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：
成本会计中直接成本法的运用
The direct method is the most widely used method to allocate service costs
Each service department’s total costs are directly allocated to the production departments without recognizing that service departments themselves may use the services from other service departments.
Instructor’s tips：
Step-down method or sequential method is a more sophisticated approach to allocate service costs in more complex situations
Service department costs are also allocated to other service departments as well as production departments
Step-down allocations assume that once a service department’s costs have been allocated to another service department, there can be no subsequent costs allocated back to other service departments
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。
