美国财务会计论证考试ICMA考试大纲

1、罢美国财务会计认把证考试（ICM颁A）考试大纲昂阿PART 1：鞍 Busine熬ss Anal凹ysis暗1. Mi岸croecon岸omics摆1.1 D艾emand柏1.2 S爸upply跋1.3 M吧arket E坝quilibr矮ium and板 Pricin案g拔1.4 P埃roducti班on and 吧the Cos癌ts of E霸conomic岸s Resou百rces般1.5 M按arket S艾tructur板e埃1.6 A背ntitrus瓣t办2. Ma爱croecon拜omic蔼2.1 G吧DP a艾nd Busi疤ness Cy把cles啊2.2 K白eynesi

2、a唉n （Fisc版al） Eco扮nomics翱2.3 M佰oney an瓣d the E吧conomy背2.4 U袄nemploy板ment， I按nflatio阿n， Gove盎rnment，矮 and Ec鞍onomic 半Growth斑3. In肮ternati啊onal Bu蔼siness 袄Environ佰ment柏3.1 A八dvantag罢es of T爸rade绊3.2 T阿rade Ba爱rriers蔼3.3 F懊oreign 安Currenc败y R碍ates an氨d Marke懊ts袄3.4 B半alance 哎of Paym埃ent伴3.5 I败nternat柏i

3、onal I板nstitut摆ions an扮d Agree颁ments背4. Ri癌sk Asse傲ssment 巴and Int安ernal C哀ontrol啊4.1 C胺ontrol 拔Environ扮ment敖Eleme拔nts of 安Control邦 enviro盎nment瓣Board拜 of dir邦ectors阿Audit暗 commit爱tee白4.2 C绊ontrol 岸procedu懊res唉Manag傲ement c艾ontrol 摆objecti芭ves斑Safeg绊uarding搬 assets板Recon碍ciliati皑on of r埃ecorded袄 acc

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8、tai傲nty搬6.1 P颁robabil拔ity扒6.2 E把xpecte把d Value捌7. Li百near Pr爸ogrammi扳ng（线性规划绊）澳8. Ot澳her Qua氨ntitati绊ve Meth版ods稗8.1 N懊etwork 鞍analysi艾s （proj瓣ect sch叭eduling凹）绊Gantt败 charts疤 or bar搬 charts胺Progr扮am eval埃uation 氨and rev奥iew tec矮hnique 吧（PERT）佰Criti百cal pat安h metho捌ds吧8.2 F拔orecast哀ing班Corre胺lation

9、敖analysi蔼s（相关性分析岸）凹Regre阿ssion （半least s办quares 坝） analy凹sis（最小二盎乘数法）背Expon唉ential 艾smoothi哀ng（指数平滑澳）吧Learn颁ing cur哎ves背8.3 S懊imulati叭on and 按sensiti柏vity an芭alysis敖9. Th奥e Accou把nting S摆tandard俺-Settin摆g Envir爸onment板9.1 E把xternal奥 financ败ial sta笆tement：奥 users 肮and the瓣ir need坝s懊9.爸2 Basic鞍 financ

10、扒ial sta爱tements安9.3 D爸evelopm百ent of 艾account昂ing sta鞍ndards霸9.4 L搬imitati颁ons of 颁financi板al stat巴ement i哎nformat哎ion俺9.5 A傲udit re耙ports碍10. F搬inancia邦l State靶ment An盎alysis捌10.1 霸Ratio a扳nalysis笆10.2 跋Limitat扮ion of 懊ratio a肮nalysis捌10.3 疤Compara拜tive 肮analysi拜s肮10.4 Ef鞍fects o瓣f chang阿ing pri皑c

11、e leve傲ls稗PART2半 CMA M爸anageme拔nt acco澳unting 敖and rep拔orting耙1. Co白st and 跋manager碍ial acc半ounting芭 termin背ology熬2. Pr按ocess c扒osting 扒and ove挨rhead癌2.1.1挨 Proces芭s costi碍ng（分步成本斑法）安2.1.2肮 Equiva安lent un隘its of 暗product哀ion（产品成八本份额）俺2.1.3爸 Overhe袄ad allo袄cation熬3. Ot斑her pro哀duct co翱sting t班opics靶3

12、.1 A跋ctivity矮-Based-拌Costing罢 （ABC）伴3.2 S懊ervice 瓣cost al唉locatio百n袄3.3 J巴ob-orde拜r costi靶ng跋3.4 O埃ther co凹st accu肮mulatio蔼n syste艾ms稗4. Co靶st beha爸vior袄4.1 C阿ost-vol鞍ume-pro败fits（CV摆P） anal艾ysis盎4.2 V暗ariable矮 and ab啊sorptio芭n costi傲ng（变动成本癌法和全部成本法俺）佰4.3 J盎oint pr阿oducts 搬and by-叭product芭s柏5. Bu案dg

13、eting啊5.1 B般udgetin澳g挨5.2 T扒ypes of癌 budget笆s白5.3 B鞍udget r哎eports般5.4 F颁lexible邦 vs. fi蔼xed bud唉gets班5.5 O鞍ther bu八dgeting哎 concep笆ts颁6. Qu稗ality， 扮the bal暗anced s疤corecar肮d， and 鞍control岸6.1 Q澳uality 捌conside颁ration（凹total q拔uality 氨managem般ent）扒6.2 B隘enchmar伴king敖6.3 T唉he bala败nced sc胺orecard案7.

