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2016年3月27日日曜日

【合格】USCPA:BEC対策 WC攻略【エッセイ参考例付き】

■USCPA BEC対策 WC対策

恥ずかしながら、2回落ちてます。
でも、82点で合格しています。
だからこそ、分かります。

「WCは、ここまでやらないと受からないだろう。」 

そういうわけで、
立派なものではないですが、
記憶しておくべき論点 をまとめます。

大事なのは、各章のトピックを英語でまとめることです。
10トピック程度、丸暗記です。

「やる」と「やらない」は天と地の差があります。
1発合格するためには、「やる」必要があります。


以下で、私個人が実際に、
試験用にまとめた「具体的な文章」をコピペしていきます。
2015年4月~11月に受けました。

誤字があったり英語おかしいぞ!とか突っ込みあるかもしれませんが、
参考程度にして下さい。
私はネイテイブアメリカンではありませんから。
キーポイントを押さえましょう。

「何も対策してなかったわ・・・全然書けない・・・」
とならないようにするのが目的です。









■Corporate Governance

■COSOフレームワークってなんなん

    The purpose of this memo is to explain what the COSO is. It is the COSO framework that COSO issued in 1992. This is widely regarded as an appropriate and comprehensive basis to document the assessment of internal controls over financial reporting.
     This framework is comprised of five components that begin with the tone at the top and ends with monitoring the effectiveness of internal control. Listed below are the components of these.

【構成要素】
First, Control activity is the policies and procedures that respond to the risk assessment .The principles of control activities are integration with risk assessment, selection and development of control activities, policies and procedures, and information and technology.
Second, Risk assessment is consist of financial reporting objectives and risks as well as fraud risks.
Third, Information and communication means that financial reporting and internal control information, as well as internal and external information, are the idea of this component.
Forth, Monitoring means that monitoring by way of ongoing and separate evaluations and reporting findings is this component.
Fifth, Control environment is referred to as the tone at the top. Ethics, Board oversight, financial reporting competencies, and organizational structure define this component.

こちらは、中途半端のまま受験しました。
私のときには出ませんでした。
スルーしていいかもしれません。

【前提】
    The COSO issued Enterprise Risk Management - integrated framework in 2004. ERM seeks to align risk appetite and strategy.ERM anticipates a three dimensional model that coordinates an organization’s four objectives by risk management component by layer of the organization.

8つの構成要素
Internal control /Objective settings/ Event identification  /Risk assessment /Risk reponse / Control activities /Information and Communication /Monitoring
4つの目的 SCORモデル?
Strategic, operational, repoting, compliance



■IT




Hot:within several hours, the most expensive. fully equipped, back up copies.

Cold: within a few days, no actual equipment, no back up copies.

Warm: within a reasonable amount of time, have necessary equipment, no back up copies.



Differential backup(差分)とincremental backup(増分)の違いも抑えておくこと。




  • 104-3.PNG104-2.PNG



【前提】

    Disaster recovery consists of plans for continuing operations in the event of destruction of programs, data, and processing capability.

【策定ステップ】

    There are steps in developing a plan. First, assess risks. Second, identify mission-critical applications and data. Third, determine responsibilities of the personnel. Fourth, develop a plan. Fifth, test the plan.

【温冷施設】      

    It is three types of recovery alternatives that you are going to prepare for. Depends on the situation, we would decide one from a cold site, hot site, and warm site.

     A cold site is a disaster recovery facility that does not have the equipment and operating system software available. All that is provided is the infrastructure. The organization must provide everything else.

     A hot site is a disaster recovery facility that does have the equipment and operating system software available. Obviously, processing is normally restored faster with a hot site than with a cold site.Obviously, hot sites cost more than cold sites.

     A warm site is a compromise between the hot site and the cold site. A warm site facility would already be stocked with all the hardware is takes to create a reasonable duplicate of what you have in your primary data center. The difference is that is would not maintain a copy of your data backup and it would have to be shipped to the offsite location.

【バックアップ】

      In addition, there are two types of backups which are full backups and partial backups. The former is an exact copy of the entire database. The latter consists of the incremental backups for involving copying only the data items that have changed since the last backup and the differential backups for copying all changes made since the last full backup.

