美国财务会计论证考试ICMA考试大纲.doc

美国财务会计认证考试（ICMA）考试大纲PART 1： Business Analysis1. Microeconomics1.1 Demand1.2 Supply1.3 Market Equilibrium and Pricing1.4 Production and the Costs of Economics Resources1.5 Market Structure1.6 Antitrust2. Macroeconomic2.1 GDP and Business Cycles2.2 Keynesian （Fiscal） Economics2.3 Money and the Economy2.4 Unemployment， Inflation， Government， and Economic Growth3. International Business Environment3.1 Advantages of Trade3.2 Trade Barriers3.3 Foreign Currency Rates and Markets3.4 Balance of Payment3.5 International Institutions and Agreements4. Risk Assessment and Internal Control4.1 Control EnvironmentElements of Control environmentBoard of directorsAudit committee4.2 Control proceduresManagement control objectivesSafeguarding assetsReconciliation of recorded accountability with assetsCompensating controlsAudit risk controlFraud4.3 Foreign corrupt practices act4.4 System controlsClassification of controlsOrganizational and operating controlsProgram development and documentation controlsHardware controlsAccess controlsApplication controlsAuditingInternet securityMalicious softwareNetwork attacksIntrusion detection systems（IDS）5. Internal Auditing5.1 Nature of internal auditingInternal audit functionIndependence and objectivity5.2 Scope of internal auditing servicesConsulting servicesProcess engagementProgram-results engagementsDue diligence engagementEnvironment auditingQuality engagementsInformation securityAssessing and reporting on control processesControl self-assessmentRegulatory compliance programsCoordination of internal and external auditsPrivacy engagementThird partiesContract engagements5.3 Detection and prevention of fraudDeterrenceInvestigationReportingDetection5.4 Operational auditing5.5 Internal audit reports5.6 Flowcharting6. Decision Making Under Uncertainty6.1 Probability6.2 Expected Value7. Linear Programming（线性规划）8. Other Quantitative Methods8.1 Network analysis （project scheduling）Gantt charts or bar chartsProgram evaluation and review technique （PERT）Critical path methods8.2 ForecastingCorrelation analysis（相关性分析）Regression （least squares ） analysis（最小二乘数法）Exponential smoothing（指数平滑）Learning curves8.3 Simulation and sensitivity analysis9. The Accounting Standard-Setting Environment9.1 External financial statement： users and their needs9.2 Basic financial statements9.3 Development of accounting standards9.4 Limitations of financial statement information9.5 Audit reports10. Financial Statement Analysis10.1 Ratio analysis10.2 Limitation of ratio analysis10.3 Comparative analysis10.4 Effects of changing price levelsPART2 CMA Management accounting and reporting1. Cost and managerial accounting terminology2. Process costing and overhead2.1.1 Process costing（分步成本法）2.1.2 Equivalent units of production（产品成本份额）2.1.3 Overhead allocation3. Other product costing topics3.1 Activity-Based-Costing （ABC）3.2 Service cost allocation3.3 Job-order costing3.4 Other cost accumulation systems4. Cost behavior4.1 Cost-volume-profits（CVP） analysis4.2 Variable and absorption costing（变动成本法和全部成本法）4.3 Joint products and by-products5. Budgeting5.1 Budgeting5.2 Types of budgets5.3 Budget reports5.4 Flexible vs. fixed budgets5.5 Other budgeting concepts6. Quality， the balanced scorecard， and control6.1 Quality consideration（total quality management）6.2 Benchmarking6.3 The balanced scorecard7. Standard costs and variance analysis（标准成本和差异分析）7.1 Standard costs and variance7.2 Direct materials variance7.3 Direct labor variance7.4 Overhead variance7.5 Variances in the ledger accounts7.6 Sales variances8. Responsibility accounting（责任会计）8.1 Responsibility centers8.2 Contribution approach8.3 Performance measurement8.4 Transfer pricing8.5 Common costs9. Information systems I9.1 Systems overview9.2 Systems development and design9.3 Computer software9.4 Basic data structures10. Information systems II10.1 Processing modes10.2 Databases10.3 Data communications and network10.4 Electronic