14、St罢andard 靶costs a敖nd vari矮ance an唉alysis（肮标准成本和差异暗分析）吧7.1 S叭tandard疤 costs 班and var绊iance盎7.2 D坝irect m佰aterial胺s varia艾nce耙7.3 D般irect l氨abor va耙riance八7.4 O霸verhead氨 varian盎ce懊7.5 V暗ariance巴s in th盎e ledge瓣r accou拔nts挨7.6 S般ales va佰riances爱8. Re暗sponsib奥ility a拜ccounti鞍ng（责任会计按）案8.1 R疤esponsi靶bil

15、ity 伴centers耙8.2 C矮ontribu半tion ap邦proach颁8.3 P蔼erforma办nce mea般suremen澳t颁8.4 T绊ransfer耙 pricin吧g佰8.5 C阿ommon c搬ost扒s癌9. In疤formati袄on syst办ems I挨9.1 S皑ystems 罢overvie拜w瓣9.2 S埃ystems 熬develop拌ment an版d desig疤n罢9.3 C拌omputer斑 softwa埃re扮9.4 B案asic da澳ta stru靶ctures版10. I昂nformat案ion sys百tems II盎10.1 岸

16、Process奥ing mod盎es俺10.2 靶Databas岸es安10.3 鞍Data co啊mmunica鞍tions a办nd netw懊ork拌10.4拔 Electr挨onic co岸mmence靶10.5 跋Artific扳ial int败elligen挨ce（人工智能绊）安11. C搬onceptu办al fram隘ework爸11.1 昂Concept版ual fra斑mework 按underly爸ing fin唉ancial 懊account拔ing案11.2 靶Recogni氨tion is稗sues澳11.3 百Assumpt斑ions ，p扳rincipl绊es

17、and 靶limitat艾ions邦12. F百inancia傲l state昂ments搬12.1 败User哎s of fi拔nancial按 statem败ents澳12.2 翱Balance哀 sheet扮12.3 背Income 霸stateme翱nt半12.4 盎Stateme傲nt of c拜ash flo吧ws敖12.5 白Selecte班d discl敖osures袄13. C拜urrent 把assets 安and inv靶estment败s背13.1 瓣Cash， c哀ash equ百ivalent爱s and m拌arketab敖le secu俺rities拔13.2

18、扳Receiva氨bles扳13.3 白Invento颁ry昂13.4 哀Investm靶ent （Cu扒rrent a伴nd Long艾-term）熬14. L蔼ong-liv案ed asse埃ts绊14.1 叭Propert翱y， plan案t and e伴quipmen挨t白14.2 挨Intangi矮ble ass扳ets捌15. L皑iabilit艾ies熬15.1 叭Current鞍 liabil拜ity， ac拔cruals 搬and def岸erred r扒evenues耙15.2 蔼Conting扳ent lia氨bility 颁and com癌mitment叭s半15.3

19、敖Long-te澳rm liab八ilities斑16. L班iabilit矮ies-spe笆cial is按sues扒16.1 疤Lease哎16.2 白Pension背s and o搬ther po懊stretir啊ement b按enefits暗16.3 盎Deferre啊d incom懊e taxes暗17. E佰quity耙17.1 皑Equity罢17.2 爱Issuanc懊e and r班etireme八nt of s啊tock靶17.3 氨Dividen颁ds办17.4 般Retaine氨d earni昂ng entr靶ies办17.5 胺Account埃ing for阿 tr

20、easu捌ry stoc敖ks白17.6 瓣Stock r叭ights袄18. O碍ther in爱come it蔼ems癌18.1 百Discont岸inued o案peratio蔼ns跋18.2 笆Extraor耙dinary 般items扳18.3 熬Account敖ing cha啊nges罢18.4 氨Earning般s per s班hare（EP翱S）颁18.5 坝Early e扒xtingui安shment 扒of debt蔼18.6 艾Foreign邦 curren柏cy issu按es岸18.7 白Other r般eportin哀g items拌19. O摆ther re岸po

21、rting阿 issues敖19.1 安Busines扮s combi昂nations芭19.2 霸Account罢ing for芭 busine拜ss comb奥ination安s爸19.3 澳Consoli捌dated f哀inancia白l state巴ments懊19.4 捌Segment拌 report半ing澳19.5 叭Derivat白ives an矮d hedgi啊ng（衍生工具埃和套期）扮20. S霸EC requ疤irement敖s and a哀udit co昂mmittee佰s哎20.1 背The SEC蔼 and it澳s repor昂ting st吧andards挨2

22、0.2 拔The ann翱ual rep版ort懊20.3 拔Audit r笆eports暗20.4 Th敖e audit哀 commit靶tee and俺 Sarban敖es-Oxle背y摆PART2罢 CFM-Co哀rporate版 financ案ial man捌agement拌1. Th拌e accou案nting s跋tandard艾-settin阿g envir邦onment半2. Wo疤rking c背apital 碍policy 拔and man班agement办3. Lo澳ng-term挨 capita靶l finan般cing哀4. Fi熬nancial澳 market唉s

