计算机业务系统操作公司业务流程控制业务流程的分类业务流程的测试∙了解和记录∙专业人员的参与 (OSRM)业务流程和会计帐户的关系 (Mapping) 公司管理层监督与控制了解记录和评价 (见材料 )选择、测试关键的监督控制 (见材料 ) 公司业务运行控制了解记录和评价 (见材料 )选择、测试关键的监督控制 (见材料 ) 专业人员的参与 (OSRM)实质性测试分析性复核∙方法 (横向、纵向 )∙参照比率 (资产负债结构等 )∙预期的建立∙差异的分析实质性测试∙分析性复核导向∙跟踪和抽样保险精算和准备金精算的合法性 (参照保监会有关规定) 准备金分类∙寿险准备金产险准备金准备金的测试专业人员的参与准备金的提取∙认定假设的合理性∙检查提取方法的精确性∙检查提取过程的准确性∙评估提取金额的合理性精算所需的基础数据风险在于不准确的数据引起各项准备金计算错误 为避免发生这种错误, 我们必须做到以下几点: ∙确保所有的业务均已记录∙确保业务没有被重复记录为此, 通常需进行下列核对:∙核对上次评估日和这次评估日的一致性∙检查评估时选取数据的控制, 包括查看特别的报告∙查看为不同目的进行评估, 例如对保单的内在价值的评估与对准备金进行的法定精算评估, 所采用数据的一致性精算所采用的基本假设精算的结果通常对所采用的精算假设非常敏感风险在于采用了不恰当的精算假设或在精算模型中未能准确地应用精算假设精算所采用的基本假设 ( 续 )为保证精算假设的适当运用, 我们通常关注以下几点: ∙退保, 死亡率和重残率经验数据的分析∙公司费用的分析∙当前及未来投资环境的分析保证精算假设不可随意变更关注变更精算假设对准备金精算和盈利情况的影响为保证精算假设的恰当运用, 我们必须查看精算模型中精算假设的录入文件精算模型的控制对精算模型的控制是为了确保精算模型的正确运作如果一个精算模型以前未审核过, 我们可能需要复制一些计算样本风险在于精算模型自上次评估后有所变更, 造成准备金计算错误考虑对程序变更的控制∙必须准确指明变更的详细内容∙关注对变更的测试结果∙确信根据法规对精算模型变更的正确操作关注不同模型间的一致性∙例如根据内在价值模型和法定精算模型计算的法定准备金结果的一致性精算结果的汇总精算结果通常会由多种程序计算因此精算结果需要汇总起来, 一般采用电子数据表进行汇总风险在于汇总的过程中并未正确地汇总所有的结果必须根据汇总程序逐步确认所有的数据已得到汇总精算盈余的分析风险在于由于数据, 模型或假设的不准确引起的错误结果通过比较运用实际经验的结果与上次评估的假设来看盈余分析盈余的主要来源通常为:∙投资收益∙退保∙费用分析要考虑最近营运结果的确认实际营运结果对设定新假设有指导作用类似地, 对内在价值的计算, 我们关注内在价值变化的分析。
aicpa法规
aicpa法规
AICPA（American Institute of Certified Public Accountants）是美国注册会计师协会，负责制定和颁布关于注册会计师职业道德、审计准则等方面的规定。
以下是一些与AICPA相关的重要法规和准则：
1.职业道德准则（Code of Professional Conduct）：AICPA的职业道德准则规定了注册会计师在职业行为中应
遵循的道德原则和行为规范。
这些准则包括责任、公众利益、正直、客观和独立、应有的谨慎等，以确保注册会计师在提供专业服务时保持高标准的职业道德。
2.审计准则（Auditing Standards）：AICPA通过其下属的审计准则委员会（Auditing Standards Board, ASB）
发布了一系列审计准则，用于规范注册会计师在执行审计工作时应遵循的原则和程序。
这些审计准则旨在确保审计工作的质量、一致性和可靠性，提高公众对财务报表的信任度。
3.会计准则（Accounting Standards）：虽然AICPA本身不制定会计准则，但它支持并遵循由美国财务会计准
则委员会（Financial Accounting Standards Board, FASB）制定的公认会计准则（Generally Accepted Accounting Principles, GAAP）。
注册会计师在编制和审计财务报表时，需要遵循这些会计准则，以确保财务报表的准确性和公允性。
总之，AICPA的法规和准则在规范注册会计师的职业行为、提高审计质量和维护公众利益方面发挥着重要作用。
作为注册会计师，遵守这些法规和准则是其职业责任和义务。