USCPA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，中公小编将美国注册会计师考试知识点：职责细分为各位考生如下整理：
Responsibility Segments
A. Cost SBU-manager are held responsible for controlling costs
B. Revenue SBU-managers are held responsible fore generating revenues.
C. Profit SBU-Managers are held responsible for producing a target profit(accountability for both revenues and costs)。
D. Investment SBU-managers are held responsible for return on the assets invested to produce the earnings generated by the SBU.
以上就是中公小编关于美国注册会计师考试知识点：职责细分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。
