商业环境与理论

　　美国注册会计师考试（CPA）是全球顶级的注册会计师资格考试之一。每年全球有几十万人报考。美国注册会计师考试由美国注册会计师协会（AICPA）主办，每年由NASBA（美国注册会计师国家考试中心）安排举办。本书在内容上除了包括所有美国CPA考试大纲规定的商业环境与理论（Business Environment and Concepts）学科的考试范围（Business Structures，Micro-and Macro-economics，Risk and Financial Manage-ment，Information Technology，Measurements and Planning）以外，更添加了许多中文背景注释、高才培训的提示和专业词汇表，弥补了中国学员阅读纯英文CPA培训教材所遇到的语言和文化差异障碍。本书经过国内外多位知名学者的指导，综合并吸收多部优秀CPA Review教材的精华部分，结合美国多所著名商学院所使用的教材和课件的精华内容以及高才高分学员的心得体会汇编而成，对考试重点和难点作了充分总结。内容翔实、结构合理、深入浅出、易懂易学，对所有抽象的经济学概念都配以图形或图标，适合所有报考美国CPA考试的考生使用。　作者简介：陈越，高才（中国）培训总裁兼首席培训师。 陈越先生目前是IMA协会唯一业裔董事，曾担任美国多家公司高级财务分析师，取得多项财会类CPA，CMA，CFM，CIA，AIA，LIFA权威证书，同时有着丰富的授课经验。 美国管理会计师协会董事会（Institute of Management Accountants）董事 同际金融协会（Institute of Research Associat ion）董事 美国注册会计师协会会员（American Institute of Certifled Accountants） 美国内部审计师协会会员（Institute of Internal Auditors） 英国国际会计师协会会员（Association of International Accountants） 2006年1月担任“哈佛上海论坛”财务部分 主讲 登入2003年世界名人录——“Who's Who”（财经类）并取得证书 登入2002年斯特莫北美名人录——“Who's Who”（财经类）并取得证书

　　陈越，Johnny Y．Chen，高才（中国）培洲总裁兼首席培训师。陈越先生目前是IMA协会唯一亚裔董事，曾担任美国多家公司高级财务分析师，取得多项财会类CPA、CMA，CFM，CIA，AIA，LIFA权威证书，同时有着丰富的授课经验。美国管理会计师协会董事会董事 （Institute of Management Accountants）国际金融协会董事（Institute of Research Association）美国注册会计师协会会员 （American Institute of Certified Accountants）美国内部审计师协会会员 （Institute of Internal Auditors）英国国际会计师协会会员 （Association of International Accountants）2006年1月担任“哈佛上海论坛”财务部分主讲登入2003年世界名人录-“Who’S Who”（财经类）并取得证书　登入2002年斯特莫北美名人录-“Who’S Who”（财经类）并取得证书。

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