喜欢你的人是不会不联系你的，但爱你的人可以做到不联系你。
在美国做会计不需要会计证但是得通过注册会计师Certificate Public Account简称CPA制度美国注册会计师考试为机考但不能像在美国考GMAT一样随时报名随时考考完也不是立即给出成绩要大约两个月后才知道结果出题和判卷由专门的American Institute of CPAs简称AICPA负责考试内容上分四个部分Law, Reporting and Accounting, Auditing, 和Financial Accounting法律条例审计商务环境财务会计一般公司在招聘会计时都会在招聘广告上列示CPA preferred如果想进现在的四大会计师事务所最好先通过CPA考试换个角度说进去之后想要有好的发展也需要有CPA早考晚考只是个时间问题
通过考试并不意味着拿到资格证书要有两年相关工作经验后才能申请会计师资格那时就可以独立开业了
CPA的报考资格为修读满150学分或者取得会计硕士
CPA考试每门都是有有效期的完成CPA的四个部分的考试从第一门考过的日期开始算一共只有一年半的时间把所有部分考过比如说如果四月一日考过第一门在明年的十月一日以前必须考过全部四个部分如果超时第一门考过的成绩就无效了必须重新考就算考过了CPA考试那也还不是CPA还要在会计行工作一到两年才是真正的注册会计简单来说学历+考试+经验=注册会计师要维持CPA的身份每年还必须要修至少四十个学分的成人教育以确保CPA能够赶上新的信息
该考试需要在美国参加离中国最近的考点是关岛美国海外属地
有一种看法认为会计专业在美国比较好找工作就好像在澳洲和加拿大一样但是实际上留学生要想在美国找一份会计工作并非是轻而易举的事例如Pricewater House Coopers 简称PWC普华会计师事务所就只招有绿卡或公民身份的申请人
当然会计专业毕业生如果能够拿到CPA做敲门砖找工作总比那些什么都没有的商科和文科毕业生要相对容易一些
金融会计 Financial Accounting用于企业对外公布会计数据的科学学习的内容包括上市企业对外财政报表的准备以及分析同时会涉及到企业财政税务的方面另外就是会计科学在金融上的应用;例如基础分析资产负债的评估等现金流分析等这一类人才毕业的就业方向多数是上市企业投资分析公司投资银行等出路是比较丰富的着一行的从业人员一般具有CFA,CPA 资格认证
管理会计 Managerial Accounting用于企业内部管理的辅助数据管理会计的报告一般不会对外公布而是为公司管理层用来作决信息使用管理会计的学习对数学基础的考察比较严格学习的内容涉及到管理科学管理决策的比较多管理会计方向人才毕业就业方向多数是大型企业的决策或会计部门如 CFO, Treasurer管理会计的从业人员一般具有 CMA -认证管理会计师资格
审计 Auditing用于核对上次公司财政报表或者评审清盘公司债务的应用科学 Auditing在美国是很吃香的专业因为上市公司每年都投入大量的资金入审计他们的过往一年的财政状况同时政府部门也会用到Auditing人才去监控投资公司银行以及其他金融机构的风险比例. Auditing的学生必须非常的细心和认真一般Auditing的从业人员都具有CPA认证资格
美国会计不少好项目都有先修课prerequisite要求例如
ACCOUNTING:
1.Intermediate Accounting I or the equivalent thereof
2.Intermediate Accounting II or the equivalent thereof
3.Cost Accounting or the equivalent thereof
4.Financial Auditing or the equivalent thereof
5.Federal Taxation or the equivalent thereof
6.Accounting Information Systems or the equivalent thereof
NON-ACCOUNTING:
1.Statistics
2.Basic Finance
3.Economics
4.Business Law
5.Organizational Behavior*
6.Operations or Production Management*
7.Marketing*
这些先修课中最核心的是中级财务会计intermediate accounting以及概率统计高等数学等商科基础课程 其余课程有些可以选修课形式去到美国学校那边补修不影响录取
一般商科非会计专业学生主要缺的是中级财务会计intermediate accounting 和成本会计cost accounting 又叫做管理会计 management accounting 这些是核心课程
也有少数项目比如UNCCH要求本科必须是非accounting背景才能申请
具体要求可以去官方网站查Nanson的学生请去问自己的顾问老师要相关资料
北欧很多学校都是免学费的瑞典的Stockholm UniversitySSELund University, 哥德堡大学等都有会计硕士另外新加坡的大学学费也比较便宜新加坡三间公立大学里只有新加坡管理大学是有专业会计硕士项目提供而且是只有1月开学的并且明确表示不对国际学生提供奖学金
中国香港也开了很多新的会计项目
Washington University in St. Louis Master of Accounting
51, 51, 51; text-indent: 2em;">Vanderbilt University Master of AccoutancyMAcc Valuation
University of Notre Dame Master of Science in Accountancy
University of Southern California Master of Accounting MAcc
University of Virginia M.S. in Accounting
Wake Forest University Master of Science in Accountancy
University of MichiganAnn Arbor Master of Accounting
University of North Carolina–Chapel Hill Master of Accounting
Boston College Master of Science in Accounting
College of William and Mary Master of Accounting
University of Rochester Master of Science in Accountancy
University of California, DavisMaster of Professional Accountancy
Case Western Reserve UniversityMaster of Accountancy
University of MiamiMaster of Accounting
Lehigh University Masters in Accounting & Information Analysis MSAIA
University of Wisconsin–Madison Master of Accountancy
University of Washington Master in Professional Accounting
