2006考试大纲第三部分：经营分析和信息技术
<STRONG>2006考试大纲第三部分：经营分析和信息技术</STRONG><DIV><STRONG>2006考试大纲 第三部分：经营分析和信息技术<BR><BR></STRONG>
<P><STRONG>Part Ⅲ Business Analysis and Information Technology <BR>第三部分：经营分析和信息技术</STRONG><BR> <BR>A. Business Processes (15 –25 percent)<BR>经营过程（15－25％）<BR> <BR>1. Quality management (e.g., TQM)（Awareness Level）</P>
<P>质量管理（例如，全面质量管理）（要求了解）</P>
<P>2. The International Organization for Standardization (ISO) framework （Awareness Level）</P>
<P>国际标准化组织框架（要求了解）</P>
<P>3. Forecasting（Awareness Level）</P>
<P>预测（要求了解）</P>
<P>4. Project management techniques（Proficiency Level）</P>
<P>项目管理技术（要求熟练掌握）</P>
<P>5. Business process analysis (e.g., workflow analysis and bottleneck management, theory of constraints) （Proficiency Level）</P>
<P>经营过程分析 (例如, 工作流程分析和瓶颈管理, 约束理论) （要求熟练掌握）</P>
<P>6. Inventory management techniques and concepts（Proficiency Level）</P>
<P>存货管理技术与概念（要求熟练掌握）</P>
<P>7. Marketing-pricing objectives and policies（Awareness Level）</P>
<P>营销-定价目标与政策（要求了解）</P>
<P>8. Marketing-supply chain management（Awareness Level）</P>
<P>营销-供应链管理（要求了解）</P>
<P>9. Human Resources（Proficiency Level）</P>
<P>人力资源（要求熟练掌握）</P>
<P>a. Individual performance management and measurement </P>
<P>个人业绩管理与测评</P>
<P>b. Supervision</P>
<P>监督</P>
<P>c. Environmental factors that affect performance</P>
<P>影响业绩的环境因素</P>
<P>d. Facilitation techniques</P>
<P>促进方法</P>
<P>e. Personnel sourcing/staffing</P>
<P>人员来源/配备</P>
<P>f. Training and development</P>
<P>培训与发展</P>
<P>g. Safety</P>
<P>安全</P>
<P>10. Balanced Scorecard（Awareness Level）</P>
<P>平衡记分卡（要求了解）</P>
<P>B. Financial Accounting and Finance (15 - 25 percent)<BR>财务会计与财务管理 （15-25%）<BR> <BR>1. Basic concepts and underlying principles of financial accounting (statements, terminology, relationships) （Proficiency Level）</P>
<P>财务会计的基本概念与基本原则（报表、术语、关系）（要求熟练掌握）</P>
<P>2. Intermediate concepts of financial accounting (e.g., bonds, leases, pensions, intangible assets, R&D) （Awareness Level）</P>
<P>中级财务会计概念（例如：债券、租赁、退休金、无形资产、研发支出）（要求了解）</P>
<P>3. Advanced concepts of financial accounting (e.g., consolidation, partnerships, foreign currency transactions) （Awareness Level）</P>
<P>高级财务会计概念（例如：合并、合伙、外币业务）（要求了解）</P>
<P>4. Financial statement analysis（Proficiency Level）</P>
<P>财务报表分析（要求熟练掌握）</P>
<P>5. Cost of capital evaluation（Awareness Level）</P>
<P>资本成本评估（要求了解）</P>
<P>6. Types of debt and equity（Awareness Level）</P>
<P>债务和权益的种类（要求了解）</P>
<P>7. Financial instruments (e.g., derivatives) （Awareness Level）</P>
<P>金融工具（如：衍生工具）（要求了解）</P>
<P>8. Cash management (treasury functions) （Awareness Level）</P>
<P>现金管理（出纳职能）（要求了解）</P>
