Cost Accounting in the CPA Examination--Revisited.
延续对统一注册会计师考试中成本会计内容的五年回顾,并比较历史权重与AICPA考试委员会征求意见稿中提出的新权重。
Abstract ABSTRACT: This article continues the five-year review of cost accounting on the Uniform CPA Examination. It also compares the historic weighting of Cost Questions to the proposed weighting presented in the Exposure Draft of the AICPA Board of Examiners entitled "Proposed Content Specification Outlines for the Uniform Certified Public Accountant Examination."