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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
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