BEC考试内容及所占分值比例.docxVIP

BEC考试内容及所占分值比例2014-03-13　　此课程对大致的商业环境与概念的理解进行测试。相关主题包括企业管理知识，与理解全球经济环境及其对企业商业策略的影响密切相关的经济概念。财务风险管理，财务管理过程，信息系统与交流与运营管理。　　应试者需证明作为注册注册会计师，可以把相关理论知识应用到审计，鉴证，财务报告，纳税申报实务中。应试者需证明可完成以下任务：　　?理解全球化对商业环境的影响　　?区分企业中合理不与合理的管理结构　　?评价商业循环再企业运营或其产业中的影响　　?全球经济市场对企业商业决策及财务管理策略上的影响　　?对企业资本结构的影响因素进行评价　　?对财务评估的假设进行合理性测试　　?对交易和潜在经济实质与商业原因进行解释　　?识别企业会计处理运用的信息管理系统　　?评估是否有合理的职责划分　　?理解企业的战略策划过程，了解企业策略与市场风险　　?识别企业存在的内在灾难恢复计划商业与运营风险　　?评估企业运营及质量控制计划以理解企业绩效与成本管理方法　　Business Environment and Concepts (BEC)　　The Business Environment and Concepts section tests knowledge and skills necessary to demonstrate an understanding of the general business environment and business concepts.The topics in this section include knowledge of corporate governance;economic concepts essential to understanding the global business environment and its impact on an entity’s business strategy;financial risk management;financial management processes;information systems and communications; strategic planning;and operations management.　　In addition to demonstrating knowledge and understanding of these topics, candidates are required to apply that knowledge in performing audit,attest,financialreporting,taxpreparation,and other professional responsibilities as certified public accountants.To demonstrate such knowledge and skills,candidates will be expected to perform the following tasks:　　.Demonstrate an understanding of globalization on the business environment　　.Distinguish between appropriate and inappropriate governance structures within an organization(e.g. tone at the top,policies, steering committees,strategies,oversight,etc.).　　.Assess the impact of business cycles on an entity’s industry or business operations.　　.Apply knowledge of changes in the global economic markets in identifying the impact on an entity in determining its business strategy and financial management policies,including managing the risks of:inflation,deflation,commoditycosts,creditdefaults,interest rate variations,currencyfluctuation,and regulatio