老生常谈：How the CPA Exam Is Scored# Accounting - 会计审计
b*w
1 楼
新大使馆对面的交签证费的中信代理，照相处及签过后办理邮递业务的邮局都给拆了。
父母这周二去签证，到了发现我跟他们说的中信代理，照相馆都没了（我年初才回去一
趟，也是在北京签的）。而且签过后要去建国门的邮局办理邮寄手续。
父母这周二去签证，到了发现我跟他们说的中信代理，照相馆都没了（我年初才回去一
趟，也是在北京签的）。而且签过后要去建国门的邮局办理邮寄手续。
n*e
2 楼
想申请一个专利，感觉比Amazon那个one-click buy 还是要不傻x一些，不知道有没有
这样的律师可以推荐。
这样的律师可以推荐。
R*g
3 楼
大江东去，浪淘尽，千古风流人物。故垒西边，人道是，三国周郎赤壁。乱石穿空
，惊涛拍岸，卷起千堆雪。江山如画，一时多少豪杰，遥想公瑾当年，小乔初嫁了，雄
姿英发，羽扇纶巾，谈笑间，樯橹灰飞烟灭，故国神游，多情应笑我，早生华发。人生
如梦，一尊还酹江月。苏东坡《念奴娇·赤壁怀古》，人道是，一首文章绝唱，妙句穿
空，惊心拍案，惹人千古诵。嗯，不错不错。
真不错吗？错。错。苏轼连连错。全词两处实写，两处皆错。故垒西边，是周郎赤
壁吗？“黄州西山麓，斗入江中，石色如丹，传云曹公败处所谓赤壁者。或曰：非也。
”苏轼所游黄州之赤壁，是赤壁矶，非三国古战场；“遥想公瑾当年，小乔初嫁了”，
“或曰”对不？也是“非也”。《三国志·周瑜传》云：建安三年，“瑜年二十四，吴
中皆呼周郎……时得乔公两女，皆国色也。策自纳大乔，瑜纳小乔。”那才是当年呢。
到了赤壁之战时节，已是建安十三年，小乔出嫁十年了呢，不说一年生(崽)，就说两年
生，也是“儿女忽成行”了，不是乔大妈，也是乔大嫂了，老阿嫂啦，何搞说还是初嫁
呢？
清人张尔岐著《蒿庵闲话》，对东坡先生不太客气，批东坡文章常常乱写一气：“
东坡文字，亦有信笔乱写处。”比如说《前赤壁赋》吧，不但苏云赤壁是张冠李戴，而
且里头天文知识也是错谬贻人讥，开笔写“壬戌之秋，七月既望”，写到后头却是：“
少焉，月出于东山之上，徘徊于斗牛之间。”张尔岐先生云：“七月，日在鹑尾，望时
，日月相对，月当在？訾，斗牛二宿在星纪，相去甚远，何缘徘徊其间？坡公于象纬未
尝留心。”
天文学知识，你懂多少？张公所云“坡公于象纬未尝留心”，把我等文青脑壳也搞
晕，太专业了是不是？不过，坡公常常“信笔乱写”，却是真的。苏轼作《书四适赠张
鹗》，引《战国策》：“无事以当贵，早寝以当富，安步以当车，晚食以当肉。”引文
对不对？错了，原文是：“晚食以当肉，安步以当车，无罪以当贵，清静贞正以自虞。
”四句错了两句，其他两句，顺序也搞错了。若说引文可以不必泥古，而将著作乱点鸳
鸯，那是硬伤了吧，苏轼写了一篇《题鲁公帖》，中有句子说，“其理与《韩非》窃斧
之说无异”，有老学究给查了黄卷，“窃斧之说”，不是《韩非子说》的，是说出自于
《列子》。
有人曾问，李白杜甫白居易，千古文人喜欢谁？都喜欢。独喜谁？独喜坡公苏轼。
坡公乱写，错谬多端，还喜欢他？对，还独喜他。
人道周郎赤壁，东坡明明晓得有错，他是将错就错，听了赤壁两字，感慨万千，詀