University of Texas at Austin Master in Professional Accounting
University of Illinois at Urbana-Champaign Master of Science in Accountancy
Pennsylvania State University–University Park Master of Accounting
Yeshiva Universit yMaster of Science in Accounting
George Washington Universit yMaster of Accountancy
Tulane University Master of Accounting
Fordham University Master of Science in Accounting
Ohio State University, Columbus Master of Accounting
University of Maryland, College Park Master of Science in Business: Accounting
Texas A&M UniversityMaster of Science in Accounting
University of California-IrvineMaster of Professional Accountancy
University of FloridaMaster of Accounting
Pepperdine UniversityMaster of Science in Accounting
University of PittsburghMaster of Science in Accounting
Purdue University, West Lafayette Master of Science with a concentration in Accounting
Southern Methodist University MS in Accounting
Northeastern University MS Accounting
University of Georgia Master of Accountancy
Syracuse University MS in Accounting
University of Minnesota–Twin CitiesMaster of Accountancy
Rutgers, the State University of New Jersey–New Brunswick Master of Accountancy in Financial Accounting
Brigham Young University Master of Accountancy
Michigan State University Master of Science in Accounting
University of Iowa Master of Accountancy
Virginia Polytechnic Institute and State University Master of Accounting and Information Systems Options
Indiana University Bloomington Master of Science in Accounting
Baylor University Master of Accountancy
University of Alabama Master of AccountancyMaster of Tax Accounting
University of Delaware Master of Science in Accounting
University of Tulsa Master of Accountancy
Auburn University Master of Accountancy
American University Master of Science in Accounting
Marquette University Master of Science in Accounting
University of Denver Master of Science in Accounting
Drexel University Master of Science in Accounting
University of Missouri Master of Accountancy
Miami University, Oxford Master of Accountancy
Saint Louis University Master of Accounting
Binghamton University, the State University of New York, Master of Science in Accounting
University of Massachusetts Amherst Master of Science in Accounting
University of Colorado Boulder Master of Science in Business Administration-Accounting
Iowa State University Master of Accounting
Texas Christian University Professional Program in Accounting / Master of Accounting
University of California-Riverside Master of Professional Accountancy
University of San Diego Master of Science in Accountancy
The University of Tennessee, Knoxville Master of Accountancy
North Carolina State University Master of Accounting
University of Oklahoma Master of Accountancy
University of Oregon Master of Accounting
Florida State University Master of Accounting
University of Kansas Master of Accounting
University of Nebraska-Lincoln Master of Professional Accountancy
University of South Carolina Master of Accountancy
University at Buffalo, The State University of New York Master of Science in Accounting
Washington State University Master of Accounting
Loyola University Chicago Masters in Accounting
Duquesne University-Pittsburgh Master of Accountancy