*注意。A cold site is an off-site location that has all the electrical connections and other physical requirements for data processing, but does not have the actual equipment.インフラはあるが、設備は無い



<整理>

Database

1) Relational Database

データベースの技術であり、二次元テーブルで表わす。出席名簿のようなイメージ。

Stored in two-dimensional tables that are related to each other by ”keys”

2) Object-Oriented Database

映像ファイルをイメージ。「映像データ」と「映像”処理”プログラム」を一緒に保存しておくこと。

3) Distributed Database
それぞれの地域拠点で管理すること
4)Advantages
Reduction of a data redundancy and incosistency.
Expanded data field
Standardization.
5)Disadvantages
Cost
Highly trained personnel are necessary
Obscuring of the Audit trail

<整理>
各種キーワード
Bridge=複数のPCが接続されていても、宛先になっているPCしかデータ転送されない。
Router=WANを経由したデータ転送。同じTCP/IPプロトコル間のみのデータ転送が可能。
Gateway=プロトコルが異なる間のデータ転送が可能。
Protocol=通信を行うための仕組みとルール
WAN=NTT、KDDIが使用しているもの。VANやInternet、専用回線のこと。
Intranet=Company-wide closed network
Extranet=Business partners have direct access to the company’s network.
Master file=現在の記録。取引を通してMaster fileを「更新」する
EDI=元々はインターネット存在前にできたもののため、Mainframe通信を用いる。VANやInternetを用いる。

EDI 利点
- High security
- Less paper flow
- high speed than before
EDI欠点
- need more cost to prepare translation software, hardware, data transmission cost.

DBMS
利点
Reduction in redundancy and inconsistent
High security
Standardization
improved data and availability
欠点
High cost because of professionals needed

ITでのRisk
ニューモニックSOFI
Strategic risk不適切なテクノロジーを選んでしまうこと
Operational risk正しいことを間違った方法で行ってしまうこと
Financial risk財務リソースの損失、浪費
Information risk ハッカーによるリスク、データ不整合性
Specific risk 天災

Centralized processing利点と欠点
利点:Data consistent, High security
欠点:Delay in response, Need more power and storage of processing
Reduction in local accountability.

<整理>
Centralized Processingだと、データセキュリティ向上、一貫した処理ができて良い。
でも、コストが高いし、スペック増設しなきゃならないし、現場の責任なくなるし、ボトルネックがあったり、1カ所集中のため、アクセス集中したときに反応が遅くなったりしちゃう!

■Operational management



■Short-term financing and Long-term financingの違いってなんなん?
・Maturity matching.
It is common that when you want to get finance for buying fix assets, you may use long-term debt or stockholders' equity. On the other hand, If you want to get finance for inventory and current assets, you had better use short-term debt.

【Body1】
Short-term financing advantages and disadvantages

覚え方「短期なPwC TBS」 。
Pledging(factoring)/ Warehouse financing/ Commercial paper/
Trade credit/ Bankers’ acceptances/ Short-term loan.

良い点
Interestの支払はDeductible。Interest rateは相対的に低い。
悪い点
PrincpleとInterestの支払。Interest rate riskは相対的に高い。Credit riskが高い。すぐ借り換え困難。

【Body2】
Long-term financing advantages and disadvantages

Long-term debtまたはstockholders’ equityの利用。
良い点
DebtであればInterest rate riskは低いし、Credit riskが低い。
Equityでれば返済の必要がないし、Dividendは必須ではない。
悪い点
DebtであればInterest rateが比較的高い。

■管理会計


is a budget at the one level of the activity.
is comprised of operational budgets and financial budgets.
The former begins with the sales budget. This describes the resources needed and the manner in which those resources will be acquired.
On the other hand, the latter concludes with the budgeted balance sheet. This describes detail sources and funds to be used in operation.
is used for plan, coordinating, control.
is a detail plan which manages profit to achieve the projected sales.

The flexible budget
is a budget at the different levels of the activity.
is designed to predict outcomes and accommodate changes in actual activity.
is appropriate for any activity that have variable costs.

