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美国注册会计师（CPA）认证考试教材2025|PDF|Epub|mobi|kindle电子书版本百度云盘下载

陈越编著著
出版社：上海：上海交通大学出版社
ISBN：9787313059277
出版时间：2009
标注页数：196页
文件大小：14MB
文件页数：206页
主题词：商业管理－会计师－资格考核－教材

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图书目录

Module One Business Structures1

1.1 Sole proprietorship1

1.2 General partnership1

1.2.1 Nature of a General Partnership1

1.2.2 Formation of a General Partnership2

1.2.3 Operation of a General Partnership4

1.2.4 Termination—Dissociaticn and Dissolution7

1.2.5 Finacial Structure and Capitalization10

1.2.6 Profit and Loss Allocation10

1.2.7 Distribution11

1.2.8 Rihgts,Duties,Legal,Obligation,and Authority of General Partners11

1.2.9 Duties and Legal Obligations of Partners12

1.2.10 Authority13

1.2.11 Advantages and Disadvantages13

1.3 Limited Iiability partnership13

1.4 Limited partnership14

1.4.1 Nature of a Limited Partnership15

1.4.2 Formation15

1.4.3 Operation16

1.4.4 Termination16

1.4.5 Financial Structure and Capitalization16

1.4.6 Profit and Loss Allocations16

1.4.7 Distributions17

1.4.8 Rights17

1.4.9 Duties and Legal Obligations17

1.4.10 Authority18

1.5 Limited Iiability Company18

1.5.1 Nature18

1.5.2 Formation18

1.5.3 Operation19

1.5.4 Termination19

1.5.5 Financial Structure and Capitalization19

1.5.6 Profit and Loss Allocation20

1.5.7 Distributions20

1.5.8 Rights,Duties,and Obligations20

1.5.9 Authority and Managerent20

1.6 Corporation21

1.6.1 Overview21

1.6.2 Management of the Operations21

1.6.3 Corporation Liable for Obligations21

1.6.4 Continuity of Life21

1.6.5 Transferability21

1.6.6 Tax Treatment21

1.6.7 Choice as a Business Entity22

1.6.8 Bankruptcy22

1.6.9 Nature of a Corporation22

1.6.10 Formation of a Corporation23

1.6.11 Operation of a Corporation28

1.6.12 Termination of a Corporation32

1.6.13 Financial Structure and Capitalization32

1.6.14 Profit and Loss Allocation35

1.6.15 Distributions(Dividends)35

1.6.16 Shareholders:Rights,Duties,Obligations,and Authority36

1.6.17 Directiors;Rights,Duites,Obligations,and Authority42

1.6.18 Officers:Rights,Duties,Obligations,and Authority44

1.6.19 Calendar Year Vs.Fiscal Year44

Module Two Micro and Macro-economics46

2.1 Microeconomics46

2.1.1 Demand and Supply46

2.1.2 Production Cost of Economic Resources56

2.1.3 Market Structure57

2.2 Macroeconomics64

2.2.1 National Economics65

2.2.2 Business Cycles and Fluctuations69

2.2.3 Monetary Policy and the Finance Supply74

2.2.4 Market Influence and Business Strategies76

Module Three Risk and Financial Management80

3.1 Risk Management80

3.1.1 Risk and Return80

3.1.2 Computation of Return82

3.2 Financial Management92

3.2.1 Capital Budgeting92

3.2.2 Working Capital Management101

Module Four Information Technology107

4.1 Introduction107

4.2 Roles and Responsibilities111

4.3 IT Fundamentals112

4.3.1 Components of Computerized Systems112

4.3.2 Network118

4.3.3 Transaction Processing Methodology122

4.3.4 Centralized vs.Decentralized(Distributed)Processing122

4.4 Risks,Controls,Recovery,and Business Continuity123

4.5 E-business/Commerce130

4.6 Flowcharting136

Module Five Measurements and Planning138

5.1 Performance Measurement138

5.1.1 Performance Measures138

5.1.2 Benchmark and Best-practices150

5.2 Cost measurements and Planning152

5.2.1 Managerial Accg Vs.Financial Acctg153

5.2.2 Cost Concepts153

5.2.3 Manufacture Overhead Concepts160

5.2.4 Cost System164

Glossary183