CMA学习考试内容 (2015年起实施的新大纲)

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1、InstituteofCertifiedManagementAccountants注册管理会计师协会EffectiveJanuary1,2015自2015年1月1日起生效ContentSpecificationOutlinesCertifiedManagementAccountant(CMA)Examinations注册管理会计师（CMA）考试内容大纲Part1-FinancialReporting,Planning,Performance,andControl第一部分-财务报告、计划、业绩考核和控制A.External

2、FinancialReportingDecisions(15%-LevelsA,B,andC)外部财务报告决策1.Financialstatements财务报表a.Balancesheet资产负债表b.Incomestatement利润表c.Statementofchangesinequity所有者权益变动表d.Statementofcashflows现金流量表2.Recognition,measurement,valuation,anddisclosure确认，计量，计价和披露a.Assetvaluation资产计价b

3、.Valuationofliabilities负债计价c.Equitytransactions权益性交易d.Revenuerecognition收入确认e.Incomemeasurement收益计量f.MajordifferencesbetweenU.S.GAAPandIFRS美国公认会计原则与国际财务报告准则的主要差异Page1of14©Copyright2015InstituteofCertifiedManagementAccountantsJanuary2015 InstituteofCertifiedManage

4、mentAccountants注册管理会计师协会B.Planning,BudgetingandForecasting(30%-LevelsA,B,andC)计划、预算和预测(30%-A、B和C级)1.StrategicPlanning战略计划a.Analysisofexternalandinternalfactorsaffectingstrategy分析影响战略的内部和外部因素b.Long-termmissionandgoals长期使命与目标c.Alignmentoftacticswithlong-termstrateg

5、icgoals根据长期战略目标调整策略d.Strategicplanningmodelsandanalyticaltechniques战略计划模型与分析技术e.Characteristicsofsuccessfulstrategicplanningprocess成功的战略计划制定过程所具备的特性2.Budgetingconcepts预算概念a.Operationsandperformancegoals经营和业绩目标b.Characteristicsofasuccessfulbudgetprocess成功的预算编制过程所具

6、备的特性c.Resourceallocation资源分配d.Otherbudgetingconcepts其他预算概念3.Forecastingtechniques预测技术a.Regressionanalysis回归分析b.Learningcurveanalysis学习曲线分析c.Expectedvalue期望值Page2of14©Copyright2015InstituteofCertifiedManagementAccountantsJanuary2015 InstituteofCertifiedManagementA

7、ccountants注册管理会计师协会4.Budgetingmethodologies预算方法a.Annualbusinessplans(masterbudgets)年度企业计划（总预算）b.Projectbudgeting项目预算c.Activity-basedbudgeting作业预算编制d.Zero-basedbudgeting零基预算法e.Continuous(rolling)budgets连续（滚动）预算f.Flexiblebudgeting弹性预算5.Annualprofitplanandsupporting

8、schedules年度利润计划和附表a.Operationalbudgets营业预算b.Financialbudgets财务预算c.Capitalbudgets资本预算6.Top-levelplanningandanalysis顶层规划与分析a.Proformaincome预计损益表b.Financialstatem