笔作文，他要借他人酒杯，浇自己块垒，文思穿空，拍岸而来，卷起千堆意象，情不可
遏，他哪能再跑到真赤壁去，然后再作文？那文思妙意，早跑光了呢。白居易作《长恨
歌》，明明晓得贵妃是“白花女”，梅开二度，嫁与二锅头乃至百二锅头的李隆基的，
但他偏要说杨贵妃嫁唐玄宗，是初嫁，是黄花女嫁过去的。苏轼也是，在苏轼心头，周
郎是那么英俊，小乔是那么美艳，永远是青春韶华呢。
格律捆不住苏轼，知识捆不了苏轼，您老常常挂在嘴边的一根叫做常识的绳子，也
捆不了苏轼。张公所谓“坡公文字，亦有信笔乱写处”，坡公文笔在哪里？在他信笔里
； 坡公才气在哪里？在他“乱写处”。
想象中的坡公作文，一句灵思跳入他脑海，坡公便跳将起来，跳进脑海泅渡文章去
，击水中流，句子如浪花，乱溅乱卷，卷起千堆雪。你说这般浪花，会呈什么章法？坡
公自谓作文，当风行水上，清水芙蓉，自在争艳，“初无定质，但常行于所当行，常止
于不可不止。”有什么能够捆住他那支纵横千古之笔？
想象坡公作文，他“常止于不可不止”之后，啪，要么是文一丢，咕噜噜自个喝酒
去了；啪，要么笔一掷，踢踏踏找佛印聊天扯谈去了；啪，要么是被一蒙，呼噜噜想睡
觉，睡又睡不着，半夜三更去承天寺寻张怀民去了……留下刚写的那文章，像野孩子样
，不给擦脸，不给揩汗，不给洗漱，任他一副野模样。苏轼把文章写完，自在玩去了，
人却不见了，把满篇的句和硬伤，把胡马和羌笛交践的节奏，留给老学究去细细苦吟。
对，苏轼文章极富野孩子气质，他不循规蹈矩，他不规行矩步，他不安分守己，他
不按部就班，他不坐在书房里书橱前如老学究一样句句子，去找来历，去翻故典，去套
套子。你坐在私塾里挨老师打板子，眼里哭兮兮脸上黄惨惨去寻章摘句，当戴着深度近
视眼镜乖孩子，苏轼他却跑到了文学的原野上，噌噌噌，他爬树摘果了，他上屋揭瓦了
。弄得一脸汗一脸泥，热热的才气直冒。一个红扑扑、活泼泼的野孩子站在你面前，你
不喜欢吗？这样的野孩子站在面前，还有一个灰扑扑很听话的孩子站在面前，你喜欢谁
多些？我都喜欢。不过，我更喜欢野孩子。
南朝梁简文帝当皇帝当得一窠糊，但他是蛮懂文章的：“立身之道与文章异，立身
先须谨慎，文章且须放荡。”此话甚得文章三昧。此话放诸做学与作文，也是恰合尺寸
的，做学须谨慎，作文须放荡。做学问要循规蹈矩，句句有出处，字字有来历；做文章
呢，跑马溜溜的山上，要去追一朵溜溜的云，草长莺飞二月天，忙趁东风放纸鸢，容不
得“不行不行，我去查个字典哒”。寻章摘句，您老摘去；詀墨作文，我且放荡。
苏轼文章读得多，读得也痴，你去找他喝酒喝茶打麻将打扑克，他会说，等一下哒
，等我读完这一章哒。想来，苏轼读书，也是不求甚解的吧。是的，苏轼是冲天才气，
才气万丈高，可是学究气呢？也许是气息奄奄吧，最少不是气势汹汹的：逢人文章有点
错谬，便以大学者之身，兴师问罪，罪不至死，也要一棍子打死。
礼，岂为我辈设耶？学，岂为苏轼设耶？读苏轼，须读其才气，且少究其学究气。
，惊涛拍岸，卷起千堆雪。江山如画，一时多少豪杰，遥想公瑾当年，小乔初嫁了，雄
姿英发，羽扇纶巾，谈笑间，樯橹灰飞烟灭，故国神游，多情应笑我，早生华发。人生
