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2014年美國CPA REG考試內(nèi)容及所占分值比例（II）
Regulation (REG)
II.Business Law(17% - 21%)
A.Agency
1.Formation and termination
2.Authority of agents and principals
3.Duties and liabilities of agents and principals
B.Contracts
1.Formation
2.Performance
3.Third party assignments
4.Discharge,breach,and remedies
C.Uniform Commercial Code
1.Sales contracts
2.Negotiable instruments
3.Secured transactions
4.Documents of title and title transfer
D.Debtor-Creditor Relationships
1.Rights,duties,and liabilities of debtors,creditors,and guarantors
2.Bankruptcy and insolvency
E.Government Regulation of Business
1.Federal securities regulation
2.Other federal laws and regulations(antitrust, copyright,patents,money-laundering,labor,employment,and ERISA)
F.Business Structure(Selection of a Business Entity)
1.Advantages,disadvantages,implications,and constraints
2.Formation,operation,and termination
3.Financial structure,capitalization,profit and loss allocation,and distributions
4.Rights, duties,legal obligations,and authority of owners and management
【我要糾錯】 責(zé)任編輯：小敏
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