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美国注册会计师(CPA)认证考试教材--商业环境与理论

作者:陈越

字数:374

页数:374

版次:

定价:240

ISBN:978-7-313-05927-7

出版日期:2009/09

图书简介

《高才财经系列丛书·美国注册会计师(CPA)认证考试教材:商业环境与理论》:每年全球有几十万人报考。美国注册会计师考试由美国注册会计师协会(AICPA)主办,每年由NASBA(美国注册会计师国家考试中心)安排举办。近年来,越来越多的中国财经专业人士开始关注和参加美国注册会计师考试。高才(中国)培训致力研发国内首套美国CPA考试的必读双语教材,《高才财经系列丛书·美国注册会计师(CPA)认证考试教材:商业环境与理论》在内容上除了包括所有美国CPA考试大纲规定的审计学科的考试范围,更添加了许多中文背景注释、高才培训的提示和专业词汇表,弥补了中国学员阅读纯英文CPA培训教材所遇到的语言和文化差异障碍,并结合国内CPA考试审计法和美国审计法GAAS的差异做了系统的分析和比较以加深记忆和理解。  《高才财经系列丛书·美国注册会计师(CPA)认证考试教材:商业环境与理论》内容翔实,理论联系实际,突出案例教学,深入浅出,易懂易学,并对所有概念的相关考试要求逐一做了图案标识,提示了记忆技巧。适合所有美国CPA考生阅读。more

图书目录

  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