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美國註冊會計師(CPA)認證考試教材--商業環境與理論

作者:陳越

字數:374

頁數:374

版次:

定價:240

ISBN:978-7-313-05927-7

出版日期:2009/09

圖書簡介

《高才財經系列叢書·美國註冊會計師(CPA)認證考試教材🚴‍♀️:商業環境與理論》:每年全球有幾十萬人報考🐥。美國註冊會計師考試由美國註冊會計師協會(AICPA)主辦,每年由NASBA(美國註冊會計師國家考試中心)安排舉辦🕒。近年來⛹🏽‍♀️,越來越多的中國財經專業人士開始關註和參加美國註冊會計師考試。高才(中國)培訓致力研發國內首套美國CPA考試的必讀雙語教材✨⏩,《高才財經系列叢書·美國註冊會計師(CPA)認證考試教材:商業環境與理論》在內容上除了包括所有美國CPA考試大綱規定的審計學科的考試範圍🛅,更添加了許多中文背景註釋、高才培訓的提示和專業詞匯表,彌補了中國學員閱讀純英文CPA培訓教材所遇到的語言和文化差異障礙,並結合國內CPA考試審計法和美國審計法GAAS的差異做了系統的分析和比較以加深記憶和理解。  《高才財經系列叢書·美國註冊會計師(CPA)認證考試教材:商業環境與理論》內容翔實,理論聯系實際,突出案例教學,深入淺出↙️,易懂易學,並對所有概念的相關考試要求逐一做了圖案標識8️⃣,提示了記憶技巧。適合所有美國CPA考生閱讀。more

圖書目錄

  Module One Business Structures
  1.1 Sole proprietorship
  1.2 General partnership
  1.2.1 Nature of a General Partnership
  1.2.2 Formation of a General Partnership
  1.2.3 Operation of a General Partnership
  1.2.4 Termination——Dissociation and Dissolution
  1.2.5 Finacial Structure and Capitalization
  1.2.6 Profit and Loss Allocation
  1.2.7 Distribution
  1.2.8 Rihgts, Duties, Legal, Obligation, and Authority of General Partners
  1.2.9 Duties and Legal Obligations of Partners
  1.2.10 Authority
  1.2.11 Advantages and Disadvantages
  1.3 Limited liability partnership
  1.4 Limited partnership
  1.4.1 Nature of a Limited Partnership
  1.4.2 Formation
  1.4.3 Operation
  1.4.4 Termination
  1.4.5 Financial Structure and Capitalization
  1.4.6 Profit and Loss Allocations
  1.4.7 Distributions
  1.4.8 Rights
  1.4.9 Duties and Legal Obligations
  1.4.I0 Authority
  1.5 Limited liability Company
  1.5.1 Nature
  1.5.2 Formation
  1.5.3 Operation
  1.5.4 Termination
  1.5.5 Financial Structure and Capitalization
  1.5.6 Profit and Loss Allocation
  1.5.7 Distributions
  1.5.8 Rights, Duties, and Obligations
  1.5.9 Authority and Managerent
  1.6 Corporation
  1.6.1 Overview
  1.6.2 Management of the Operations
  1.6.3 Corporation Liable for Obligations
  1.6.4 Continuity of Life
  1.6.5 Transferability
  1.6.6 Tax Treatment
  1.6.7 Choice as a Business Entity
  1.6.8 Bankruptcy
  1.6.9 Nature of a Corporation
  1.6.10 Formation of a Corporation
  1.6.11 Operation of a Corporation
  1.6.12 Termination of a Corporation
  1.6.13 Financial Structure and Capitalization
  1.6.14 Profit and Loss Allocation
  1.6.15 Distributions (Dividends)
  1.6.16 Shareholders: Rights, Duties, Obligations, and Authority
  1.6.17 Directiors; Rights, Duites, Obligations, and Authority
  1.6.18 Officers: Rights, Duties, Obligations, and Authority
  1.6.19 Calendar Year Vs.Fiscal Year
  
  Module Two Micro and Macro-economics
  2.1 Microeconomics
  2.1.1 Demand and Supply
  2.1.2 Production Cost of Economic Resources
  2.1.3 Market Structure
  2.2 Macroeeonomics
  2.2.1 National Economics
  2.2.2 Business Cycles and Fluctuations
  2.2.3 Monetary Policy and the Finance Supply
  2.2.4 Market Influence and Business Strategies
  
  Module Three Risk and Financial Management
  3.1 Risk Management
  3.1.1 Risk and Return
  3.1.2 Computation of Return
  3.2 Financial Management
  3.2.1 Capital Budgeting
  3.2.2 Working Capital Management
  
  Module Four Information Technology
  4.1 Introduction
  4.2 Roles and Responsibilities
  4.3 IT Fundamentals
  4.3.1 Components of Computerized Systems
  4.3.2 Network
  4.3.3 Transaction Processing Methodology
  4.3.4 Centralized vs.Decentralized (Distributed) Processing
  4.4 Risks, Controls, Recovery, and Business Continuity
  4.5 E-business/Commerce
  4.6 Flowcharting
  
  Module Five Measurements and Planning
  5.1 Performance Measurement
  5.1.1 Performance Measures
  5.1.2 Benchmark and Best-practices
  5.2 Cost measurements and Planning
  5.2.1 Managerial Accg Vs.Financial Acctg
  5.2.2 Cost Concepts
  5.2.3 Manufacture Overhead Concepts
  5.2.4 Cost System
  Glossary
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