如梦，一尊还酹江月。苏东坡《念奴娇·赤壁怀古》，人道是，一首文章绝唱，妙句穿
空，惊心拍案，惹人千古诵。嗯，不错不错。
真不错吗？错。错。苏轼连连错。全词两处实写，两处皆错。故垒西边，是周郎赤
壁吗？“黄州西山麓，斗入江中，石色如丹，传云曹公败处所谓赤壁者。或曰：非也。
”苏轼所游黄州之赤壁，是赤壁矶，非三国古战场；“遥想公瑾当年，小乔初嫁了”，
“或曰”对不？也是“非也”。《三国志·周瑜传》云：建安三年，“瑜年二十四，吴
中皆呼周郎……时得乔公两女，皆国色也。策自纳大乔，瑜纳小乔。”那才是当年呢。
到了赤壁之战时节，已是建安十三年，小乔出嫁十年了呢，不说一年生(崽)，就说两年
生，也是“儿女忽成行”了，不是乔大妈，也是乔大嫂了，老阿嫂啦，何搞说还是初嫁
呢？
清人张尔岐著《蒿庵闲话》，对东坡先生不太客气，批东坡文章常常乱写一气：“
东坡文字，亦有信笔乱写处。”比如说《前赤壁赋》吧，不但苏云赤壁是张冠李戴，而
且里头天文知识也是错谬贻人讥，开笔写“壬戌之秋，七月既望”，写到后头却是：“
少焉，月出于东山之上，徘徊于斗牛之间。”张尔岐先生云：“七月，日在鹑尾，望时
，日月相对，月当在？訾，斗牛二宿在星纪，相去甚远，何缘徘徊其间？坡公于象纬未
尝留心。”
天文学知识，你懂多少？张公所云“坡公于象纬未尝留心”，把我等文青脑壳也搞
晕，太专业了是不是？不过，坡公常常“信笔乱写”，却是真的。苏轼作《书四适赠张
鹗》，引《战国策》：“无事以当贵，早寝以当富，安步以当车，晚食以当肉。”引文
对不对？错了，原文是：“晚食以当肉，安步以当车，无罪以当贵，清静贞正以自虞。
”四句错了两句，其他两句，顺序也搞错了。若说引文可以不必泥古，而将著作乱点鸳
鸯，那是硬伤了吧，苏轼写了一篇《题鲁公帖》，中有句子说，“其理与《韩非》窃斧
之说无异”，有老学究给查了黄卷，“窃斧之说”，不是《韩非子说》的，是说出自于
《列子》。
有人曾问，李白杜甫白居易，千古文人喜欢谁？都喜欢。独喜谁？独喜坡公苏轼。
坡公乱写，错谬多端，还喜欢他？对，还独喜他。
人道周郎赤壁，东坡明明晓得有错，他是将错就错，听了赤壁两字，感慨万千，詀
笔作文，他要借他人酒杯，浇自己块垒，文思穿空，拍岸而来，卷起千堆意象，情不可
遏，他哪能再跑到真赤壁去，然后再作文？那文思妙意，早跑光了呢。白居易作《长恨
歌》，明明晓得贵妃是“白花女”，梅开二度，嫁与二锅头乃至百二锅头的李隆基的，
但他偏要说杨贵妃嫁唐玄宗，是初嫁，是黄花女嫁过去的。苏轼也是，在苏轼心头，周
郎是那么英俊，小乔是那么美艳，永远是青春韶华呢。
格律捆不住苏轼，知识捆不了苏轼，您老常常挂在嘴边的一根叫做常识的绳子，也
捆不了苏轼。张公所谓“坡公文字，亦有信笔乱写处”，坡公文笔在哪里？在他信笔里
； 坡公才气在哪里？在他“乱写处”。
想象中的坡公作文，一句灵思跳入他脑海，坡公便跳将起来，跳进脑海泅渡文章去
，击水中流，句子如浪花，乱溅乱卷，卷起千堆雪。你说这般浪花，会呈什么章法？坡
公自谓作文，当风行水上，清水芙蓉，自在争艳，“初无定质，但常行于所当行，常止
于不可不止。”有什么能够捆住他那支纵横千古之笔？
想象坡公作文，他“常止于不可不止”之后，啪，要么是文一丢，咕噜噜自个喝酒