commence10.5 Artificial intelligence（人工智能）11. Conceptual framework11.1 Conceptual framework underlying financial accounting11.2 Recognition issues11.3 Assumptions ，principles and limitations12. Financial statements12.1 Users of financial statements12.2 Balance sheet12.3 Income statement12.4 Statement of cash flows12.5 Selected disclosures13. Current assets and investments13.1 Cash， cash equivalents and marketable securities13.2 Receivables13.3 Inventory13.4 Investment （Current and Long-term）14. Long-lived assets14.1 Property， plant and equipment14.2 Intangible assets15. Liabilities15.1 Current liability， accruals and deferred revenues15.2 Contingent liability and commitments15.3 Long-term liabilities16. Liabilities-special issues16.1 Lease16.2 Pensions and other postretirement benefits16.3 Deferred income taxes17. Equity17.1 Equity17.2 Issuance and retirement of stock17.3 Dividends17.4 Retained earning entries17.5 Accounting for treasury stocks17.6 Stock rights18. Other income items18.1 Discontinued operations18.2 Extraordinary items18.3 Accounting changes18.4 Earnings per share（EPS）18.5 Early extinguishment of debt18.6 Foreign currency issues18.7 Other reporting items19. Other reporting issues19.1 Business combinations19.2 Accounting for business combinations19.3 Consolidated financial statements19.4 Segment reporting19.5 Derivatives and hedging（衍生工具和套期）20. SEC requirements and audit committees20.1 The SEC and its reporting standards20.2 The annual report20.3 Audit reports20.4 The audit committee and Sarbanes-OxleyPART2 CFM-Corporate financial management1. The accounting standard-setting environment2. Working capital policy and management3. Long-term capital financing4. Financial markets and interest rates5. Investment banking and commercial banking6. Financial statement analysis7. Business combination and restructuring8. Risk management9. External financial environment10. Employee benefit plans and deferred taxesPART 3 Strategic management1. Strategic planning1.1 Nature of strategic planning process1.2 Structure analysis of industries1.3 Planning premises and objectives1.4 Programs and budgets1.5 Types of plans and general principles1.6 Planning aids and pitfalls2. Manufacturing paradigms and process performance2.1 The nature of strategic planning and control2.2 Strategic planning and control techniques2.3 Surveillance of control systems2.4 Quality considerations2.5 Benchmarking2.6 Multiple measures of performances3. Working capital finance3.1 Financial management3.2 Cash management3.3 Marketable securities management3.4 Receivables management3.5 Inventory management3.6 Short-term credit4. Capital structure finance4.1 Financial ratios to evaluate capital structure finance4.2 Sources of long-term financing4.3 Dividend policy5. Risk and return5.1 Investment risk5.2 Derivatives and hedging5.3 Financing risks6. Decision analysis6.1 The decision-making process6.2 Decision-making and marginal analysis6.3 Pricing7. Cost-Volume-Profit analysis7.1 Cost-Volume-Profit analysis7.2 Applications8. Capital budgeting8.1 Capital budgeting process8.2 Present value and future value8.3 Capital budgeting methods8.4 Risks9. Strategic role of marketing9.1 Marketing strategies9.2 Business portfolio concepts9.3 Globalization and industry structure9.4 Global marketing issues10. The marketing basic10.1 The marketing process10.2 Managing marketing information10.3 Customer value and relationship management10.4 Marketing communication10.5 Segmentation， targeting， and positioning10.6 Products and services10.7 Distribution channels10.8 Pricing decisionsPART 4： Business applications1. Organizational theory I1.1 Overview of management1.2 The organizing process1.3 Departmentalization1.4 Line and staff relationships1.5 Span of control1.6 Essay questions2. Organizational theory II2.1 Centralization and Decentralization2.2 Group2.3 More on organizational theory2.4 The decision-making process2.5 Essay questions3. Motiva