1. 緬因州的cpa和紐約州的cpa有什麼區別
USCPA雖是全美統一考試,但是其報考條件根據州別不同而有不同的資格限制:
緬因州考試要求:
報考教育要求:
◆ 學士學位及以上;
◆ 總學分要求:要求必須滿足120個總學分;
◆ 會計學分要求:15個會計學分,包含3分審計;
◆ 無商業學分要求;
◆允許在符合最低學歷要求前120天申請NTS;(但必須在規定時間內滿足學歷學分要求,否則不能提供USCPA考試成績證明)
執照申請
教育要求(Ecation)
◆150個總學分,會計和商業只需要滿足報考時所需學分;
◆學士學位及以上學歷;
工作經驗(Work Experience)
◆ 需要二年的會計工作經驗;
◆ 上司CPA簽字;
國籍、居住和年齡要求
◆ 需要SSN;
◆ 無最低年齡要求;
紐約州AICPA考試要求:
Option 1 (120 licensure requirement): If you applied for licensure and completed your ecation prior to August 1, 2009, you must meet one of the following:
Completed a registered 120 program approved by NYSED (CPA Examination Services reviews ecation. Complete Registered Program Form), or
Completed a bachelor』s degree with a major in accounting from a school accredited in accounting by the Association to Advance Collegiate Schools of Business (AACSB). (CPA Examination Services reviews ecation,) or
Completed a bachelor』s or higher degree and a minimum of 120 semester hours in the following areas:
24 semester hours in accounting to include each of the following:
Financial accounting,
Cost accounting,
Taxation,
Audit and attestation, and
21 semester hours in business and accounting,
6 semester hours (or 4 semester hours at the graate level) in business law,
6 semester hours in finance,
3 semester hours in statistics, and
6 semester hours in economics.
Option 2 (120 sit rule): If you did not apply for licensure prior to August 1, 2009, or if you completed your ecation after August 1, 2009 and want to sit before completing 150 semester hours, you must meet each of the following:
120 semester hours of college level ecation;
A course covering each of the following:
Financial accounting,
Cost or management accounting,
Taxation,
Audit and attestation.
Option 3 (150 licensure requirement): If you applied for licensure or completed your ecation after August 1, 2009 and have completed 150 semester hours, you must meet one of the following:
Completed a registered 150 program approved by NYSED (CPA Examination Services reviews ecation. Complete Registered Program Form), or
Completed a master』s degree with a major in accounting from a school accredited in accounting by AACSB (CPA Examination Services reviews ecation), or
Completed a bachelor』s or higher degree and a minimum of 150 semester (225 quarter) hours in college level ecation to include the following:
33 semester (49.5 quarter) hours in accounting to include each of the following:
Financial accounting,
Cost accounting,
Taxation,
Audit and attestation,
Accounting research, and
36 semester (54 quarter) hours in general business.
Note: The following two subjects: Communications and Ethics and Responsibilities, are required and may come from accounting or business.
Option 4: Fifteen years of public accounting experience acceptable to the State Board for Public Accountancy may be substituted for ecation for the admission to the examination. This experience must be earned under the direct supervision of a U.S. certified public accountant or a New York State public accountant, involve the application of U.S. generally accepted accounting principles (GAAP) and generally accepted auditing standards(GAAS), and contain substantial exposure to auditing and financial statement preparation. The New York State Ecation Department reviews experience (Complete Form 4 – Applicant Experience Record and Form 4B – Verification of Experience by Supervisor).
All official transcripts and/or foreign evaluations must be submitted to CPAES at the time of application.
Applicants who have submitted a licensure application, licensure fee and completed their ecation prior to August 1, 2009, but do not apply for the examination until after this date, can still sit for the examination under the 120 hour rule.
2. 緬因貓證書需要多少錢
3. 買了一隻緬因貓但是沒有父母血統證書,求鑒定
你問的這個貓咪情況,
從你發的照片上來看,
你確認這個是緬因貓?
肯定不是中華田園貓?
好像中華田園貓的橘貓啊。
4. 我想問一下這個是緬因貓嗎
現在體型還小,看不太出來。可能還是狸花貓。
是緬因貓眼睛為圓形,大型長毛貓。血統純的,貓舍會有證書
5. 緬因貓種公有看上的嗎,血統證書丟失
K寶沒丟吧,只是證書沒了,拿著身份證和卡到農行櫃台去補打兩碼信封,重新下載證書。費用10元。
6. 緬因好少呀 有好的緬因賣家嘛
我之前在網上買了一隻,超級好,有證書,那邊說是從莫斯科過來的,接機之後貓咪也健康!
7. 在國外買的緬因貓必須節育後才能空運回國嗎
不需要呀 ,我之前在麥塔買的緬因就沒有絕育呀,還帶證書,服務也好
8. 想買緬因貓,1萬一隻帶證書,大家幫忙看看哪只好
大兄弟 沒圖咋看呀??我朋友在麥塔買的,品相很好 ,服務也很到位 你可以看看
9. 緬因貓壽命有多長
緬因貓
緬因貓有著讓人過目難忘外表,尤其是那條長長的尾巴,叫人愛不釋手,養貓的主人們都希望自己的喵陪伴自己很久、很久,所以很關心該品種喵的平均壽命。那麼,緬因貓的壽命究竟有多長呢?
總體來說,貓跟狗的壽命差不多,10歲的貓就相當於人的70古來稀了! 但是現在大家對貓咪的養護越來越專業,不乏一些長壽的貓咪出現,比如新聞報道英國一隻貓咪活到33歲,相當於人類的231歲,簡直就是貓咪界里的奇跡。
緬因貓有著自己獨特的發育規律,一般的貓咪只需六個月便可性成熟,但是據說緬因貓要達到四歲才會性成熟,而且平均壽命也比一般的貓長,可以達到15歲左右,當然前提是在貓咪沒有重大疾病的情況下。緬因貓的壽命為什麼會比普通的貓長呢?這點我們不得而知,也許是因為發育緩慢所以老的也緩慢吧,不過不管怎麼養,愛貓就要給貓一個快樂的生活、一個舒適的環境和營養豐富的食物,這樣就可以讓貓咪最大程度的保持健康。