去了；啪，要么笔一掷，踢踏踏找佛印聊天扯谈去了；啪，要么是被一蒙，呼噜噜想睡
觉，睡又睡不着，半夜三更去承天寺寻张怀民去了……留下刚写的那文章，像野孩子样
，不给擦脸，不给揩汗，不给洗漱，任他一副野模样。苏轼把文章写完，自在玩去了，
人却不见了，把满篇的句和硬伤，把胡马和羌笛交践的节奏，留给老学究去细细苦吟。
对，苏轼文章极富野孩子气质，他不循规蹈矩，他不规行矩步，他不安分守己，他
不按部就班，他不坐在书房里书橱前如老学究一样句句子，去找来历，去翻故典，去套
套子。你坐在私塾里挨老师打板子，眼里哭兮兮脸上黄惨惨去寻章摘句，当戴着深度近
视眼镜乖孩子，苏轼他却跑到了文学的原野上，噌噌噌，他爬树摘果了，他上屋揭瓦了
。弄得一脸汗一脸泥，热热的才气直冒。一个红扑扑、活泼泼的野孩子站在你面前，你
不喜欢吗？这样的野孩子站在面前，还有一个灰扑扑很听话的孩子站在面前，你喜欢谁
多些？我都喜欢。不过，我更喜欢野孩子。
南朝梁简文帝当皇帝当得一窠糊，但他是蛮懂文章的：“立身之道与文章异，立身
先须谨慎，文章且须放荡。”此话甚得文章三昧。此话放诸做学与作文，也是恰合尺寸
的，做学须谨慎，作文须放荡。做学问要循规蹈矩，句句有出处，字字有来历；做文章
呢，跑马溜溜的山上，要去追一朵溜溜的云，草长莺飞二月天，忙趁东风放纸鸢，容不
得“不行不行，我去查个字典哒”。寻章摘句，您老摘去；詀墨作文，我且放荡。
苏轼文章读得多，读得也痴，你去找他喝酒喝茶打麻将打扑克，他会说，等一下哒
，等我读完这一章哒。想来，苏轼读书，也是不求甚解的吧。是的，苏轼是冲天才气，
才气万丈高，可是学究气呢？也许是气息奄奄吧，最少不是气势汹汹的：逢人文章有点
错谬，便以大学者之身，兴师问罪，罪不至死，也要一棍子打死。
礼，岂为我辈设耶？学，岂为苏轼设耶？读苏轼，须读其才气，且少究其学究气。
C*U
4 楼
Journal of Accountancy: http://www.journalofaccountancy.com/Issues/2011/May/20103616.htm
Can I pass the BEC section just by doing well on the multiple-choice
questions?
Yes. However, it would be very difficult to do so as you would have to
perform exceedingly well. It is advisable to be prepared for both the
multiple-choice and the written communication questions.
Can I pass the Auditing and Attestation (AUD), Financial Accounting and
Reporting (FAR), or Regulation (REG) sections just by doing well on the
multiple-choice questions?
