卡羅爾學校注冊會計師考試合格率全國5分

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　　Carroll School Hits #5 Nationally for CPA Exam Pass Rate

　　卡羅爾學校注冊會計師考試合格率全國5分

　　- Published on February 05, 2020

　　-2020年2月5日出版

　　Boston College ranked fifth in the nation among large programs for performance on the 2018 Uniform Certified Public Accountant (CPA) Examination, according to data released by the National Association of State Boards of Accountancy.

　　美國國家會計委員會全國協會（National Association of State Boards of Accountancy）公布的數據顯示，波士頓學院在2018年注冊會計師（CPA）統一考試的大型績效項目中名列全國第五。

　　With an overall passing rate of nearly 80 percent, Carroll School students well outperformed the state and national pass rates of 56 and 52 percent, respectively. First-time test-takers did even better on the exam: the pass rate for first-time Boston College candidates was 84 percent, compared to 58 percent of the nation’s newbies and 62 percent of first-timers in Massachusetts. Also in the top ten: University of Virginia (2), University of Notre Dame (10), and Brigham Young University in the top spot.

　　卡羅爾學校的學生總體通過率接近80%，遠遠超過了州和全國分別為56%和52%的通過率。初試者的考試成績甚至更好：波士頓大學初試者的通過率為84%，而美國初試者的通過率為58%，馬薩諸塞州初試者的通過率為62%。同樣進入前十名的還有：弗吉尼亞大學（2）、圣母大學（10）和楊百翰大學（10）。

　　While the number-five position is a leap from the school’s 10th place standing the year prior, Carroll School students have consistently excelled on the CPA Exam. According to data analysis by Ed Taylor, senior lecturer and assistant chair of Accounting, Boston College has made the top-ten list for highest pass rates in the nation every year since 2015. (The 2014 class came in 11th.) These results reflect the exam scores of both undergraduate business majors with an accounting concentration and graduate students earning their M.S. in accounting.

　　雖然排名第五是一個飛躍，從學校的第十位站在前一年，卡羅爾學校的學生一直在注冊會計師考試中表現優異。根據高級講師、會計助理主席埃德泰勒（Ed Taylor）的數據分析，自2015年以來，波士頓學院每年都躋身全美十大通過率榜單。（2014屆排名第11位）這些結果反映了會計學專業本科生和會計學碩士研究生的考試成績。

　　When asked why Carroll School students perform so well on what is known to be a grueling exam, Taylor pointed to the faculty as well as student organizations like the Accounting Academy, who together “have made our students aware of how to prepare for success on the CPA Exam.” He also noted the addition of advanced electives to the curriculum, including Advanced Federal Taxation and Advanced Auditing.

　　當被問及為什么卡羅爾學校的學生在這場被稱為艱苦的考試中表現如此出色時，泰勒指出，像會計學院這樣的教師和學生組織一起“讓我們的學生知道如何為注冊會計師考試的成功做準備”。他還指出，課程中增加了高級選修課，包括高級聯邦稅收和高級審計。

　　Referring to the CPA Exam as a single test can be a little misleading. Aspiring accountants complete four 4-hour sections of the exam over the course of a year.These sections—Auditing and Accounting, Business Environment and Concepts, Financial Accounting and Reporting, and Regulation—include multiple-choice questions and written responses as well as complex task simulations. In 2017, the test was redesigned to place greater emphasis on higher-order cognitive skills such as analytical thinking and problem-solving. While the national pass rate dropped slightly that year, from 48.7 to 48.3 percent, the Carroll School’s overall pass rate went up—from 74 to 75 percent.

　　把注冊會計師考試說成是一個單一的考試可能有點誤導。有抱負的會計師在一年的時間里完成了四個4小時的考試部分。這些部分包括審計和會計、商業環境和概念、財務會計和報告以及監管，包括多項選擇題和書面回答以及復雜的任務模擬。2017年，對測試進行了重新設計，更加強調分析思維和解決問題等高階認知技能。雖然當年全國通過率略有下降，從48.7%降至48.3%，但卡羅爾學校的整體通過率從74%升至75%。

　　Perhaps most impressive are the eight Carroll School graduates who have earned the Elijah Watt Sells Award since 2012. This distinction is awarded to test-takers who, upon their first attempt, pass the exam with a cumulative average score above 95.50 on all four sections. Of the nearly 86,000 inpiduals who sat for the exam in 2018, 110 candidates achieved this feat—including Carroll School graduate Johnathan Grimaldi ’18. Recipients of the Elijah Watt Sells Award are announced in the spring for the previous year’s exams.

　　也許最令人印象深刻的是卡羅爾商學院的八名畢業生，他們從2012年起就獲得了伊萊賈·瓦特銷售獎。這項殊榮是授予考生的，他們在第一次嘗試時，通過考試，在所有四個部分的累積平均分數都在95.50以上。在2018年參加考試的近8.6萬人中，有110名考生取得了這一成績，其中包括卡羅爾商學院（Carroll School）畢業生約翰納森·格里馬爾迪（Johnathan Grimaldi'18）。伊萊賈·瓦特銷售獎的獲得者將在春季公布，參加前一年的考試。

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