美国CPA
报考指南考试报名准考证打印成绩查询考试题库

重置密码成功

请谨慎保管和记忆你的密码,以免泄露和丢失

注册成功

请谨慎保管和记忆你的密码,以免泄露和丢失

当前位置: 首页美国CPA考试商业环境模拟试题正文
美国CPA《商业环境》知识点(四)
帮考网校2019-03-07 17:26
美国CPA《商业环境》知识点(四)

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

声明:本文内容由互联网用户自发贡献自行上传,本网站不拥有所有权,未作人工编辑处理,也不承担相关法律责任。如果您发现有涉嫌版权的内容,欢迎发送邮件至:service@bkw.cn 进行举报,并提供相关证据,工作人员会在5个工作日内联系你,一经查实,本站将立刻删除涉嫌侵权内容。
美国CPA百宝箱离考试时间388天
学习资料免费领取
免费领取全套备考资料
测一测是否符合报考条件
免费测试,不要错过机会
提交
互动交流

微信扫码关注公众号

获取更多考试热门资料

温馨提示

信息提交成功,稍后帮考专业顾问免费为您解答,请保持电话畅通!

我知道了~!
温馨提示

信息提交成功,稍后帮考专业顾问给您发送资料,请保持电话畅通!

我知道了~!

提示

信息提交成功,稍后班主任联系您发送资料,请保持电话畅通!