CMA学习考试内容 (2015年起实施的新大纲).doc

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 OutlinesCertified 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注册管理会计师协会4. Budgeting methodologies预算方法a. Annual business plans (master budgets)年度企业计划（总预算）b. Project budgeting项目预算c. Activity-based budgeting作业预算编制d. Zero-based budgeting零基预算法e. Continuous (rolling) budgets连续（滚动）预算f. Flexible budgeting弹性预算5. Annual profit plan and supporting schedules年度利润计划和附表a. Operational budgets营业预算b. Financial budgets财务预算c. Capital budgets资本预算6. Top-level planning and analysis顶层规划与分析a. Pro forma income预计损益表b. Financial statement projections预计财务报表c. Cash flow projections预计现金流量Pa ge 3 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C. Performance Management (20% - Levels A, B, and C)业绩管理 (20% - A、B和C级)1. Cost and variance measures成本与差异核算a. Comparison of actual to planned results实际与计划成果比较b. Use of flexible budgets to analyze performance使用弹性预算分析业绩c. Management by exception例外原则管理d. Use of standard cost systems标准成本系统的使用e. Analysis of variation from standard cost expectations对预期的标准成本的差异分析2. Responsibility centers and reporting segments责任中心和报告部门a. Types of responsibility centers责任中心的种类b. Transfer pricing models转移价格定价模式c. Reporting of organizational segments组织各部门的报告书3. Performance measures业绩考核a. Product profitability analysis产品获利能力分析b. Business unit profitability analysis经营单位获利能力分析c. Customer profitability analysis客户获利能力分析d. Return on investment投资回报率e. Residual income剩余收益f. Investment base issues投资基准问题g. Key performance indicators (KPIs)关键绩效指标h. Balanced scorecard平衡记分卡Pa ge 4 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D. Cost Management (20% - Levels A, B, and C)成本管理 (20% - A、B和C级)1. Measurement concepts计量概念a. Cost behavior and cost objects成本习性和成本对象b. Actual and normal costs实际成本和正常成本c. Standard costs标准成本d. Absorption (full) costing吸收（全部）成本法e. Variable (direct) costing变动（直接）成本法f. Joint and by-product costing联产品和副产品成本法2. Costing systems成本计算制度a. Job order costing分批成本法b. Process costing分步成本法c. Activity-based costing作业成本法d. Life-cycle costing生命周期成本法3. Overhead costs间接成本a. Fixed and variable overhead expenses固定和变动间接费用b. Plant-wide versus departmental overhead全厂间接费用和部门（车间）间接费用c. Determination of allocation base分配基础的确定d. Allocation of service department costs服务部门成本的分配Pa ge 5 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4. Supply Chain Management供应链管理a. Lean manufacturing精益生产b. Enterprise resource planning (ERP)企业资源计划c. Theory of constraints and throughput costing约束理论和产量成本法d. Capacity management and analysis产能管理和分析5. Business process improvement业务流程改进a. Value chain analysis价值链分析b. Value-added concepts增值概念c. Process analysis流程分析d. Activity-based management作业管理e. Continuous improvement concepts持续改进概念f. Best practice analysis最佳方法分析g. Cost of quality analysis质量成本分析h. Efficient accounting processes高效的会计流程E. Internal Controls (15% - Levels A, B, and C)内部控制 (15% - A、B和C级)1. Governance, risk, and compliance管理，风险与法规遵守a. Internal control structure and management philosophy内部的控制结构和管理理念b. Internal control policies for safeguarding and assurance保护和担保的内部控制政策c. Internal control risk内部控制风险d. Corporate governance公司管理Pa ge 6 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e. External audit requirements外部审计规要2. Internal auditing内部审计a. Responsibility and authority of the internal audit function内部审计职能的责任和权力b. Types of audits conducted by internal auditors内部审计师进行审计的类型3. Systems controls and security measures系统控制和安全措施a. General accounting system controls普通会计系统控制b. Application and transaction controls应用控制和交易控制c. Network controls网络控制d. Backup controls安全备份管控e. Business continuity planning业务连续性计划Pa ge 7 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Part 2- Financial Decision Making第二部分财务决策A. Financial Statement