USCPC考试一共有四门科目，这四门科目大家掌握的怎么样了呢?为了帮助大家更好的备考USCPA，中公小编关于为各位考生整理了一份美国注册会计师考试备考知识点，详情如下：
Primary inventory cost flow assumptions:
主要库存成本流转假设
Under U.S.GAAP, the cost flow assumption used by company is not required to have a rational relationship with physical inventory flows; however, the primary objective is the selection of the method that will most clearly reflect periodic income.
Instructor’s tips:
Under IFRS, the accounting method used to account for inventory should be based on the order in which the products are sold relative to when they were put in inventory. Specific identification should be used whenever possible.
以上就是中公小编关于美国注册会计师考试备考知识点为各位考生做的整理，希望能对各位考生的USCPA备考有一定的帮助。想了解更多USCPA相关考试资讯，请持续关注美国注册会计师考试网。
