11月BEC考试26个考点回忆，考试题目问的很细

kevin

MC:
1. COSO: 5-6题 都是考应用，没有直接问的
2. ERM: objectives，选项为 strategic, reporting, compliance, 排除monitoring
3. Overhead variance 有三道题左右
4. Linear regression model: 考概念以及应用
5. Coefficient of Determination (R^2)
6. IRR concept: reinvest assumption
7. CAPM 两题 一道题直接算，还有一道题
8. Contribution Margin, Gross margin计算，大概是给你contribution margin, sales, net income, variable overhead % as the total variable, fixed overhead % as the total fixed cost, 问gross margin 这道题我蒙的没做出来
9. WACC 计算
10. Ratio有一道题大概是说 ROI=12% in prior year 15% in current year; Assets turnover 1.5 in prior and current year. what is the profit % in prior and current year . 我选的是8%， 10%
11. Discounted payback period
12. Operating, financial leverage 一道没考
13. Demand inelastic
14. 有一些ratio的计算，有几道题没再becker上看到过 其他的就是inventory turnover, quick ratio, current ratio.
15. Cash conversion cycle: increase cash conversion cycle, 选 decrease inventory turnover.

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lhyangtw

thank you so muuuuuch

mcjm26

thanks for sharing!

elaine09

good ~

sparking

Thank you so much!!

cypumpkin

Thx for sharing!

aililuo

thanks for your support
1

jujugaoyan

太感谢楼主！！！！

CPAwiner

thank you very much

futureming

谢谢分享！！！！明天就考了！