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会计硕士申请策略


美国大学在筛选会计项目申请者时,申请者可以根据会计学的背景以及发展前景作出自己的选择。
1)按研究内容
会计学是在商品生产的条件下,研究如何对再生产过程中的价值活动进行计量,记录和预测。并且在拿到财务信息的经济信息基础上,控制价值活动,促进再生产过程,不断提高经济效益的一门经济科学。内容主要分为会计原理,财务会计,高级财务会计,管理会计,成本会计。
2)按应用行业
会计学是一门实践性很强的学科,它既有原理原则又研究具体的应用方法,提出科学的建议。会计学的研究对性包括,职能,任务,方法,程序,制度,技术等等。会计写会从理论和方法两个方面去实践服务,改进工作,完善会计系统的指南。可以分类为金融企业会计,和非金融企业会计。
3)按会计主体
待更新。

提问:请问美国会计的研究生只开设在商学院下面吗?

解答:美国研究生的会计专业一般是开设在商学院下面。对于国际研究生的申请要求,需要学生具有托福(美本学生可以豁免)和GMAT分数,同时如果有几年的accounting工作经验可以增强竞争力。会计研究生的学位有MAcc, MPA, MSA, MAS等学位,适合不同需求的研究生候选人。

提问:会计专业的就业方向是什么?

解答:会计这个工种专业性强,和医药行业一样,基本不受经济低谷的影响。在美国当会计不需要会计证,但有注册会计师(Certificate Public Account简称CPA)制度。如果可以拿到CPA证书,对于留美工作求职是锦上添花。美国大公司和会计师事务所一向缺税务会计。美国税法复杂繁琐,替纳税人填报所得税和退税单也是会计的一项重要收入。如果希望未来挑选工作单位余地更大一些,主攻审计是非常好的选择,因为一般公司都需要内部审计员。

提问:国际学生读会计专业回国好找工作吗?

解答:美国学的会计学和国内有很多不同的地方。首先是使用的体系不一样。美国是用美国体系(American System),用的是国际标准(International Standard)。区别的根本在于会计法、会计制度以及这些法规、制度的建立过程。不过并不影响学生回国求职,四大会计师事务(普华永道会计师事务所(PWC)、毕马威会计师事务所(KPMG)、德勤会计师事务所(DDT)、安永会计师事务所(EY) 。)更偏好于海龟留学生,同时四大对于海龟留学生当地落户政策更加友好。

提问:会计专业有哪些推荐院校?

解答:德州大学奥斯汀分校的会计学研究生项目是全美公认的顶级会计项目,连续多年被US NEWS评为第一。项目时长为1-1.5年,毕业生完全满足参加美国注册会计师(CPA)考试的资格。这个项目共分财务报表与保证(Financial Reporting and Assurance)、管理会计与控制(Managerial Accounting and Control)、税务(Taxation)、通用会计(Generalist)四个专业方向,学生申请时需指定自己的专业方向。不要求工作经验。同时宾夕法尼亚大学,伊利诺伊大学厄本那香槟分校等等都是非常好的选择。