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±³Àç¸í : Tax ¹®Á¦Áý 842Á¦ [2019]
ÃâÆÇ»ç : WIASÀÚü±³Àç
°¡°Ý : 15,000
* Çؿܹè¼Û½Ã ¿ìü±¹ EMS À¯·á¹è¼Û
°Á¼ö°»ý¸¸ ±¸ÀÔ°¡´É
(ºñ¼ö°»ý ±¸¸Å½Ã °áÁ¦Ãë¼Òó¸® µË´Ï´Ù.)
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±³Àç¸í : US Taxation ¹Ì±¹¼¼¹ý 8th
ÃâÆÇ»ç : µµ¼ÃâÆÇ ¿ø
°¡°Ý : 42,000
* Çؿܹè¼Û½Ã ¿ìü±¹ EMS À¯·á¹è¼Û
[REG] US Taxation
REG (¼¼¹ý, »ó¹ý) : M/C 50% + TBS 50%
| ÇöÇàÁ¦µµ (17³â 4¿ù ÀÌÈÄ) |
Testlet |
Multiple Choice |
76 ¹®Á¦ |
#1 : 38 MCQs #2 : 38 MCQS |
Simulation |
TBS 8 ¹®Á¦ |
#3 : 2 TBSs #4 : 3 TBSs #5 : 3 TBSs |
Written Communication |
¾øÀ½ |
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4½Ã°£ |
|
Content Area Allocation |
Weight |
I. Ethics, Professional Responsibilities and Federal Tax Procedures |
10~20% |
II. Business Law |
10~20% |
III. Federal Taxation of Property Transactions |
12~22% |
IV. Federal Taxation of Individuals |
15~25% |
V. Federal Taxation of Entities |
28~38% |
Skill Allocation |
Weight |
Evaluation |
- |
Analysis |
25~35% |
Application |
35~45% |
Remembering and Understanding |
25~35% |
* ¼±Çà °úÁ¤ : Accounting Principle
* ±³°ú³À̵µ : Àüü ±³°ú¸ñÁß Áß±Þ ³À̵µ
* ÇнÀÆ÷ÀÎÆ® :
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[µ¿¿µ»ó ¼ö°½Ã À¯ÀÇ»çÇ×]
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¡ç : 10ÃÊ ÀüÀ¸·Î, ¡æ : 10ÃÊ ¾ÕÀ¸·Î, ¡è : º¼·ý Å©°Ô. ¡é : º¼·ý ÀÛ°Ô
°í·Á´ëÇб³ °æ¿µÇаú Á¹¾÷ Áß¾Ó´ëÇб³ °æ¿µ´ëÇпø Á¹¾÷ ±¹Á¦°øÀÎÁ¤º¸ ½Ã½ºÅÛ °¨»ç»ç (CISA) ½ÃÇè ÇÕ°Ý Çѱ¹»ê¾÷Áõ±Ç / Á¤µ¿È¸°è¹ýÀÎ ±Ù¹« ISA & »ïÀÏȸ°è¹ýÀÎ / Deloitte ¾ÈÁøȸ°è¹ýÀÎ °»ç »ïÁ¤ KPMG / Ernst & Young ÇÑ¿µÈ¸°è¹ýÀÎ °»ç (Àü) BECKER ȸ°èÇпø ´ëÇ¥°»ç (Çö) WIAS ±¹Á¦È¸°èÇпø ´ëÇ¥°»ç ´ã´ç°úÁ¤ : AICPA, EA
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