2) Flexible budgetとMaster budgetは何が違う?

個別的な差については明確に言及はしていません。
Flexible budgetを述べてから、Master budgetを述べる。
これだけで十分です。
下記も補強知識としてあると良いでしょう。

Flexible budgets represent adjustable economic models that are designed to predict outcomes and accommodate changes in actual activity. Revenues and expenses are adjusted to display anticipated levels for achieved outputs.


Flexible budgets include consideration of revenue per unit, variable costs per unit, and fixed costs over the relevant range where the relationship between revenues and variable costs will remain unchanged and fixed costs will remain stable.

A flexible budget is a budget prepared at different levels of operating activity. It is appropriate for any actvity that has variable costs. It is no necessary for the control of fixed costs since fixed costs do not vary with changes in the level of activity.

■Project Management





出題頻度は、低いです。
しかし、出る可能性が無いとは言い切れません。
しっかり覚えていない=弱点です。
USCPAにおいて弱点の範囲は不合格リスクが高まります。
補強しましょう。


6つの制約と、5つのプロセス。

Scope, Quality, Schedule, Budget, Resource, Riskの各制約のバランスを取りながら進める。

Initiating, Planning, Executing, Monitoring and Control, Closingのフェーズがある。

  1. Initiating

Identity stakeholders, develop project charter(cost,schedule, purpose, goals)

  1. Planning

Develop project management plan, Collect requirements, Define scope, Create work breakdown structure, Define activities, Sequence activities, Estimate activity resources, Estimate activity duration, Develop Schedule, Estimate costs. Determine budget, Plan quality, Develop human resource plan, Plan communications, Plan risk management

  1. Executing

Direct and manage project execution, Perform quality assurance, Aquire project team, Manage project team, Distribute information, Manage stakeholders expectations, Conduct procurement.

  1. Monitoring and control

Monitor and control project work, Perform integrated change control, Verify scope, Control scope, Control schedule, Control costs. Quality control, Report performance, Monitor and control risks, administer procurement

  1. Closing

Close project、Close procurement



<役割の整理>

1)Project manager

・Stakeholdersの期待を特定し、管理

・計画の作成実行監視、達成

・リソースや時間、予算の制約のバランスをとる

・Projectを細分化してチームメンバーに責任を負わせる。


2)Project members

・成果物を生み出す

・作業を終わらせ、Project managerに作業状態の伝達


3)Project sponsors

・Project delivery


4) Steering commitee

・予算の承認

・Project charterの認可


■原価計算
■Activity Based Costingってなんだっけ

Activity-based costing is an accounting system that collects financial and operating data on the basis of the underlying nature and extent of the cost drivers.
ABC focuses on multiple causes and effect. It can precisely calculates product costs. And also, it takes a long-term viewpoint and treats production costs as variable.
ABC tends to increase both the number of cost pools and the number of allocation bases. ABC breaks down a production process into many activities. It then accumulate costs by activity like cost pools, using an appropriate allocation base for each activity.

A traditional cost system would use one cost and one allocation base. On the other hand, ABC would designate many activities within the process and allocates costs by activity using a different allocation base for each activity.

The steps that a company, using a traditional cost system, would take to implement activity-based costing include both evaluation of the exsting system to assess how well the system supports the objective of an activity-based cost system and identification of the activities for which cost infromation is needed with differentiation between value adding and non-value adding activities.

ABC uses cause and effect relationships to capitalize costs to inventory. This is not acceptable for external reporting and useful for internal reporting to management.

■Regression analysisってなんだっけ?

回帰分析と言います。私は初耳でした。
図でイメージしてもらった方が良いです。 

回帰分析では独立変数と従属変数の間の関係を表す式を統計的手法によって推計する。 従属変数(目的変数)とは、説明したい変数(注目している変数)を指す。 独立変数(説明変数)とは、これを説明するために用いられる変数のことである。 
引用:https://ja.wikipedia.org/wiki/%E5%9B%9E%E5%B8%B0%E5%88%86%E6%9E%90

Regression analysis can be used to separate costs into fixed and variable components by means of least squares. This method mathematically fits a trend line to minimize the distance between the trend line and the actual observations.

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