ciia examination syllabus(2017)

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1、---CIIAEXAMINATIONSYLLABUS（2017）CIIA考试大纲（2017）（译文仅供参考）1.FinancialAccountingandFinancialStatementAnalysis财务会计和财务报表分析2.CorporateFinance公司财务3.EquityValuationandAnalysis股票估值与分析4.Economics经济学5.FixedIncomeValuationandAnalysis固定收益证券估值与分析6.DerivativeValuationandAnalysis衍生产品估值与分析7.PortfolioManagement投资

2、组合管理------TableofContents目录•FinancialAccountingandFinancialStatementAnalysis..................3财务会计和财务报表分析•CorporateFinance.............................................................................14公司财务•EquityValuationandAnalysis..........................................................21股

3、票估值与分析•Economics.........................................................................................25经济学•FixedIncomeValuationandAnalysis...............................................32固定收益证券估值与分析•DerivativeValuationandAnalysis.....................................................40衍生产品估值

4、与分析•PortfolioManagement........................................................................47投资组合管理------FinancialAccountingandFinancialStatementAnalysis财务会计和财务报表分析BroadLearningObjectives总体学习目标Thebasicprinciplesandstandardsthatunderpinthepreparationoffinancialstatementsshouldbeunderstood,t

5、ogetherwiththevariousfeaturesoftheincomestatementsandbalancesheets.Theusageandanalysisoffinancialstatementrelatedinformationreceivesaparticularemphasisandcandidatesshoulddevelopstrongskillsinthesedimensions.Awiderangeofanalytictoolsandapplicationsshouldbeunderstood,includingincomeversuscashflo

6、w,variousratioanalyses(suchasEPS,profitability,leverage),timeseriesanalyses,commonsizestatementsandDuPontanalysisandtheirapplicationinpracticalsettingswellknownandunderstood.Candidatesshouldhaveagoodunderstandingoftheimportanttopicsofforeigncurrencytranslationandtheconsolidationoffinancialstat

7、ements.Theimportantvaluationrelatedtopicoffinancialprojectionsisalsocovered.理解财务报表编制的基本原则和标准，以及损益表和资产负债表的各项特征。要特别关注财务报表相关信息的应用和分析，考生应加强在这些方面的能力。深入理解各种分析工具和应用方法，包括收入和现金流、各种比率分析（比如每股收益、盈利能力、财务杠杆）、时间序列分析、共同比报表和杜邦分析，以及他们在众所周知的实践中的应用。考生应该深入理