美国CPA《商业环境》知识点（四）

发布时间：2019-03-02

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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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下面小编为大家准备了 美国CPA考试 的相关考题，供大家学习参考。

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