No. The portion contribution from task-based simulations in those sections
is too large. You would need to get some of the task-based simulations
questions correct to pass.
In general terms, what are the steps taken to produce the reported score?
Initially, for purposes of score reporting, each component (multiple-choice
questions (MCQs), task-based simulations and written communication) is
treated separately (see Exhibit 2). For the multiple-choice and task-based
simulation components, IRT is used to obtain the scaled score for each type
of question. (IRT is a class of mathematical models used for exam
development and analysis, making it easier and more efficient to compare
candidate scores when they are based on exams that have different questions.)
The multiple-choice score is then mapped to a scale of 0 to 100. Similarly,
the task-based simulation score and total written communication raw score
are mapped to a scale of 0 to 100. The scores are then combined with the
policy weights (60% multiple-choice and 40% simulations for the AUD, FAR and
REG sections; 85% multiple-choice and 15% written communications for the
BEC section). The final step involves mapping the aggregate score to the 0-
to-99 scale used for score reporting.
Because a new section of essays was introduced into the Business Environment
and Concepts (BEC) section this year, initially, those essays will still
have to be scored by humans, Mattar said. The Examinations Team will need to
build computer models after it receives enough sample responses.
If a test taker’s total score is close to the passing score, the candidate
’s written responses will be automatically regarded by human graders. When
there is more than one grader for a response, the average of the scores is
used as the final grade, he said.
When are easier or more difficult questions given?
Candidates take three multiple-choice testlets (groups of multiple-choice
questions) per exam section. The first testlet is always a medium testlet.
Those who perform well get a more difficult second testlet, while those who
do not perform well receive a second medium difficulty testlet. Similarly,
the third testlet can be a medium or a more difficult one and is based on
performance on the first two testlets. Task-based simulation (TBS) questions
are pre-assigned and are not chosen based on performance on the multiple-
choice testlets. Exhibit 1 illustrates the process.
If you do poorly on the first testlet, you can still pass the exam, but you
will need to do better on the second and third testlets.
You can get all medium testlets and still pass, but for this to happen, you
would have to have good, but not excellent, performance on the first two
testlets, and then excellent performance on the last testlet.
How do you decide which questions are difficult and which are medium?
The difficulty levels of the test questions (and other statistics that are
used to describe each test question) are determined through statistical
analysis of candidate responses. At the question level, difficulty is not
quantified as a category (for example, moderate or difficult), but as a
numeric value along a scale. Testlets are classified as either medium or
difficult based on the average difficulty of the questions within that
testlet.
Does that mean difficult testlets can have easier questions and medium
testlets can have difficult questions?
Yes. All testlets have questions ranging in difficulty. Questions in
difficult testlets just have a higher average level of difficulty than those
in medium testlets.
Can I pass the BEC section just by doing well on the multiple-choice
questions?
Yes. However, it would be very difficult to do so as you would have to
perform exceedingly well. It is advisable to be prepared for both the
multiple-choice and the written communication questions.
Can I pass the Auditing and Attestation (AUD), Financial Accounting and
Reporting (FAR), or Regulation (REG) sections just by doing well on the
multiple-choice questions?
No. The portion contribution from task-based simulations in those sections
is too large. You would need to get some of the task-based simulations
questions correct to pass.
In general terms, what are the steps taken to produce the reported score?
Initially, for purposes of score reporting, each component (multiple-choice
questions (MCQs), task-based simulations and written communication) is
treated separately (see Exhibit 2). For the multiple-choice and task-based
simulation components, IRT is used to obtain the scaled score for each type
of question. (IRT is a class of mathematical models used for exam
development and analysis, making it easier and more efficient to compare
candidate scores when they are based on exams that have different questions.)
The multiple-choice score is then mapped to a scale of 0 to 100. Similarly,
the task-based simulation score and total written communication raw score
are mapped to a scale of 0 to 100. The scores are then combined with the
policy weights (60% multiple-choice and 40% simulations for the AUD, FAR and
REG sections; 85% multiple-choice and 15% written communications for the
BEC section). The final step involves mapping the aggregate score to the 0-
to-99 scale used for score reporting.
