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AICPA考试结束后CPE后续教育每年需要多少学时?


时间:2018-03-16 15:07
来源:AICPA考试

  ​立信AICPA老师发现很多考生在参加完AICPA考试获得证书之后就以为结束了,立信AICPA老师提示千万别忘了后续教育CPE的要求!CPE代表的是CPA的终生教育理念,即要求CPA执照持证人确保在执业过程中可以确保足够的专业胜任能力。所以,每个州都要求其所有的active license holder都在一定的期间内 (有些州是2年,有些州是3年) 修满一定的学分。持证人需要将其修到的学分汇报给州会计委员会。

  以华盛顿考生为例,他在获得执照之后,需要在3年内获得120个CPE学分,其中最多只能包含24个非技术类课程学分,至少包含4个道德课程学分。 而中国考生常选的关岛的要求则有所不同,该州的要求是每周期120个CPE总学分(每年至少20个CPE学分),其中包含6个道德课程的学分、至少30个会计和审计学分。 不同的州后续教育周期的起始日期不同。具体可以去各州会计师委员会官网查询。

  知识拓展:FAR模拟精选

  Under U.S. GAAP, what is the present value of all future retirement payments attributed by the pension benefit formula to employee services rendered prior to that date and based on past and current compensation levels only?

  a. Interest cost.

  b. Accumulated benefit obligation.

  c. Service cost.

  d. Projected benefit obligation.

  答案:B

  Explanation

  Choice "b" is correct. Under U.S. GAAP, the accumulated benefit obligation is the present value of future retirement payments attributed to the pension benefit formula to employee services rendered prior to a date, based on current and past compensation levels.

  Choice "c" is incorrect. Service cost is the present value of all pension benefits earned by company employees in the current year.

  Choice "a" is incorrect. Interest cost is the interest on the projected benefit obligation.

  Choice "d" is incorrect. The projected benefit obligation is the present value of future retirement payments attributed to the pension benefit formula to employee services rendered prior to a date, based on current and past and (an assumption about) future compensation levels. The only difference between the accumulated benefit obligation and the projected benefit obligation is the assumption of future compensation levels. The projected benefit obligation is used for most pension calculations.

 

关键词: AICPA考试(555)立信AICPA(28)CPE(4)

作者:AICPA培训

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