23、and i蔼nterest把 rates懊5. In氨vestmen傲t banki袄ng and 鞍commerc胺ial ban扒king颁6. Fi哀nancial岸 statem芭ent ana敖lysis傲7. Bu坝siness 罢combina耙tion an败d restr背ucturin俺g挨8. Ri俺sk mana氨gement般9. Ex懊ternal 罢financi吧al envi矮ronment唉10. Emp坝loyee b八enefit 罢plans a疤nd defe捌rred ta瓣xes翱PART 吧3 Strat柏egic ma阿nagemen皑t皑1

24、. St耙rategic百 planni敖ng氨1.1 N芭ature o班f strat佰egic pl拜anning 爸process般1.2 S爱tructur埃e analy奥sis of 澳industr背ies敖1.3 P邦lanning摆 premis爸es and 艾objecti懊ves把1.4 P拌rograms扮 and bu吧dgets碍1.5 T伴ypes of佰 plans 拌and gen爱eral pr氨inciple疤s办1.6 P把lanning扒 aids a哎nd pitf按alls皑2. Ma扒nufactu百ring pa翱radigms耙 and

25、pr伴ocess p败erforma芭nce稗2.1 T埃he natu板re of s霸trategi安c plann捌ing and叭 contro俺l安2.2 S哎trategi隘c plann佰ing and氨 contro背l techn袄iques案2.3 S唉urveill捌ance of巴 contro耙l syste八ms俺2.4 Q爸uality 邦conside隘rations瓣2.5 B白enchmar扒king搬2.6 M袄ultiple斑 measur邦es of p敖erforma班nces半3. Wo佰rking c挨apital 翱finance熬3.1 F版

26、inancia板l manag按ement胺3.2 C哎ash man颁agement背3.3 M翱arketab笆le secu袄rities 稗managem板ent斑3.4 R傲eceivab按les man搬agement背3.5 I斑nventor吧y manag哎ement绊3.6 S癌hort-te爱rm cred爱it敖4. Ca盎pital s傲tructur阿e finan挨ce昂4.1 F瓣inancia鞍l ratio靶s to ev肮aluate 白capital班 struct爱ure fin爸ance袄4.2 S案ources 百of long敖-term f袄i

27、nancin瓣g碍4.3 D敖ividend奥 policy阿5. Ri邦sk and 八return半5.1 I八nvestme盎nt risk袄5.2 D稗erivati柏ves and哀 hedgin办g版5.3 F挨inancin班g risks凹6. De百cision 傲analysi笆s安6.1 T霸he deci吧sion-ma肮king pr跋ocess板6.2 D澳ecision坝-making袄 and ma跋rginal 摆analysi板s疤6.3 P柏ricing凹7. Co凹st-Volu板me-Prof颁it anal爸ysis俺7.1 C摆ost-Vol颁um

28、e-Pro坝fit ana凹lysis笆7.2 A奥pplicat扮ions扳8. Ca吧pital b版udgetin笆g挨8.1 C扳apital 哎budgeti跋ng proc案ess办8.2 P把resent 艾value a拜nd futu扮re valu霸e唉8.3 C扳apital 耙budgeti昂ng meth八ods蔼8.4 R般isks敖9. St唉rategic隘 role o啊f marke隘ting岸9.1 M拔arketin摆g strat百egies柏9.2 B鞍usiness凹 portfo班lio con败cepts摆9.3 G霸lobaliz胺ation

29、 a碍nd indu班stry st版ructure鞍9.4 G跋lobal m邦arketin鞍g issue坝s傲10. T肮he mark爸eting b佰asic爸10.1 凹The mar哎keting 靶process安10.2 俺Managin霸g marke吧ting in柏formati袄on班10.3 绊Custome矮r value熬 and re芭lations皑hip man盎agement捌10.4 吧Marketi罢ng comm暗unicati傲on跋10.5 埃Segment背ation， 扒targeti蔼ng， and奥 positi疤oning奥10.6

30、 挨Product耙s and s板ervices澳10.7 白Distrib爸ution c爱hannels熬10.8 Pr啊icing d班ecision爸s耙PART 肮4： Busi唉ness ap伴plicati碍ons把1. Or般ganizat扳ional t爱heory I霸1.1 O奥verview盎 of man袄agement伴1.2 T吧he orga蔼nizing 扮process捌1.3 D柏epartme伴ntaliza疤tion爸1.4 L案ine and靶 staff 敖relatio哎nships懊1.5 S柏pan of 案control把1.6 E矮ssay qu吧estions扒2. Or巴ganizat敖ional t胺heory I暗I邦2.1 C隘entrali爱zation 昂and Dec叭entrali癌zation胺2.2 G捌roup隘2.3 M疤ore on 岸organiz拜ational耙 theory扮2.4 T案he deci扮sion-ma蔼king pr八ocess芭2.5 E巴ssay qu皑estions皑3. Mo傲tiv