2014年美国CPA BEC考试内容及所占分值比例（III）

Business Environment and Concepts(BEC)

III.Financial Management(19%-23%)  

A.Financial Modeling,Projections,and Analysis

1.Forecasting and trends

2.Financial and risk analysis

3.Impact of inflation/deflation

B.Financial Decisions

1.Debt,equity,leasing

2.Asset and investment management

C.Capital Management,including Working Capital

1.Capital structure

2.Short-term and long-term financing

3.Asset effectiveness and/or efficiency

D.Financial Valuations(e.g. Fair Value)

1.Methods for calculating valuations

2.Evaluating assumptions used in valuations

E.Financial Transaction Processes and Controls