Analysis (25% - Levels A, B, and C)财务报表分析 (25% - A、B和C级)1. Basic Financial Statement Analysis基本财务报表分析a. Common size financial statements同比财务报表b. Common base year financial statements共同基年财务报表2. Financial Ratios财务比率a. Liquidity流动性（变现能力）b. Leverage杠杆c. Activity活动性d. Profitability获利能力e. Market市场3. Profitability analysis获利能力分析a. Income measurement analysis收益计量分析b. Revenue analysis收入分析c. Cost of sales analysis销货成本分析d. Expense analysis费用分析e. Variation analysis差异分析Pa ge 8 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4. Special issues特殊问题a. Impact of foreign operations国外业务影响b. Effects of changing prices and inflation物价变动和通货膨胀的影响c. Off-balance sheet financing资产负债表外融资d. Impact of changes in accounting treatment会计处理方法变更的影响e. Accounting and economic concepts of value and income价值与收益的会计和经济概念f. Earnings quality盈余质量B. Corporate Finance (20% - Levels A, B, and C)公司财务 (20% - A、B和 C级)1. Risk and return风险和报酬a. Calculating return计算回报率b. Types of risk风险类型c. Relationship between risk and return风险与回报之间的关系2. Long-term financial management长期财务管理a. Term structure of interest rates利率期限结构b. Types of financial instruments金融工具的种类c. Cost of capital资本成本d. Valuation of financial instruments对金融工具的计价Pa ge 9 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3. Raising capital筹集资本a. Financial markets and regulation金融市场与法规b. Market efficiency市场效率c. Financial institutions金融机构d. Initial and secondary public offerings首次公开募股与二次发行e. Dividend policy and share repurchases股息政策和股份回购f. Lease financing租赁融资4. Working capital management营运资本管理a. Working capital terminology营运资金（营运资本）术语b. Cash management现金管理c. Marketable securities management有价证券管理d. Accounts receivable management应收账款管理e. Inventory management存货管理f. Types of short-term credit短期信贷种类g. Short-term credit management短期信贷管理5. Corporate restructuring公司重组a. Mergers and acquisitions合并与收购b. Bankruptcy破产c. Other forms of restructuring其他重组形式Pa ge 1 0 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6. International finance国际金融a. Fixed, flexible and floating exchange rates固定、弹性和浮动汇率b. Managing transaction exposure交易风险管理b. Financing international trade国际贸易融资d. Tax implications of transfer pricing转移定价的税金影响C. Decision Analysis (20% - Levels A, B, and C)决策分析 (20% - A、B和 C级)1. Cost/volume/profit analysis成本/数量/利润分析a. Breakeven analysis保本分析b. Profit performance and alternative operating levels盈利业绩和营业水平的改变c. Analysis of multiple products多产品的分析2. Marginal analysis边际分析a. Sunk costs, opportunity costs and other related concepts沉没成本、机会成本和其他相关的概念b. Marginal costs and marginal revenue边际成本和边际收入c. Special orders and pricing特别定单和定价d. Make versus buy自制或外购决策e. Sell or process further销售或进一步加工f. Add or drop a segment添设或终止一个部门g. Capacity considerations产能考虑Pa ge 1 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3. Pricing定价a. Pricing methodologies定价方法b. Target costing目标成本法c. Elasticity of demand需求弹性d. Product life cycle considerations产品寿命周期的考量e. Market structure considerations市场结构因素的考量D. Risk Management (10% - Levels A, B, and C)风险管理 (10% - A、B和 C级)1. Enterprise risk企业风险a. Types of risk风险的类型b. Risk identification and assessment风险的确定和评估c. Risk mitigation strategies风险缓解策略d. Managing risk风险管理E. Investment Decisions (15% - Levels A, B, and C)投资决策 (15% - A、B和C级)1. Capital budgeting process资本预算过程a. Stages of capital budgeting资本预算的步骤b. Incremental cash flows递增现金流c. Income tax considerations所得税因素Pa ge 1 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注册管理会计师协会2. Discounted cash flow analysis现金流折现分析a. Net present value净现值b. Internal rate of return内部回报率c. Comparison of NPV and IRR净现值和内部回报率的比较3. Payback and discounted payback投资回收期与折现投资回收期a. Uses of payback method投资回收期法的应用b. Limitations of payback method投资回收期法的局限性c. Discounted payback折现投资回收期4. Risk analysis in capital investment资本投资的风险分析a. Sens