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Net Income
A.Standard Formulas
1.Breakeven in Units=Total FC/UCM
2.Breakeven in Dollars
=Unit price*Breakeven in Units
=Total FC/CM Ratio
(Contribution Margin Ratio=CM/Sales)
B.Different Question Types
1.Breakeven in Units/ Breakeven in Dollars
2.Sales Revenue/Sales Volume for Target Profit
1)Sales=(FC+EBT)/CM Ratio or per unit
2)Tax consideration
3.Target Profit based on Volume
4.Selling Price based on Assumed Volume
5.Margin of Safety
C.Breakeven Charts(2A-4)
D.Margin of Safety
Sales Dollars
Margin of Safety in $=Sales $–Breakeven sales $
Percentage
Margin of Safety%=Margin of Safety in $/Total Sales $
II.Balanced Scorecard(FECH or FICA)
-Financial(AT US)
-Internal business processes(efficient production)
-Customer satisfaction(market share)
-Advancement of innovation and human resource development(learning & growth)
During the Exam
Relax,Concentrate and be Confident
Good Control over Your Time Allocation
MC Questions:1.66 min/each
Communications:13 min/each
Check your answers within each testlet
试验题
Table of Contents for BEC Final Review
1A:Corporate Governance
1B:Operations Management
2A:Cost Accounting 1
2B:Cost Accounting 2
3A:Finance 1
3B:Finance 2
4A:IT 1
4B:IT 2
5A:Economics 1
6A:Economics 2
6B:Additional BEC Topics
Title IV:Enhanced Financial Disclosures
·Disclosure in Periodic Reports
-All material correcting adjustments by auditor
-Disclose all material off-B/S transactions
-Conformance of pro forma financial statements
-Use of Special Purpose Entities
·Conflict of Interest Provisions
-Exceptions #1/Exceptions #2
·Code of Ethics for Senior Financial Officers:Tone at the top
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