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商業(yè)環(huán)境與理論

商業(yè)環(huán)境與理論

定 價(jià):¥240.00

作 者: 陳越 著
出版社: 上海交通大學(xué)出版社
叢編項(xiàng): 美國(guó)注冊(cè)會(huì)計(jì)師(CPA)認(rèn)證考試教材
標(biāo) 簽: 注冊(cè)會(huì)計(jì)師

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ISBN: 9787313059277 出版時(shí)間: 2009-09-01 包裝: 平裝
開(kāi)本: 大16開(kāi) 頁(yè)數(shù): 196 字?jǐn)?shù):  

內(nèi)容簡(jiǎn)介

  美國(guó)注冊(cè)會(huì)計(jì)師考試(CPA)是全球頂級(jí)的注冊(cè)會(huì)計(jì)師資格考試之一。每年全球有幾十萬(wàn)人報(bào)考。美國(guó)注冊(cè)會(huì)計(jì)師考試由美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)(AICPA)主辦,每年由NASBA(美國(guó)注冊(cè)會(huì)計(jì)師國(guó)家考試中心)安排舉辦。本書(shū)在內(nèi)容上除了包括所有美國(guó)CPA考試大綱規(guī)定的商業(yè)環(huán)境與理論(Business Environment and Concepts)學(xué)科的考試范圍(Business Structures,Micro-and Macro-economics,Risk and Financial Manage-ment,Information Technology,Measurements and Planning)以外,更添加了許多中文背景注釋、高才培訓(xùn)的提示和專業(yè)詞匯表,彌補(bǔ)了中國(guó)學(xué)員閱讀純英文CPA培訓(xùn)教材所遇到的語(yǔ)言和文化差異障礙。本書(shū)經(jīng)過(guò)國(guó)內(nèi)外多位知名學(xué)者的指導(dǎo),綜合并吸收多部?jī)?yōu)秀CPA Review教材的精華部分,結(jié)合美國(guó)多所著名商學(xué)院所使用的教材和課件的精華內(nèi)容以及高才高分學(xué)員的心得體會(huì)匯編而成,對(duì)考試重點(diǎn)和難點(diǎn)作了充分總結(jié)。內(nèi)容翔實(shí)、結(jié)構(gòu)合理、深入淺出、易懂易學(xué),對(duì)所有抽象的經(jīng)濟(jì)學(xué)概念都配以圖形或圖標(biāo),適合所有報(bào)考美國(guó)CPA考試的考生使用?!∽髡吆?jiǎn)介:陳越,高才(中國(guó))培訓(xùn)總裁兼首席培訓(xùn)師。 陳越先生目前是IMA協(xié)會(huì)唯一業(yè)裔董事,曾擔(dān)任美國(guó)多家公司高級(jí)財(cái)務(wù)分析師,取得多項(xiàng)財(cái)會(huì)類CPA,CMA,CFM,CIA,AIA,LIFA權(quán)威證書(shū),同時(shí)有著豐富的授課經(jīng)驗(yàn)。 美國(guó)管理會(huì)計(jì)師協(xié)會(huì)董事會(huì)(Institute of Management Accountants)董事 同際金融協(xié)會(huì)(Institute of Research Associat ion)董事 美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)會(huì)員(American Institute of Certifled Accountants) 美國(guó)內(nèi)部審計(jì)師協(xié)會(huì)會(huì)員(Institute of Internal Auditors) 英國(guó)國(guó)際會(huì)計(jì)師協(xié)會(huì)會(huì)員(Association of International Accountants) 2006年1月?lián)巍肮鹕虾U搲必?cái)務(wù)部分 主講 登入2003年世界名人錄——“Who's Who”(財(cái)經(jīng)類)并取得證書(shū) 登入2002年斯特莫北美名人錄——“Who's Who”(財(cái)經(jīng)類)并取得證書(shū)

作者簡(jiǎn)介

  陳越,Johnny Y.Chen,高才(中國(guó))培洲總裁兼首席培訓(xùn)師。陳越先生目前是IMA協(xié)會(huì)唯一亞裔董事,曾擔(dān)任美國(guó)多家公司高級(jí)財(cái)務(wù)分析師,取得多項(xiàng)財(cái)會(huì)類CPA、CMA,CFM,CIA,AIA,LIFA權(quán)威證書(shū),同時(shí)有著豐富的授課經(jīng)驗(yàn)。美國(guó)管理會(huì)計(jì)師協(xié)會(huì)董事會(huì)董事 (Institute of Management Accountants)國(guó)際金融協(xié)會(huì)董事(Institute of Research Association)美國(guó)注冊(cè)會(huì)計(jì)師協(xié)會(huì)會(huì)員 (American Institute of Certified Accountants)美國(guó)內(nèi)部審計(jì)師協(xié)會(huì)會(huì)員 (Institute of Internal Auditors)英國(guó)國(guó)際會(huì)計(jì)師協(xié)會(huì)會(huì)員 (Association of International Accountants)2006年1月?lián)巍肮鹕虾U搲必?cái)務(wù)部分主講登入2003年世界名人錄-“Who’S Who”(財(cái)經(jīng)類)并取得證書(shū) 登入2002年斯特莫北美名人錄-“Who’S Who”(財(cái)經(jīng)類)并取得證書(shū)。

圖書(shū)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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