收藏!USCPA考试备考知识点

相对国内的考试，USCPA报名流程比较复杂，也令很多没有经验的考生感觉头疼。那么，USCPC考试一共有四门科目，这四门科目大家掌握的怎么样了呢?为了帮助大家更好的备考USCPA，帮考网为各位考生分享USCPA考试的备考知识点，大家一起来看看!

1、Definition of Enterprise Risk Management

ERM is the culture, capabilities, ａｎｄ　practices, integrated with strategy setting ａｎｄ　performance, that organizations rely on to manage risk in creating, preserving, ａｎｄ　realizing value.

文化，能力，执行都要和公司策略设置以及绩效保持一致，依赖于风险管理来创造，保持，实现价值

Culture – core value

The collective thinking of the people within an organization

Important role in shaping decisions regarding risk

Capabilities – competitive advantage

Exploitation of competitive advantage

Adaptation to change

Practice：continually applied to the entire scope of activities

Integrated with strategy-setting ａｎｄ　performance

Aligns with mission ａｎｄ　vision

Promote an understanding of how risk potentially affects the entity overall.

Managing Risk Linked to Value

Risk appetite：

Range rather than a specific limitation

Expressed first in mission (why) ａｎｄ　vision (how)

Varies between products, business units…

Relationship of value ａｎｄ　risk appetite：

Managing risk enhances ability to create, preserve, ａｎｄ　realize value

2、DCF：Net Present Value Method

Objective：

to focus decision makers on the initial investment amount that is required to purchase ｏｒinvest in a capital asｓｅｔthat will yield returns in an amount > return on a management‘s designated hurdle rate.

Basis of Evaluation：

NPV requires managers to evaluate the $ amount of return rather than % of return(fｏｒIRR)ｏｒyears to recover principle(fｏｒpayback methods)as a basis fｏｒ screening investments.

Formula：

NPV=Discounted cash flow–Investment

Conclusion：NPV > 0，meaning PVFCF>initial cash outflow，then make investment.

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