「CPA」一字有甚麼意思﹖

係會計界黎講, 係等於

Certified Public Accountant

即係註冊會計師.

註冊會計師又稱CPA（Certified Public Accountant）。 全球第一個國家採用註冊會計師 (CPA) 作為會計師專業簡稱的是美國，故美國會計師可以說是全球註冊會計師(CPA)的始祖。

1. Cost Per Action or CPA(as it is often initialized to) is a phrase often used in online advertising and online marketing circles. CPA is considered the optimal form of buying online advertising from a direct response advertiser's point of view. An advertiser only pays for the ad when an action has occurred. An action can be a product being purchased, a form being filled, etc. (The desired action to be performed is determined by the advertiser.) Google has incorporated this model into their Google AdSense [1] offering while eBay has recently announced a similar pricing called AdContext.
The CPA can be determined by different factors, depending where the online advertising inventory is being purchased.


[edit] CPA as "Cost Per Acquisition" CPA is sometimes referred to as "Cost Per Acquisition", which has to do with the fact that most CPA offers by advertisers are about acquiring something (mostly new customers, prospects or leads). Using the term "Cost Per Acquisition" instead of "Cost Per Action" is not incorrect. It is actually more specific. "Cost Per Acquisition" is included in "Cost Per Action", but not all "Cost Per Action" offers can be referred to as "Cost Per Acquisition".

[edit] Effective cost per action A related term, eCPA or effective Cost Per Action, is used to measure the effectiveness of advertising inventory purchased (by the advertiser) via a CPC, CPM, or CPT basis.
eCPA is used to measure the effectiveness of advertising inventory purchased (by the advertiser) via a CPC, CPM, or CPT basis. In other words, the eCPA tells the advertiser what they would have paid if they purchased the advertising inventory on a CPA basis (instead of a CPC, CPM, or CPT basis).

[edit] See also Affiliate marketingCTR - Click-through rateCPC - Cost Per ClickCost Per ConversionCPI - Cost Per ImpressionCPM - Cost Per MilleCPT - Cost Per ThousandCPT - Cost Per TimeCPA - Cost Per ActioneCPA - Effective Cost Per ActioneCPM - Effective Cost Per MilleInternet marketingPPC - Pay Per click (Search engines term for CPC)Revenue Share - Cost derived from advertiser incomeVPA - Cost Per Action variation that transparently balances incentives between vendors and consumersCompensation methods網址:http://en.wikipedia.org/wiki/Cost_Per_Action

2.
Certified Public Accountant (CPA) is the statutory title of qualified accountants in the United States who have passed the Uniform Certified Public Accountant Examination and have met additional state education and experience requirements for certification as a CPA. In most U.S. states, only CPAs who are licensed are able to provide to the public attestation (including auditing) opinions on financial statements. The exceptions to this rule are Arizona, Kansas, North Carolina and Wyoming, where although the "CPA" designation is restricted, the practice of auditing is not.
Many states have a lower tier of accountant qualification (below that of CPA), usually entitled "Public Accountant" (with designatory letters "PA"). However the majority of states have closed the designation "Public Accountant" to new entrants, with only about 10 states continuing to offer the designation. Many PAs belong to the National Society of (Public) Accountants.
Many states prohibit the use of the designations "Certified Public Accountant" or "Public Accountant" (or the abbreviations "CPA" or "PA") by a person who is not certified as a CPA or PA in that state.[1] As a result, in many circumstances, an out-of-state CPA is restricted from using the CPA designation or designatory letters until a license or certificate from that state is obtained.
網址:http://en.wikipedia.org/wiki/CPA

「CPA」一字的意思是：
註冊會計師又稱CPA（Certified Public Accountant）。CPA 是 註冊會計師 會計師 專業 的簡稱。 全球第一個國家採用註冊會計師 (CPA) 作為會計師專業簡稱的是美國，故美國會計師可以說是全球註冊會計師(CPA)的始祖。

業務範圍：
註冊會計師的業務包括審計業務，非審計鑒證業務，稅務服務，管理諮詢和會計服務等業務。其中，審計業務屬於註冊會計師的法定業務，非註冊會計師不得承辦。

-->審計業務主要包括：
1)審查企業會計報表，出具審計報告；
2)驗證企業資本，出具驗資報告；
3)辦理企業合併、分離、清算事宜中的審計業務，出具有關報告；
4)辦理法律、行政法規規定的其他審計業務。

-->非審計鑒證業務包括：
1)財務報表的審閱；
2)預測性財務信息審核；
3)內部控制審核等。

-->稅務服務包括：
1)稅務代理；
2)稅收籌劃。

CPA之路是很漫長的,合資格的會計本科和專業會計碩士畢業生,皆只擁有Associate CPA Member的資格. 要成為CPA, 假設你現在擁有非會計本科學位,你還需要fulfill下列條件:

Step 1: Complete a conversion course;

The conversion course can be either a:
i) Bachelor of Commerce (Majoring in Accounting) OR
ii) Master of Commerce (Majoring in Professional Accounting)

Step 2: 登記成為Associate CPA Member并於畢業後獲得3年會計或2年會計管理經驗;

Step 3: 在工作中獲得經驗的同時參與CPA (或Chartered Accountant) 提供的CPA Program并通過 6 份Paper的考核;

Step 4: 參與CPA Mentor Program 作導師;

Step 5: 正式成為CPA.

由Master起計約需6-10年時間才可正式成為CPA..

另外,回港執業的話需要重考 2 份Paper,分別為 Hong Kong Company Law 與 Hong Kong Taxation.

CPA = Certified Public Accountant
http://en.wikipedia.org/wiki/CPA
CPA 是 註冊會計師 會計師 專業 的簡稱。

業務範圍：
註冊會計師的業務包括審計業務，非審計鑒證業務，稅務服務，管理諮詢和會計服務等業務。其中，審計業務屬於註冊會計師的法定業務，非註冊會計師不得承辦。
審計業務主要包括：

審查企業會計報表，出具審計報告；
驗證企業資本，出具驗資報告；
辦理企業合併、分離、清算事宜中的審計業務，出具有關報告；
辦理法律、行政法規規定的其他審計業務。
非審計鑒證業務包括：

財務報表的審閱；
預測性財務信息審核；
內部控制審核等。
稅務服務包括：

稅務代理；
稅收籌劃。
http://zh.wikipedia.org