近年來，越來越多的中國財經專業人士開始關注和參加美國注冊會計師考試。高纔(中國)培訓致力研發**首套美國CPA考試的**雙語教材，本書在內容上除了包括所有美國CPA考試大綱規定的審計學科的考試範圍，*添加了許多中文背景注釋、高纔培訓的提示和專業詞彙表，彌補了中國學員閱讀純英文CPA培訓教材所遇到的語言和文化差異障礙，並結合**CPA考試審計法和美國審計法GAAS的差異做了繫統的分析和比較以加深記憶和理解。

美國注冊會計師考試(CPA)是全球頂級的注冊會計師資格考試之一。每 年全球有幾十萬人報考。美國注冊會計師考試由美國注冊會計師協會 (AICPA)主辦，每年由NASBA(美國注冊會計師國家考試中心)安排舉辦。 本書在內容上除了包括所有美國CPA考試大綱規定的商業環境與理論 (Business Environment and Concepts)學科的考試範圍(Business Structures，Micro-and Macro-economics，Risk and Financial Manage -ment，Information Technology，Measurements and Planning)以外，更 添加了許多中文背景注釋、高纔培訓的提示和專業詞彙表，彌補了中國學 員閱讀純英文CPA培訓教材所遇到的語言和文化差異障礙。本書經過國內外 多位知名學者的指導，綜合並吸收多部優秀CPA Review教材的精華部分， 結合美國多所著名商學院所使用的教材和課件的精華內容以及高纔高分學 員的心得體會彙編而成，對考試重點和難點作了充分總結。內容翔實、結 構合理、深入淺出、易懂易學，對所有抽像的經濟學概念都配以圖形或圖 標，適合所有報考美國CPA考試的考生使用。 美國注冊會計師考試（CPA）是全球頂級的注冊會計師資格考試之一。每年全球有幾十萬人報考。美國注冊會計師考試由美國注冊會計師協會（AICPA）主辦，每年由NASBA（美國注冊會計師國家考試中心）安排舉辦。
本書在內容上除了包括所有美國CPA考試大綱規定的商業環境與理論（Business Environment and Concepts）學科的考試範圍（Business Structures，Micro-and Macro-economics，Risk and Financial Manage-ment，Information Technology，Measurements and Planning）以外，更添加了許多中文背景注釋、高纔培訓的提示和專業詞彙表，彌補了中國學員閱讀純英文CPA培訓教材所遇到的語言和文化差異障礙。本書經過國內外多位知名學者的指導，綜合並吸收多部優秀CPA Review教材的精華部分，結合美國多所著名商學院所使用的教材和課件的精華內容以及高纔高分學員的心得體會彙編而成，對考試重點和難點作了充分總結。內容翔實、結構合理、深入淺出、易懂易學，對所有抽像的經濟學概念都配以圖形或圖標，適合所有報考美國CPA考試的考生使用。

　　作者簡介：
陳越，高纔（中國）培訓總裁兼首席培訓師。
陳越先生目前是IMA協會唯一業裔董事，曾擔任美國多家公司高級財務分析師，取得多項財會類CPA，CMA，CFM，CIA，AIA，LIFA權威證書，同時有著豐富的授課經驗。
美國管理會計師協會董事會（Institute of Management Accountants）董事
同際金融協會（Institute of Research Associat ion）董事
美國注冊會計師協會會員（American Institute of Certifled Accountants）
美國內部審計師協會會員（Institute of Internal Auditors）
英國國際會計師協會會員（Association of International Accountants）
2006年1月擔任“哈佛上海論壇”財務部分
主講
登入2003年世界名人錄——“Who's Who”（財經類）並取得證書
登入2002年斯特莫北美名人錄——“Who's Who”（財經類）並取得證書

Module One Business Structures
1.1 Sole proprietorship
1.2 General partnership
1.2.1 Nature of a General Partnership
1.2.2 Formation of a General Partnership
1.2.3 Operation of a General Partnership
1.2.4 Termination——Dissociation and Dissolution
1.2.5 Finacial Structure and Capitalization
1.2.6 Profit and Loss Allocation
1.2.7 Distribution
1.2.8 Rihgts, Duties, Legal, Obligation, and Authority of General Partners
1.2.9 Duties and Legal Obligations of Partners
1.2.10 Authority
1.2.11 Advantages and Disadvantages
1.3 Limited liability partnership
1.4 Limited partnership
1.4.1 Nature of a Limited Partnership
1.4.2 Formation
1.4.3 Operation
1.4.4 Termination
1.4.5 Financial Structure and Capitalization
1.4.6 Profit and Loss Allocations
1.4.7 Distributions
1.4.8 Rights
1.4.9 Duties and Legal Obligations
1.4.I0 Authority
1.5 Limited liability Company
1.5.1 Nature
1.5.2 Formation
1.5.3 Operation
1.5.4 Termination
1.5.5 Financial Structure and Capitalization
1.5.6 Profit and Loss Allocation
1.5.7 Distributions
1.5.8 Rights, Duties, and Obligations
1.5.9 Authority and Managerent
1.6 Corporation
1.6.1 Overview
1.6.2 Management of the Operations
1.6.3 Corporation Liable for Obligations
1.6.4 Continuity of Life
1.6.5 Transferability
1.6.6 Tax Treatment
1.6.7 Choice as a Business Entity
1.6.8 Bankruptcy
1.6.9 Nature of a Corporation
1.6.10 Formation of a Corporation
1.6.11 Operation of a Corporation
1.6.12 Termination of a Corporation
1.6.13 Financial Structure and Capitalization
1.6.14 Profit and Loss Allocation
1.6.15 Distributions(Dividends)
1.6.16 Shareholders: Rights, Duties, Obligations, and Authority
1.6.17 Directiors; Rights, Duites, Obligations, and Authority
1.6.18 Officers: Rights, Duties, Obligations, and Authority
1.6.19 Calendar Year Vs.Fiscal Year

