2014年美国CPA BEC考试内容及所占分值比例（II）

Business Environment and Concepts(BEC)

II.Economic Concepts and Analysis(16% - 20%)

A.Changes in Economic and Business Cycles – Economic Measures/Indicators

B.Globalization and Local Economies

1.Impacts of globalization on companies

2.Shifts in economic balance of power(e.g. capital) to/from developed from/to emerging markets

C.Market Influences on Business Strategies

D.Financial Risk Management

1.Market, interest rate, currency, liquidity, credit, price, and other risks

2.Means for mitigating/controlling financial risks