{"id":4486,"date":"2021-11-02T09:11:35","date_gmt":"2021-11-02T09:11:35","guid":{"rendered":"https:\/\/surgentmena.com\/?page_id=4486"},"modified":"2022-02-27T10:23:30","modified_gmt":"2022-02-27T08:23:30","slug":"cpa-practice-exam","status":"publish","type":"page","link":"https:\/\/surgentmena.com\/test5\/cpa-exam-resources\/cpa-practice-exam\/","title":{"rendered":"\u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0629 \u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644(CPA)"},"content":{"rendered":"\t\t
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\u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a<\/strong> \u0627\u0644<\/strong>\u0645\u0645\u0627\u0631\u0633\u0629 \u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644(<\/strong>CPA<\/strong>)<\/strong><\/span><\/h1>

\u062a\u0639\u062a\u0628\u0631 \u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0629 \u0623\u0647\u0645 \u062c\u0632\u0621 \u0641\u064a \u0623\u064a \u062f\u0648\u0631\u0629 \u0645\u0631\u0627\u062c\u0639\u0629 \u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644(CPA)\u060c \u0644\u0623\u0646\u0647\u0627 \u062a\u0633\u0627\u0639\u062f \u0627\u0644\u0645\u0631\u0634\u062d \u0641\u064a \u0645\u0639\u0631\u0641\u0629 \u062a\u0646\u0633\u064a\u0642 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0648\u0645\u062d\u062a\u0648\u0627\u0647 \u0648\u0623\u0646\u0645\u0627\u0637 \u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0648\u062a\u062c\u0639\u0644\u0647\u0627 \u0645\u0623\u0644\u0648\u0641\u0629 \u0644\u062f\u064a\u0647 \u0627\u0644\u0623\u0645\u0631 \u0627\u0644\u0630\u064a \u0645\u0646 \u0634\u0623\u0646\u0647 \u062a\u062e\u0641\u064a\u0641 \u0627\u0644\u0642\u0644\u0642 \u0648\u0627\u0644\u062a\u0648\u062a\u0631 \u0639\u0646\u062f \u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u0641\u0639\u0644\u064a\u060c \u0645\u0639 \u062f\u0648\u0631\u0627\u062a \u0627\u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0644\u062f\u064a\u0646\u0627 \u0633\u062a\u062a\u0645\u0643\u0646 \u0645\u0646 \u062a\u062c\u0631\u0628\u0629 \u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a \u0645\u0645\u0627\u0631\u0633\u0629 \u062a\u062d\u0627\u0643\u064a \u0628\u0634\u0643\u0644 \u0643\u0628\u064a\u0631 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u0641\u0639\u0644\u064a \u0642\u0628\u0644 \u062a\u0642\u062f\u064a\u0645\u0647\u060c \u0648\u0628\u0627\u0644\u062a\u0627\u0644\u064a \u064a\u062a\u0645 \u062a\u062d\u0636\u064a\u0631\u0643 \u0646\u0641\u0633\u064a\u0627\u064b \u0644\u0645\u0627 \u0633\u062a\u062e\u062a\u0628\u0631\u0647 \u064a\u0648\u0645 \u0627\u0644\u062a\u0642\u062f\u064a\u0645.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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\u0645\u062d\u062a\u0648\u0649 \u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644(<\/strong>CPA<\/strong>)\u061f<\/strong><\/span><\/h2>

\u064a\u062a\u0643\u0648\u0646 \u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644 CPA \u0645\u0646 \u0623\u0631\u0628\u0639\u0629 \u0623\u062c\u0632\u0627\u0621: \u0627\u0644\u062a\u062f\u0642\u064a\u0642 \u0648\u0627\u0644\u062a\u0635\u062f\u064a\u0642 (AUD) \u060c \u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0627\u0644\u0645\u0627\u0644\u064a\u0629 \u0648\u0625\u0639\u062f\u0627\u062f \u0627\u0644\u062a\u0642\u0627\u0631\u064a\u0631 (FAR) \u060c \u0627\u0644\u062a\u0634\u0631\u064a\u0639\u0627\u062a (REG) \u060c \u0648\u0627\u0644\u0645\u0641\u0627\u0647\u064a\u0645 \u0648 \u0628\u064a\u0626\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 (BEC).<\/p>

\u064a\u062a\u0643\u0648\u0646 \u0643\u0644 \u062c\u0632\u0621 \u0645\u0646 \u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0627\u062e\u062a\u064a\u0627\u0631 \u0645\u0646 \u0645\u062a\u0639\u062f\u062f \u0648 \u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0645\u062d\u0627\u0643\u0627\u0629 \u0627\u0644\u062a\u064a \u062a\u0642\u0648\u0645 \u0639\u0644\u0649 \u0645\u0647\u0645\u0629 \u0645\u0627\u060c \u0628\u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u062c\u0632\u0621 \u0627\u0644\u0645\u0641\u0627\u0647\u064a\u0645 \u0648\u0628\u064a\u0626\u0629 \u0627\u0644\u0623\u0639\u0645\u0627\u0644 (BEC) \u00a0\u00a0\u0627\u0644\u0630\u064a \u064a\u062a\u0636\u0645\u0646 \u0623\u0646\u0645\u0627\u0637 \u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0633\u0627\u0628\u0642\u0629 \u0627\u0644\u0630\u0643\u0631 \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0627\u0644\u0645\u0642\u0627\u0644\u064a\u0629.<\/p>

