Institute of Management Accountants 美國管理會計師協(xié)會
Certified Management Accountant 注冊管理會計師
Learning Outcome Statements 學(xué)習(xí)成果公告
(Content Specification Outline effective January 2015) (內(nèi)容大綱 2015 年 1 月生效)

Part 1 – Financial Reporting, Planning, Performance, and Control
第一部分 - 財務(wù)報告、計劃、業(yè)績考核和控制

Section A. External Financial Reporting Decisions (15% - Levels A, B, and C)
第 A 節(jié). 外部財務(wù)報告決策（15%—A 級、B 級和 C 級）

Part 1 – Section A.1. Financial statements
第一部分—第 A.1 節(jié) 財務(wù)報表

For the balance sheet, income statement, statement of changes in equity, and the statement of cash flows, the candidate should be able to:
對資產(chǎn)負(fù)債表、利潤表、所有者權(quán)益變動表和現(xiàn)金流量表，考生應(yīng)能：
a. identify the users of these financial statements and their needs 識別這些財務(wù)報表的使用者及他們的需求
b. demonstrate an understanding of the purposes and uses of each statement 理解每一種財務(wù)報表的目的及用途
c. identify the major components and classifications of each statement 識別每一種財務(wù)報表的主要組成部分及分類
d. identify the limitations of each financial statement 識別每一種財務(wù)報表的局限性
e. identify how various financial transactions affect the elements of each of the financial statements and determine the proper classification of the transaction 識別不同財務(wù)事項如何影響每一種財務(wù)報表的各要素，確定對財務(wù)事項的正
確分類
f. identify the basic disclosures related to each of the statements (footnotes, supplementary schedules, etc.) 識別與每一種財務(wù)報表相關(guān)的基本披露，(例如腳注，補(bǔ)充報表等)
g. demonstrate an understanding of the relationship among the financial statements 理解財務(wù)報表之間的關(guān)系
h. prepare a balance sheet, an income statement, a statement of changes in equity, and a statement of cash flows (indirect method) 編制資產(chǎn)負(fù)債表、利潤表、所有者權(quán)益變動表，和現(xiàn)金流量表(間接法)
Institute of Management Accountants 美國管理會計師協(xié)會

Part 1 – Section A.2. Recognition, measurement, valuation, and disclosure
第一部分—第 A.2 節(jié) 確認(rèn)，計量，計價和披露