Module Two Micro and Macro-economics
2.1 Microeconomics
2.1.1 Demand and Supply
2.1.2 Production Cost of Economic Resources
2.1.3 Market Structure
2.2 Macroeeonomics
2.2.1 National Economics
2.2.2 Business Cycles and Fluctuations
2.2.3 Monetary Policy and the Finance Supply
2.2.4 Market Influence and Business Strategies

Module Three Risk and Financial Management
3.1 Risk Management
3.1.1 Risk and Return
3.1.2 Computation of Return
3.2 Financial Management
3.2.1 Capital Budgeting
3.2.2 Working Capital Management

Module Four Information Technology
4.1 Introduction
4.2 Roles and Responsibilities
4.3 IT Fundamentals
4.3.1 Components of Computerized Systems
4.3.2 Network
4.3.3 Transaction Processing Methodology
4.3.4 Centralized vs.Decentralized(Distributed) Processing
4.4 Risks, Controls, Recovery, and Business Continuity
4.5 E-business/Commerce
4.6 Flowcharting

Module Five Measurements and Planning
5.1 Performance Measurement
5.1.1 Performance Measures
5.1.2 Benchmark and Best-practices
5.2 Cost measurements and Planning
5.2.1 Managerial Accg Vs.Financial Acctg
5.2.2 Cost Concepts
5.2.3 Manufacture Overhead Concepts
5.2.4 Cost System
Glossary

Module One Business Structures
1.1 Sole proprietorship
1.2 General partnership
1.2.1 Nature of a General Partnership
1.2.2 Formation of a General Partnership
1.2.3 Operation of a General Partnership
1.2.4 Termination——Dissociation and Dissolution
1.2.5 Finacial Structure and Capitalization
1.2.6 Profit and Loss Allocation
1.2.7 Distribution
1.2.8 Rihgts, Duties, Legal, Obligation, and Authority of General Partners
1.2.9 Duties and Legal Obligations of Partners
1.2.10 Authority
1.2.11 Advantages and Disadvantages
1.3 Limited liability partnership
1.4 Limited partnership
1.4.1 Nature of a Limited Partnership
1.4.2 Formation
1.4.3 Operation
1.4.4 Termination
1.4.5 Financial Structure and Capitalization
1.4.6 Profit and Loss Allocations
1.4.7 Distributions
1.4.8 Rights
1.4.9 Duties and Legal Obligations
1.4.I0 Authority
1.5 Limited liability Company
1.5.1 Nature
1.5.2 Formation
1.5.3 Operation
1.5.4 Termination
1.5.5 Financial Structure and Capitalization
1.5.6 Profit and Loss Allocation
1.5.7 Distributions
1.5.8 Rights, Duties, and Obligations
1.5.9 Authority and Managerent
1.6 Corporation
1.6.1 Overview
1.6.2 Management of the Operations
1.6.3 Corporation Liable for Obligations
1.6.4 Continuity of Life
1.6.5 Transferability
1.6.6 Tax Treatment
1.6.7 Choice as a Business Entity
1.6.8 Bankruptcy
1.6.9 Nature of a Corporation
1.6.10 Formation of a Corporation
1.6.11 Operation of a Corporation
1.6.12 Termination of a Corporation
1.6.13 Financial Structure and Capitalization
1.6.14 Profit and Loss Allocation
1.6.15 Distributions(Dividends)
1.6.16 Shareholders: Rights, Duties, Obligations, and Authority
1.6.17 Directiors; Rights, Duites, Obligations, and Authority
1.6.18 Officers: Rights, Duties, Obligations, and Authority
1.6.19 Calendar Year Vs.Fiscal Year

Module Two Micro and Macro-economics
2.1 Microeconomics
2.1.1 Demand and Supply
2.1.2 Production Cost of Economic Resources
2.1.3 Market Structure
2.2 Macroeeonomics
2.2.1 National Economics
2.2.2 Business Cycles and Fluctuations
2.2.3 Monetary Policy and the Finance Supply
2.2.4 Market Influence and Business Strategies

Module Three Risk and Financial Management
3.1 Risk Management
3.1.1 Risk and Return
3.1.2 Computation of Return
3.2 Financial Management
3.2.1 Capital Budgeting
3.2.2 Working Capital Management

Module Four Information Technology
4.1 Introduction
4.2 Roles and Responsibilities
4.3 IT Fundamentals
4.3.1 Components of Computerized Systems
4.3.2 Network
4.3.3 Transaction Processing Methodology
4.3.4 Centralized vs.Decentralized(Distributed) Processing
4.4 Risks, Controls, Recovery, and Business Continuity
4.5 E-business/Commerce
4.6 Flowcharting

Module Five Measurements and Planning
5.1 Performance Measurement
5.1.1 Performance Measures
5.1.2 Benchmark and Best-practices
5.2 Cost measurements and Planning
5.2.1 Managerial Accg Vs.Financial Acctg
5.2.2 Cost Concepts
5.2.3 Manufacture Overhead Concepts
5.2.4 Cost System
Glossary