六個(gè)非美國CPA證書可以換考AICPA證書（六）

　　VII. Federal Taxation of Entities (18% - 22%)
　　A. Similarities and Distinctions in Tax Treatment Among Business Entities
　　1. Formation
　　2. Operation
　　3. Distributions
　　4. Liquidation
　　B. Differences Between Tax and Financial Accounting
　　1. Reconciliation of book income to taxable income
　　2. Disclosures under Schedule M-3
　　C. C Corporations
　　1. Determination of taxable income/loss
　　2. Tax computations and credits, including alternative minimum tax
　　3. Net operating losses
　　4. Entity/owner transactions, including contributions and distributions
　　5. Earnings and profits
　　6. Consolidated returns
　　D. S Corporations
　　1. Eligibility and election
　　2. Determination of ordinary income/loss and separately stated items
　　3. Basis of shareholder’s interest
　　4. Entity/owner transactions, including contributions and distributions
　　5. Built-in gains tax
　　E. Partnerships
　　1. Determination of ordinary income/loss and separately stated items
　　2. Basis of partner’s/member’s interest and basis of assets contributed to the partnership
　　3. Partnership and partner elections
　　4. Transactions between a partner and the partnership
　　5. Treatment of partnership liabilities
　　6. Distribution of partnership assets
　　7. Ownership changes and liquidation and termination of partnership
　　F. Trusts and Estates
　　1. Types of trusts
　　2. Income and deductions
　　3. Determination of beneficiary’s share of taxable income
　　G. Tax-Exempt Organizations
　　1. Types of organizations
　　2. Obtaining and maintaining tax-exempt status
　　3. Unrelated business income
　　VIII. Governmental and Not-for-Profit Accounting and Reporting (2% - 6%)
　　A. Governmental Accounting Concepts
　　1. Measurement focus and basis of accounting
　　2. Fund accounting concepts and applications
　　3. Budgetary accounting
　　B. Format and Content of Comprehensive Annual Financial Report (CAFR)
　　1. Government-wide financial statements
　　2. Governmental funds financial statements
　　3. Proprietary funds financial statements
　　4. Fiduciary funds financial statements
　　5. Notes to financial statements
　　6. Management’s discussion and analysis
　　7. Required supplementary information (RSI) other than Management’s Discussion and Analysis
　　8. Combining statements and individual fund statements and schedules
　　9. Deriving government-wide financial statements and reconciliation requirements
　　C. Financial Reporting Entity, Including Blended and Discrete Component Units
　　D. Typical Items and Specific Types of Transactions and Event Recognition,Measurement, Valuation, Calculation, and Presentation in Governmental Entity Financial Statements
　　1. Net assets and components thereof
　　2. Fund balances and components thereof
　　3. Capital assets and infrastructure assets
　　4. General long-term liabilities
　　5. Interfund activity, including transfers
　　6. Nonexchange revenue transactions
　　7. Expenditures
　　8. Special items
　　9. Encumbrances
　　E. Not-for-Profit (Nongovernmental) Accounting and Reporting
　　1. Financial Statements including:
　　a. Statement of financial position
　　b. Statement of activities
　　c. Statement of cash flows
　　d. Statement of functional expenses
　　2. Typical Items and Specific Types of Transactions and Events: Recognition, Measurement, Valuation, Calculation, and Presentation in Financial Statements of Not-for-Profit Organizations including:
　　a. Support, revenues, and contributions
　　b. Types of restrictions on resources
　　c. Types of net assets
　　d. Expenses, including depreciation and functional expenses
　　e. Investments