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商務概念BEC這門考試包含了商業、經濟和金融多方面內容,是USCPA四門課中,大多數人認為較簡單的一門課。因此,也往往在準備上容易輕忽。Mighty提醒備考學員,在過去也是有其他三科考試一次通過而BEC卻要考兩次的學員,千萬不要輕視BEC的準備。

雖然說,USCPA全英文教材內容是華文備考生最主要的難題,但若沒有紮實的會計及商業基礎,更容易讓考生在研讀進修過程,產生重重阻礙,影響學習進度。

為了讓學習效果事倍功半,此一線上基礎課程,就是要先幫你打好財務和商業知識的底子,將來在面對,更進階的專業財會內容與多變考題時,可以更加得心應手,以達到高效率的成果。

考生:為準備USCPA美國會計師證照考試奠定良好的應考基礎。

外商高階主管及事務所查帳人員:了解對美國證券法及公開公司相關法令規定。

一般會計人員:增強財務管理、分析財報基礎能力。

職涯轉型:想提昇商業英文能力,符合外商應徵英語能力要求、海外就業派駐資格。

講師Teresa具備美國註冊會計師證照,且擁有十多年的證照班、學分班、外商教育訓練的教學經驗。

彙整不同版本教材,有效重點整理、編製成一套有效率的中英雙語教學內容。

課程中提供90題練習題與解答,讓學員在學習各章節後,能進行學習檢核。

    ★各章節練習題下載位置於:單元19、單元42、單元70、單元93、單元116、單元138。

練習題範例如下:


