C. Managerial Accounting (10-20 percent)
管理会计 (10%~20%)
1.Cost concepts (e.g., absorption, variable, fixed) (Proficiency Level)
成本的概念(如:全部成本、变动成本、固定成本)(要求熟练掌握)
2.Capital budgeting(Awareness Level)
资本预算(要求了解)
3.Operating budget(Proficiency Level)
运营预算(要求熟练掌握)
4.Transfer pricing(Awareness Level)
转移定价(要求了解)
5.Cost-volume-profit analysis(Awareness Level)
本-量-利分析(要求了解)
6.Relevant cost(Awareness Level)
相关成本(要求了解)
7.Costing systems (e.g., activity-based, fixed) (Awareness Level)
成本核算系统(如:作业成本系统、固定成本系统)(要求了解)
8.Responsibility accounting(Awareness Level)
责任会计(要求了解)
D. Regulatory, Legal, and Economics (5-15 percent) (Awareness Level)
规章、法律和经济(5%~15%)(要求了解)
1.Impact of government legislation and regulation on business
政府法规对经营的影响
2.Trade legislation and regulations
贸易法规
3.Taxation schemes
税收体制
4.Contracts
合同
5.Nature and rules of legal evidence
法律证据的本质和规则
6.Key economic indicators
主要经济指标