Because a new section of essays was introduced into the Business Environment
and Concepts (BEC) section this year, initially, those essays will still
have to be scored by humans, Mattar said. The Examinations Team will need to
build computer models after it receives enough sample responses.
If a test taker’s total score is close to the passing score, the candidate
’s written responses will be automatically regarded by human graders. When
there is more than one grader for a response, the average of the scores is
used as the final grade, he said.
When are easier or more difficult questions given?
Candidates take three multiple-choice testlets (groups of multiple-choice
questions) per exam section. The first testlet is always a medium testlet.
Those who perform well get a more difficult second testlet, while those who
do not perform well receive a second medium difficulty testlet. Similarly,
the third testlet can be a medium or a more difficult one and is based on
performance on the first two testlets. Task-based simulation (TBS) questions
are pre-assigned and are not chosen based on performance on the multiple-
choice testlets. Exhibit 1 illustrates the process.
If you do poorly on the first testlet, you can still pass the exam, but you
will need to do better on the second and third testlets.
You can get all medium testlets and still pass, but for this to happen, you
would have to have good, but not excellent, performance on the first two
testlets, and then excellent performance on the last testlet.
How do you decide which questions are difficult and which are medium?
The difficulty levels of the test questions (and other statistics that are
used to describe each test question) are determined through statistical
analysis of candidate responses. At the question level, difficulty is not
quantified as a category (for example, moderate or difficult), but as a
numeric value along a scale. Testlets are classified as either medium or
difficult based on the average difficulty of the questions within that
testlet.
Does that mean difficult testlets can have easier questions and medium
testlets can have difficult questions?
Yes. All testlets have questions ranging in difficulty. Questions in
difficult testlets just have a higher average level of difficulty than those
in medium testlets.
e*1
5 楼
啊？
怪不得前两天有人抱怨父母要折腾到建国门去办邮寄呢！
怪不得前两天有人抱怨父母要折腾到建国门去办邮寄呢！
j*8
6 楼
I may be able to help.
g*n
7 楼
well said...
b*g
8 楼
对，这个我岳母也提到了。
我都忘了给大家说了，呵呵。
总之，现在办签证邮寄挺麻烦的，大家做好心理准备。
【在 b********w 的大作中提到】
: 新大使馆对面的交签证费的中信代理，照相处及签过后办理邮递业务的邮局都给拆了。
: 父母这周二去签证，到了发现我跟他们说的中信代理，照相馆都没了（我年初才回去一
: 趟，也是在北京签的）。而且签过后要去建国门的邮局办理邮寄手续。
我都忘了给大家说了，呵呵。
总之，现在办签证邮寄挺麻烦的，大家做好心理准备。
【在 b********w 的大作中提到】
: 新大使馆对面的交签证费的中信代理，照相处及签过后办理邮递业务的邮局都给拆了。
: 父母这周二去签证，到了发现我跟他们说的中信代理，照相馆都没了（我年初才回去一
: 趟，也是在北京签的）。而且签过后要去建国门的邮局办理邮寄手续。
n*6
9 楼
有推荐。
【在 n******e 的大作中提到】
: 想申请一个专利，感觉比Amazon那个one-click buy 还是要不傻x一些，不知道有没有
: 这样的律师可以推荐。
【在 n******e 的大作中提到】
: 想申请一个专利，感觉比Amazon那个one-click buy 还是要不傻x一些，不知道有没有
: 这样的律师可以推荐。
M*g
10 楼
谢谢LZ提醒，那比较紧的中信银行在哪里，能不能给各大概地址。还有，比较近贺坐地
铁方便的旅馆信息，大家可以提供吗？万分感谢！
铁方便的旅馆信息，大家可以提供吗？万分感谢！
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