Roles of Board of Directors, Officers, and Shareholders


Economic Systems


Security Valuation


Bonds


Sell or Process Further


Strategic Management 


System Development & Implementation


單元

139

課程總長

1136mins

課程測驗

尚無測驗

  • BEC1 Corporate Governance
  • 1 Introduction 00:36
  • 2 【 I. Roles of Board of Directors, Officers, and Shareholders 】 07:46
  • 3 I-A. Board of Directors (“BOD”) 董事會 34:40
  • 4 I-B. Officers 04:05
  • 5 I-C. Shareholders (“SHDs”) 04:29
  • 6 【 II. Sarbanes – Oxley Act 】 00:51
  • 7 II-A. Purpose 05:40
  • 8 II-B. Title III – Corp. Responsibility 10:50
  • 9 II-C. Title IV – Enhanced Financial Disclosure 06:56
  • 10 II-D. TITLE VIII – Corporate and Criminal Fraud Accountability 06:15
  • 11 II-E. Title IX White – Collar Crime Penalty Enhancement 05:17
  • 12 【 III. Internal Control 】 06:39
  • 13 III-A. COSO 02:42
  • 14 III-B. COSO - IC Integrated Framework “內控整體架構”- 3目標 14:58
  • 15 III-C. Limitations of IC 06:50
  • 16 III-D. Management's (“Mag’s”) Consideration about IC 03:08
  • 17 【 IV. Enterprise Risk Management 】 02:04
  • 18 IV-A. Enterprise Risk Management (“ERM”) 09:40
  • 19 IV-B. Change Control Process 改變內控程序 ★BEC1-練習題下載★ 04:06
  • BEC2 Economic Concepts
  • 20 【 I. Microeconomics 】 07:01
  • 21 I-A. Economic Systems 07:03
  • 22 I-B. Markets 02:46
  • 23 I-C. Demand 21:31
  • 24 I-D. Supply 12:00
  • 25 I-E. Elasticity of Demand and Supply 17:17
  • 26 I-F. Government Intervention in Market Operations 03:22
  • 27 I-G. Utility Theory 09:15
  • 28 I-H. Production & Costs 11:52
  • 29 I-I. Market Structures and Performance 19:48
  • 30 【 II. Macroeconomics Concepts 】 02:57
  • 31 II-A. Measures 19:21
  • 32 II-B. Business Cycles 15:55
  • 33 II-C. Money 21:10
  • 34 II-D. Inflation and Deflation 07:36
  • 35 II-E. Unemployment 06:56
  • 36 II-F. Government 12:05
  • 37 【 III. International Economics Concept 】 00:52
  • 38 III-A. Comparative advantage vs. Absolute advantage 03:03
  • 39 III-B. Trade Barriers 03:25
  • 40 III-C. Economic Integration 02:00
  • 41 III-D. Foreign Currency Rates And Markets 09:09
  • 42 III-E. Balance of Payments ★BEC2-練習題下載★ 07:44
  • BEC3 Financial Management
  • 43 【 I. Overview 】 02:11
  • 44 I-A. Purpose 02:09
  • 45 I-B. Time Value of Money 15:21
  • 46 I-C. Tax Planning 02:55
  • 47 【 II. Security Valuation 】 02:29
  • 48 II-A. Bonds 07:02
  • 49 II-B. Stocks 09:53
  • 50 II-C. Risks 10:18
  • 51 【 III. Working Capital 】 02:05
  • 52 III-A. Cash Management 22:59
  • 53 III-B. Accounts Receivables 06:10
  • 54 III-C. Marketable Securities 06:11
  • 55 III-D. Inventory Management 19:31
  • 56 III-E. Short-term Credits 13:23
  • 57 【 IV. Capital Budgeting 】 01:38
  • 58 IV-A. Payback Period 08:36
  • 59 IV-B. Net Present Value 14:51
  • 60 IV-C. Internal Rate of Return (IRR) 08:37
  • 61 IV-D. The Profitability Index 03:28
  • 62 IV-E. Accounting Rate of Return (ARR) 03:35
  • 63 【 V. Long-Term Financing 】 01:32
  • 64 V-A. Overview 04:00
  • 65 V-B. Bonds 10:55
  • 66 V-C. Common Stocks 17:16
  • 67 【 VI. Cost of Capital 】 02:59
  • 68 VI-A. Risks 19:10
  • 69 VI-B. Returns 07:41
  • 70 VI-C. Cost of Capital ★BEC3-練習題下載★ 08:54
  • BEC4 Decision Making
  • 71 【 I. Cost Behavior And Cost-Volume-Profit (CVP) Analysis 】 03:04
  • 72 I-A. Definition of Costs 10:58
  • 73 I-B. Cost Behaviors 成本行為 16:55
  • 74 I-C. Breakeven Point (“BEP”) Analysis 09:55
  • 75 I-D. Direct (Variable) Costing 17:13
  • 76 【 II. Special Decisions 】 04:15
  • 77 II-A. Relevant Costs 06:02
  • 78 II-B. Special Order 05:58
  • 79 II-C. Make or Buy 05:52
  • 80 II-D. Sell or Process Further 06:47
  • 81 II-E. Scrap or Rework 04:06
  • 82 II-F. Eliminate or Keep a Division/Segment 08:35
  • 83 【 III. Cost Measurements 】 03:22
  • 84 III-A. Manufacturing and Merchandising 16:52
  • 85 III-B. Job-Order Costing 02:55
  • 86 III-C. Process Costing 27:21
  • 87 【 IV. Cost Allocation 】 02:42
  • 88 IV-A. Joint Costing and By-Products 15:26
  • 89 IV-B. Service Cost Allocation 10:36
  • 90 IV-C. Activity-Based Costing 11:28
  • 91 【 V. Standard Costs and Variances 】 04:20
  • 92 V-A. Variances From Standards 05:18
  • 93 V-B. Analysis of Standard costs and Variances ★BEC4-練習題下載★ 27:24
  • BEC5 Operation Management
  • 94 【 I. Process Management 】 01:29
  • 95 I-A. Business Process Management 16:10
  • 96 I-B. Shared Services, Outsourcing, and Offshore Operations 12:41
  • 97 I-C. Management Philosophies and Techniques 32:48
  • 98 【 II. Project Management 】 00:44
  • 99 II-A. Overview & II-B. Roles of Project Management 05:45
  • 100 II-C. Project Components 05:42
  • 101 【 III. Budgeting 】 01:26
  • 102 III-A. Overview 15:03
  • 103 III-B. Master budgets 11:34
  • 104 III-C. Flexible Budgeting 02:53
  • 105 III-D. Budget Variance Analysis 04:33
  • 106 III-E. Responsibility Accounting 12:27
  • 107 【 IV. Forecasting 】 01:05
  • 108 IV-A. Probability Analysis (機率分析) 05:49
  • 109 IV-B. Regression Analysis (回歸分析) 11:00
  • 110 【 V. Performance Measures 績效衡量 】 00:39
  • 111 V-A. Balanced Scorecard (平衡計分卡) & V-B. Benchmarking 03:31
  • 112 V-C. Cost Management Systems 06:57
  • 113 【 VI. Strategic Management (決策、策略管理) 】 00:56
  • 114 VI-A. Environmental Analysis 03:54
  • 115 VI-B. Strategy Development 16:55
  • 116 VI-C. Implementation & VI-D. Evaluation and Controls & VI-E. Other Concepts useful in strategic mana 11:45
  • BEC6 Information Technology
  • 117 Chapter framework 01:50
  • 118 【 I. Overview 】 00:24
  • 119 I-A. Hardware (硬體) 06:53
  • 120 I-B. Peripheral devices (週邊設備) 05:30
  • 121 I-C. Software (軟體) 08:05
  • 122 I-D. Data 05:17
  • 123 I-E. Networks 21:19
  • 124 I-F. System Development & Implementation 03:59
  • 125 I-G. System Operation 06:13
  • 126 I-H. Roles 人員的角色 04:06
  • 127 【 II. Business Information System 】& II-A. (ERP) & II-B. (MISs) & II-C. (AISs) 04:11
  • 128 II-D. (TPSs) & II-E. (DSSs) & II-F. (ESSs) & II-G. Data Mining 04:15
  • 129 【 III. Control Objectives For Information Technology (COBIT) 】& III-A. The Components of COBIT 03:56
  • 130 III-B. Separating Governance From Management 02:14
  • 131 III-C. Information Criteria and IT resources 01:49
  • 132 【 IV. Electronic Commerce and Electronic Business 】& IV-A. Electronic Commerce (E-Commerce) 02:33
  • 133 IV-B. Electronic Data Interchange (EDI 電子數據交換) 10:45
  • 134 【 V. Business Security, Business Continuity and Disaster Recovery 】& V-A. Data Encryption 05:05
  • 135 V-B. Passwords & V-C. Backup Data and Files 04:51
  • 136 V-D. Uninterrupted Power Supply & V-E. Hot-site and Cold-site &V-F. Contingency planning 05:37
  • 137 【 VI. General Controls and Application Controls 】& VI-A. General controls 06:54
  • 138 VI-B. Application controls ★BEC6-練習題下載★ 09:38
  • 139 Conclusion 00:16

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