CMA学习考试内容 (2015年起实施的新大纲).docVIP

Institute of Certified Management Accountants 注册管理会计师协会 Effective January 1, 2015 自 2015年 1月 1日起生效 Content Specification Outlines Certified Management Accountant (CMA) Examinations 注册管理会计师（CMA）考试内容大纲 Part 1 - Financial Reporting, Planning, Performance, and Control 第一部分 -财务报告、计划、业绩考核和控制 A. External Financial Reporting Decisions (15%-Levels A, B, and C) 外部财务报告决策 1. Financial statements 财务报表 a. Balance sheet 资产负债表 b. Income statement 利润表 c. Statement of changes in equity 所有者权益变动表 d. Statement of cash flows 现金流量表 2. Recognition, measurement, valuation, and disclosure 确认，计量，计价和披露 a. Asset valuation 资产计价 b. Valuation of liabilities 负债计价 c. Equity transactions 权益性交易 d. Revenue recognition 收入确认 e. Income measurement 收益计量 f. Major differences between U.S. GAAP and IFRS 美国公认会计原则与国际财务报告准则的主要差异 Pa ge 1 o f 1 4 ? Co p yr ig h t 2 0 1 5 In stit u te o f Ce r tifie d Ma n agem en t Ac cou n tan ts Ja n u ar y 2 0 1 5  Institute of Certified Management Accountants 注册管理会计师协会 B. Planning, Budgeting and Forecasting (30% - Levels A, B, and C) 计划、预算和预测 (30% - A、B和C级) 1. Strategic Planning 战略计划 a. Analysis of external and internal factors affecting strategy 分析影响战略的内部和外部因素 b. Long-term mission and goals 长期使命与目标 c. Alignment of tactics with long-term strategic goals 根据长期战略目标调整策略 d. Strategic planning models and analytical techniques 战略计划模型与分析技术 e. Characteristics of successful strategic planning process 成功的战略计划制定过程所具备的特性 2. Budgeting concepts 预算概念 a. Operations and performance goals 经营和业绩目标 b. Characteristics of a successful budget process 成功的预算编制过程所具备的特性 c. Resource allocation 资源分配 d. Other budgeting concepts 其他预算概念 3. Forecasting techniques 预测技术 a. Regression analysis 回归分析 b. Learning curve analysis 学习曲线分析 c. Expected value 期望值 Pa ge 2 o f 1 4 ? Co p yr ig h t 2 0 1 5 In stit u te o f Ce r tifie d Ma n agem en t Ac cou n tan ts Ja n u ar y 2 0 1 5  Institute of Certified Management Accountants 注册管理会计师