[AICPA 시험과목별 주요내용] BEC (2) - Economic Concepts and Analysis (17~27%)

Business Environment and Concepts 주요내용
(Wiley CPAexcel Exam Review 2017년판 기준)
Economic Concepts and Analysis (17~27%)

Introduction to Economic Concepts

Microeconomics

Introduction and Free-Market Model
Demand
Supply
Market Equilibrium
Elasticity
Consumer Demand and Utility Theory
Inputs and the Cost of Production
Market Structure and Firm Strategy

• Introduction to Market Structure
• Perfect Competition
• Perfect Monopoly
• Monopolistic Competition
• Oligopoly
• Summary of Market Structure

Macroeconomics

Introduction to Macroeconomics
Aggregate Demand
Aggregate Supply
Aggregate (Economy) Equilibrium
Gross Measures—Economic Activity
Gross Measures—Employment/Unemployment
Business Cycles and Indicators
Price Levels and Inflation/Deflation
Money, Banking, and Monetary/Fiscal Policy

International Economics

Introduction and Reasons for International Activity
Issues at the National Level
Role of Exchange Rates
Issues at Entity Level

• Currency Exchange Rate Issue
• International Transfer Price Issue

Globalization

• Introduction to Globalization
• Globalization of Trade
• Globalization of Production
• Globalization of Capital Markets
• Globalization and Power Shifts
• Becoming Global

Business Strategy and Market Analysis

• Introduction to Business Strategy and Market Analysis
• Macro-Environmental Analysis
• Industry Analysis
• Entity/Environment Relationship Analysis
• Generic Strategies
• Summary and Extensions