7月份FAR考试的22个考点回忆

小黄 · 发表于 2014-8-13 09:34:59

本帖最后由小黄于 2014-8-13 09:37 编辑

我是去年8月在高顿报名学习的，因为报名后不久就到美国开始攻读硕士，所以其中有耽搁一段时间，直到今年7月份才参加了FAR的考试，上周刚刚得知成绩，很幸运FAR顺利通过了，以下部分是我回忆出的选择题，simluation我再回忆一下。

1. Government Accounting: What’s the difference between Governmental Funds, Proprietary Funds, Fiduciary Funds? (Special Revenue Fund belongs to which fund category?)

2. Government Accounting: the difference between Modified Accrual and Accrual Basis

3. Government Accounting: Inter-Fund Transaction

4. Government Accounting: The Journal Entry of Encumbrance Accounting

5. Not-for-Profit Accounting: The difference between Unrestricted, Temporary Restricted, Permanently Restricted.

(Note: Governmental, Not-for-Profit Accounting is crucial for your FAR Exam. According to the FAR outline released by AICPA, Governmental & Not-for-Profit Accounting will occupy 14-21% in your score. But this part usually studied in Advanced Accounting Class, and many professor will skip these chapter. So governmental & Not-for-profit may be the part you need to catch up. And if you read the chapter, it’s easier to gain the points.)

6. The difference between IFRS & GAAP. There may be a lot of questions focus on this point. So prepared a compare list of the different of this two accounting principle will be really helpful!

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