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\u062a\u062d\u0642\u064a\u0642 \u0623\u0642\u0635\u0649 \u0627\u0633\u062a\u0641\u0627\u062f\u0629 \u0645\u0646 \u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0629 <\/strong><\/h3>

\u062a\u0639\u062a\u0628\u0631 \u0627\u062e\u062a\u0628\u0627\u0631\u0627\u062a \u0627\u0644\u0645\u0645\u0627\u0631\u0633\u0629 \u0636\u0631\u0648\u0631\u064a\u0629 \u0644\u0645\u0631\u0627\u062c\u0639\u0629 \u0634\u0627\u0645\u0644\u0629 \u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644(CPA)\u060c \u062d\u064a\u062b \u062a\u0645 \u062a\u0635\u0645\u064a\u0645\u0647\u0627 \u0644\u0645\u062d\u0627\u0643\u0627\u0629 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u0641\u0639\u0644\u064a \u0645\u0646 \u062d\u064a\u062b \u0627\u0644\u0648\u0642\u062a \u0648\u0627\u0644\u0645\u062d\u062a\u0648\u0649 \u0648\u0623\u0646\u0645\u0627\u0637 \u0627\u0644\u0623\u0633\u0626\u0644\u0629 (\u062d\u064a\u062b \u0623\u0646 \u062c\u0632\u0621 \u0643\u0628\u064a\u0631 \u0645\u0646\u0647\u0627 \u0647\u064a \u0623\u0633\u0626\u0644\u0629 \u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644 CPA \u0627\u0644\u0633\u0627\u0628\u0642\u0629)\u060c \u0627\u0644\u0623\u0645\u0631 \u0627\u0644\u0630\u064a \u064a\u062c\u0639\u0644 \u062a\u0646\u0633\u064a\u0642 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0645\u0623\u0644\u0648\u0641\u0627\u064b \u0644\u062f\u064a\u0643 \u0645\u0645\u0627 \u064a\u062e\u0641\u0641 \u0645\u0646 \u0642\u0644\u0642 \u0648\u062a\u0648\u062a\u0631 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631\u060c \u0628\u0627\u0644\u0625\u0636\u0627\u0641\u0629 \u0625\u0644\u0649 \u062a\u062f\u0631\u064a\u0628\u0643 \u0639\u0644\u0649 \u062d\u0633\u0646 \u0625\u062f\u0627\u0631\u0629 \u0627\u0644\u0648\u0642\u062a \u0628\u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0627\u0644\u0641\u0639\u0644\u064a. <\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t

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\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 <\/strong>\u0634\u0627\u0634\u0629<\/strong> \u0648\u0627\u062c\u0647\u0629<\/strong> \u00a0<\/strong>\u0627\u062e\u062a\u0628\u0627\u0631 <\/strong>\u0627\u0644(<\/strong>CPA<\/strong>)<\/strong><\/h3>

\u0642\u0628\u0644 \u0627\u0644\u062a\u0642\u062f\u0645 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0645\u0646 \u0627\u0644\u0645\u0647\u0645 \u0623\u0646 \u062a\u0643\u0648\u0646 \u0645\u0644\u0645\u0627\u064b \u0628\u0643\u064a\u0641\u064a\u0629 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0648\u0627\u062c\u0647\u0629 \u0627\u0644\u0627\u062e\u062a\u0628\u0627\u0631 \u0648\u0627\u0644\u062a\u0639\u0631\u0641 \u0639\u0644\u0649 \u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0639\u0644\u0649 \u0627\u0644\u0634\u0627\u0634\u0629 \u0645\u062b\u0644 (calculator\u060c Excel\u060c overview\u060c help\u060c Authoritative Literature) \u0642\u0628\u0644 \u0623\u0646 \u062a\u0630\u0647\u0628 \u0625\u0644\u0649 \u0645\u0631\u0643\u0632 \u0627\u062e\u062a\u0628\u0627\u0631 Prometric\u060c \u064a\u0645\u0643\u0646 \u0623\u0646 \u062a\u0633\u0627\u0639\u062f\u0643 \u0645\u0639\u0631\u0641\u0629 \u0627\u0644\u0645\u0648\u0627\u0631\u062f \u0627\u0644\u0645\u062a\u0627\u062d\u0629 \u0644\u0643 \u0648\u0645\u0643\u0627\u0646 \u0627\u0644\u0639\u062b\u0648\u0631 \u0639\u0644\u064a\u0647\u0627 \u0641\u064a \u0627\u0644\u0648\u0627\u062c\u0647\u0629 \u0639\u0644\u0649 \u0627\u0644\u062a\u0631\u0643\u064a\u0632 \u0623\u0643\u062b\u0631 \u0639\u0644\u0649 \u062d\u0644 \u0627\u0644\u0623\u0633\u0626\u0644\u0629 \u0628\u062f\u0644\u0627\u064b \u0645\u0646 \u0625\u0636\u0627\u0639\u0629 \u0627\u0644\u0648\u0642\u062a \u0641\u064a \u0627\u0644\u0628\u062d\u062b \u0639\u0646 \u0627\u0644\u0623\u062f\u0648\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062d\u062a\u0627\u062c\u0647\u0627.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t

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Excel<\/strong><\/h2>

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