<P>9. Valuation models（Awareness Level）</P>
<P>估价模型（要求了解）</P>
<P>10. Business development life cycles（Awareness Level）</P>
<P>企业发展生命周期（要求了解）</P>
<P> </P>
<P>C. Managerial Accounting (10 - 20 percent)<BR>管理会计 （10-20%） <BR>1. Cost concepts (e.g., absorption, variable, fixed) （Proficiency Level）</P>
<P>成本的概念（例如：全部成本、变动成本、固定成本）（要求熟练掌握）</P>
<P>2. Capital budgeting（Awareness Level）</P>
<P>资本预算（要求了解）</P>
<P>3. Operating budget（Proficiency Level）</P>
<P>经营预算（要求熟练掌握）</P>
<P>4. Transfer pricing（Awareness Level）</P>
<P>转移定价（要求了解）</P>
<P>5. Cost-volume-profit analysis（Awareness Level）</P>
<P>本-量-利分析（要求了解）</P>
<P>6. Relevant cost（Awareness Level）</P>
<P>相关成本（要求了解）</P>
<P>7. Costing systems (e.g., activity-based, fixed) （Awareness Level）</P>
<P>成本系统（如：作业成本系统、固定成本系统）（要求了解）</P>
<P>8. Responsibility accounting（Awareness Level）</P>
<P>责任会计（要求了解）</P>
<P> </P>
<P>D. Regulatory, Legal, and Economics (5 -15 percent) （Awareness Level）<BR>规章，法律和经济（5-15%）（要求了解）<BR> <BR>1. Impact of government legislation and regulation on business</P>
<P>政府法规对经营的影响</P>
<P>2. Trade legislation and regulations</P>
<P>贸易法规</P>
<P>3. Taxation schemes</P>
<P>税务体制</P>
<P>4. Contracts</P>
<P>合同</P>
<P>5. Nature and rules of legal evidence</P>
<P>法律证据的本质和规则 </P>
<P>6. Key economic indicators</P>
<P>主要的经济指标</P>
<P>E. Information Technology (IT) (30 - 40 percent) （Awareness Level）<BR>信息技术（要求了解）<BR><BR>1. Control frameworks (e.g., SAC, COBIT) </P>
<P>控制框架（例，SAC，COBIT）</P>
<P>2. Data and network communications/connections (e.g.,LAN, VAN, and WAN)</P>
<P>数据和网络通讯/连接（如：局域网，虚拟专用网和广域网）</P>
<P>3. Electronic funds transfer (EFT)</P>
<P>电子资金转账</P>
<P>4. e-Commerce</P>
<P>电子商务</P>
<P>5. Electronic data interchange (EDI)</P>
<P>电子数据交换</P>
<P>6. Functional areas of IT operations(e.g., data center operations)</P>
<P>信息技术的功能分类（如：数据中心运行）</P>
<P>7. Encryption</P>
<P>加密</P>
<P>8. Information protection (e.g. viruses, privacy)</P>
<P>信息防护（如：病毒、保密）</P>
<P>9. Evaluate investment in IT (cost of ownership)</P>
<P>信息技术投资评估（拥有成本）</P>
<P>10. Enterprise-wide resource planning (ERP) software (e.g., SAP R/3, Peoplesoft)</P>
<P>企业资源计划（例，SAP R/3，Peoplesoft）</P>
<P>11. Operating systems </P>
<P>操作系统</P>
<P>12. Application development </P>
<P>应用软件开发</P>
<P>13. Voice communications </P>
<P>语音通讯</P>
<P>14. Contingency planning </P>
<P>应急计划</P>
<P>15. Systems security (e.g. firewalls, access control) </P>
<P>系统安全（如：防火墙、访问控制）</P>
<P>16. Databases</P>
<P>数据库 </P>
<P>17. Software licensing</P>
<P>软件许可 </P>
<P>18. Web infrastructure </P>
<P>网络基础设施</P></DIV>
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