請教美國加州會計師學分認證問題 - 會計

各位大大,由於本人部是本科系（企管）的,但是未來因為家庭的關係可能會去加州發展,想先考過加州會計師考試
但加州的會計委員會的1st Time Exam Handbook好像要有些核心課程學分的規定,才能有考試資格
我看不太懂

以下摘錄一段

Core Course Requirement
------------------------

The core course requirement consists of 24 semester units of business-related subjects and

24 semester units in accounting subjects. Courses in excess of the required 24 semester units

of accounting may be counted toward the business-related subjects unit requirement. Courses

may be completed in any of the subjects listed below. Courses earned in quarter units must

be multiplied by a factor of 2/3 to convert to semester units.


Accounting Subjects
-------------------

Accounting. Financial Reporting.

Auditing. Financial Statement Analysis.

External or Internal Reporting. Taxation.

In addition to those subjects already listed, accounting courses include, but are not limited to,

courses in Assurance, Attestation, Bookkeeping, Cost (Cost Analysis, Costing), Peachtree,

Quickbooks, and CPA Review courses taken at a recognized school (see below).


問題來了：
1.我修過 初會上下學期六學分 中級會計上下學期六學分 沒修過高級會計,請問依上面所述
我這樣是不是Accounting就算12學分了？,還是只能總共算3學分？或者我還得去補足高級會計學才能算？

2.關於financial reporting 和financial statement analysis 我印像中不是一樣的東西嗎？而且我記得我大學修財務管理時
時,課本有學習財務報表加財務報表分析的章節,我看大學部的課程都只有財務管理及財務報表分析的課程,沒看到財務報告的
學分課程,是不是財務報表分析我得另外補修學分,然後financial reporting 可以用財務管理取代？還是fr他有有別的中文課
程翻譯？這中間有什麼問題,可否告知？感恩！

3.同樣的 External or Internal Reporting 我也不是很了解,是跟內部控制有關的嗎？他的中文叫？似乎沒看到有這樣的
學分班,我很想知道到底哪裡可以修得？

很不好意思讓各位看這麼多東西,我畢業有一正子了,有些東西都忘了,又不是本科系的,所以才問這麼多問題
（我爬文很多了,就是不懂＝＝）,希望有考過加州會計師的人或了解的人回答,謝謝,感恩

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