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证书认可:中国承认美国CPA吗?

来源:立信AICPA - 发布时间: 2018-04-17 - 【学会计到立信 相信品牌的力量!】 分享到

  美国CPA中国承认吗?
 
  美国CPA是全球公认的最专业的资格,中国注册会计师的框架、考试都是根据美国来参照的,从1992年至今才短短十几年的成长期,中国CICPA只在中国通行,而美国CPA已有100多年的悠久力史是相当规范的,监管也是最严谨的,全球的地位独一无二,国际会准则委员会的成立、国际准则的制定都是偏向美国准则,否则美国是不加入过际会计准则我为员会,毕竟美国是经济体系大国,金融危机更体现了美国在全球的重要地位,二十一世纪的现在是全球经济一体化,是完全的市场经济主导一切,有市场才有价值,有价值才有真正意义的含金量,我们认为,国内学生经常问的含金量我认为是年收入+职业地位+高端人脉关系是分不开的,所以您是在中国的发达地区前沿城市应该看到企业承认可才是最重要。
 

 
  两个资格是没有可比性的,因为国际地位不同,中国是很强大,但在CPA专业资格上的确是没有美国的国际优势,用收入来衡量就比较实际一点,在国际猎头公司查一下就清楚,高收入的多数是具有很强的国际专业资格必需是英语的,这就足以证明全威度与含金量。


      知识拓展:FAR精选模拟

  On January 2, Year 3, to better reflect the variable use of its only machine, Holly, Inc. elected to change its method of depreciation from the straight-line method to the units of production method. The original cost of the machine on January 2, Year 1, was $50,000, and its estimated life was 10 years. Holly estimates that the machine's total life is 50,000 machine hours. Machine hours usage was 8,500 during Year 2 and 3,500 during Year 1.
 
  Holly's income tax rate is 30%. Holly should report the accounting change in its Year 3 financial statements as a(n):
 
  a. The correct treatment is not provided in any of the answer choices.
 
  b. Adjustment to beginning retained earnings of $2,000.
 
  c. Cumulative effect of a change in accounting principle of $1,400 in its income statement.
 
  d. Cumulative effect of a change in accounting principle of $2,000 in its income statement.
 
  答案:A
 
  Explanation
 
  Choice "a" is correct. A change in the method of depreciation is now considered to be both a change in method and a change in estimate. These changes should be accounted for as changes in estimate and handled prospectively. The new depreciation method should be used as of the beginning of the year of change and should start with the current book value of the underlying asset. No retroactive or retrospective calculations should be made, and no adjustment should be made to retained earnings.
 
  Choices "d", "b", and "c" are incorrect, per the above explanation.

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