《BEC考试内容及所占分值比例》由会员分享，可在线阅读，更多相关《BEC考试内容及所占分值比例（5页珍藏版）》请在金锄头文库上搜索。
1、BEC考试内容及所占分值比例2014-03-13此课程对大致的商业环境与概念的理解进行测试。 相关主题包括企业管理知识，与理解全球经济环境及其对企业商业策略的影响密切相关的经济概念。财务风险管理，财务管理过程，信息系统与交流与运营管理。应试者需证明作为注册注册会计师，可以把相关理论知识应用到审计，鉴证，财务报告，纳税申报实务中。应试者需证明可完成以下任务：理解全球化对商业环境的影响区分企业中合理不与合理的管理结构评价商业循环再企业运营或其产业中的影响全球经济市场对企业商业决策及财务管理策略上的影响对企业资本结构的影响因素进行评价对财务评估的假设进行合理性测试对交易和潜在经济实质与商业原因进行解
2、释识别企业会计处理运用的信息管理系统评估是否有合理的职责划分理解企业的战略策划过程，了解企业策略与市场风险识别企业存在的内在灾难恢复计划商业与运营风险评估企业运营及质量控制计划以理解企业绩效与成本管理方法Business Environment and Concepts (BEC)The Business Environment and Concepts section tests knowledge and skills necessary to demonstrate an understanding of the general business environment and busi
3、ness concepts.The topics in this section include knowledge of corporate governance;economic concepts essential to understanding the global business environment and its impact on an entitys business strategy;financial risk management;financial management processes;information systems and communicatio
4、ns; strategic planning;and operations management.In addition to demonstrating knowledge and understanding of these topics, candidates are required to apply that knowledge in performing audit,attest,financial reporting,tax preparation,and other professional responsibilities as certified public accoun
5、tants.To demonstrate such knowledge and skills,candidates will be expected to perform the following tasks:.Demonstrate an understanding of globalization on the business environment.Distinguish between appropriate and inappropriate governance structures within an organization(e.g. tone at the top,pol
6、icies, steering committees,strategies,oversight,etc.).Assess the impact of business cycles on an entitys industry or business operations.Apply knowledge of changes in the global economic markets in identifying the impact on an entity in determining its business strategy and financial management poli
7、cies,including managing the risks of:inflation,deflation,commodity costs,credit defaults,interest rate variations,currency fluctuation,and regulation.Assess the factors influencing a companys capital structure,including risk,leverage,cost of capital,growth rate,profitability,asset structure,and loan
8、 covenants.Evaluate assumptions used in financial valuations to determine their reasonableness(e.g.investment return assumptions,discount rates,etc.).Determine the business reasons for and explain the underlying economic substance of transactions and their accounting implications.Identify the inform
9、ation systems within a business that are used to process and accumulate transactional data, as well as provide monitoring and financial reporting information.Distinguish between appropriate and inappropriate internal control systems,including system design,controls over data,transaction flow,wireles
10、s technology,and internet transmissions.Evaluate whether there is appropriate segregation of duties,levels of authorization,and data security in an organization to maintain an appropriate internal control structure.Obtain and document information about an organizations strategic planning processes t
11、o identify key components of the business strategy and market risks.Develop a time-phased project plan showing required activities,task dependencies,and required resources to achieve a specific deliverable. .Identify the business and operational risks inherent in an entitys disaster recovery/busines
12、s continuity plan.Evaluate business operations and quality control initiatives to understand its use of best practices and the ways to measure and manage performance and costs.The outline below specifies the knowledge in which candidates are required to demonstrate proficiency:I.Corporate Governance
13、(16%-20%)A.Rights,Duties,Responsibilities,and Authority of the Board of Directors,Officers,and Other Employees1.Financial reporting2.Internal control(including COSO or similar framework)3.Enterprise risk management(including COSO or similar framework)B.Control Environment1.Tone at the topestablishin
14、g control environment2.Monitoring control effectiveness3.Change control processII.Economic Concepts and Analysis(16%-20%)A.Changes in Economic and Business CyclesEconomic Measures/IndicatorsB.Globalization and Local Economies1.Impacts of globalization on companies2.Shifts in economic balance of powe
15、r(e.g. capital) to/from developed from/to emerging marketsC.Market Influences on Business StrategiesD.Financial Risk Management1.Market,interest rate,currency,liquidity,credit,price,and other risks2.Means for mitigating/controlling financial risksIII.Financial Management(19%-23%)A.Financial Modeling,Projections,and Analysis1.Forecasting and trends2.Financial and risk analysis3.Impact of inflation/deflationB.Financial Decisions1.Debt,equity,leasing2.Asset and investment managementC.Capital Management,including Working Capital