Asset valuation
資產(chǎn)計價
a. identify issues related to the valuation of accounts receivable, including timing of recognition and estimation of uncollectible accounts 識別應(yīng)收賬款計價的相關(guān)問題，包括確認(rèn)壞賬的時間及對壞賬的估算
b. determine the financial statement effect of using the percentage-of-sales (income statement) approach as opposed to the percentage-of-receivables (balance sheet) approach in calculating the allowance for uncollectible accounts 確定使用銷售百分比（利潤表）法與應(yīng)收帳百分比（資產(chǎn)負(fù)債表）法計算備抵壞賬時對財務(wù)報表的影響
c. distinguish between receivables sold (factoring) on a with-recourse basis and those sold on a without-recourse basis, and determine the effect on the balance sheet 區(qū)分有追索權(quán)的方式銷售（出讓）應(yīng)收賬款和無追索權(quán)的方式銷售應(yīng)收賬款，并確定其對資產(chǎn)負(fù)債表的影響
d. identify issues in inventory valuation, including which goods to include, what costs to include, and which cost assumption to use 識別存貨計價的相關(guān)問題，包括哪些貨物可記入存貨，哪些成本可記入存貨，及使用哪種成本假設(shè)
e. identify and compare cost flow assumptions used in accounting for inventories 識別與比較存貨的成本流轉(zhuǎn)假設(shè)
f. demonstrate an understanding of the lower of cost or market rule for inventories 理解在存貨計價時使用成本與市價孰低法
g. calculate the effect on income and on assets of using different inventory methods 計算使用不同存貨計價方法對利潤與資產(chǎn)的影響
h. analyze the effects of inventory errors 分析存貨計價錯誤的影響
i. identify advantages and disadvantages of the different inventory methods 識別不同存貨計價方法的利弊
j. recommend the inventory method and cost flow assumption that should be used for a firm given a set of facts 在給定條件下為公司推薦存貨計價方法和存貨的成本流轉(zhuǎn)假設(shè)
k. demonstrate an understanding of the following security types: trading, available-for-sale, and held-to-maturity 理解以下證券類型：交易性證券，可供出售證券，以及持有至到期證券
l. demonstrate an understanding of the fair value method, equity method, and consolidated method for equity securities 理解權(quán)益證券的核算方法，包括公允價值法，權(quán)益法以及合并法
m. determine the effect on the financial statements of using different depreciation methods 確定使用不同折舊方法對財務(wù)報表產(chǎn)生的影響
n. recommend a depreciation method for a given a set of data 在給定數(shù)據(jù)下推薦一種折舊方法 Institute of Management Accountants 美國管理會計師協(xié)會
o. demonstrate an understanding of the accounting for impairment of long-term assets 理解長期資產(chǎn)減值的會計處理方法
p. demonstrate an understanding of the accounting for impairment of intangible assets, including goodwill 理解無形資產(chǎn)包括商譽(yù)減值的會計處理方法 Valuation of liabilities 負(fù)債計價
q. identify the classification issues of short-term debt expected to be refinanced 識別短期負(fù)債再融資的分類問題
r. compare the effect on financial statements when using either the expense warranty approach or the sales warranty approach for accounting for warranties 比較使用費(fèi)用計提法或銷售額計提法記錄質(zhì)保費(fèi)用對財務(wù)報表的影響
s. define off-balance sheet financing and identify different forms of this type of borrowing 定義資產(chǎn)負(fù)債表外融資并識別不同的資產(chǎn)負(fù)債表外融資方式 Income taxes (applies to Assets and Liabilities subtopics) 所得稅（適用于資產(chǎn)與負(fù)債的子課題）
t. demonstrate an understanding of interperiod tax allocation/deferred income taxes 理解所得稅的跨期分?jǐn)?遞延所得稅
u. define and analyze temporary differences, operating loss carrybacks, and operating loss carryforwards 定義并分析暫時性差異及營業(yè)虧損的抵免
v. distinguish between deferred tax liabilities and deferred tax assets 區(qū)分遞延所得稅負(fù)債和遞延所得稅資產(chǎn)
w. differentiate between temporary differences and permanent differences and identify examples of each 區(qū)別暫時性差異和性差異，并分別舉例
x. indicate the proper income statement and balance sheet presentation of income tax expense and deferred taxes 在利潤表和資產(chǎn)負(fù)債表中正確列報所得稅費(fèi)用和遞延所得稅
y. explain the issues involved in determining the amount and classification of tax assets and liabilities 解釋與確認(rèn)所得稅資產(chǎn)和所得稅負(fù)債金額及分類問題 Leases (applies to Assets and Liabilities subtopics) 租賃（適用于資產(chǎn)與負(fù)債的子課題）
z. distinguish between an operating lease and a capital lease 區(qū)分經(jīng)營性租賃和融資租賃
aa. explain why an operating lease is a form of off-balance sheet financing 解釋為什么經(jīng)營性租賃是資產(chǎn)負(fù)債表外融資的一種形式
bb. demonstrate an understanding of why lessees may prefer the accounting for a lease as an operating lease as opposed to a capital lease 理解為什么承租人偏向于將租賃記錄為經(jīng)營性租賃而非融資租賃
cc. recognize the correct financial statement presentation of operating and capital lease 識別經(jīng)營性租賃和融資租賃的正確財務(wù)報表列報 Institute of Management Accountants 美國管理會計師協(xié)會 Equity transactions 權(quán)益性交易
dd. identify transactions that affect paid-in capital and those that affect retained earnings 識別影響實(shí)繳資本和留存收益的交易
ee. determine the effect on shareholders’ equity of large and small stock dividends, and stock splits 確認(rèn)大額股票股利、小額股票股利以及股份分割對股東權(quán)益的影響
ff. identify reasons for the appropriation of retained earnings 識別留存收益撥付的理由 Revenue recognition 收入確認(rèn)
gg. apply revenue recognition principles to various types of transactions 將收入確認(rèn)原則應(yīng)用于不同類型的交易
hh. identify issues involved with revenue recognition at point of sale, including sales with buyback agreements, sales when right of return exists, and trade loading (or channel stuffing) 識別在銷售時點(diǎn)與收入確認(rèn)相關(guān)的問題，包括附回購協(xié)議的銷售，附退貨權(quán)利的銷售，填塞分銷渠道
ii. identify instances where revenue is recognized before delivery and when it is recognized after delivery 識別在發(fā)貨前確認(rèn)收入與在發(fā)貨后確認(rèn)收入的各種情況
jj. distinguish between percentage-of-completion and completed-contract methods for recognizing revenue 區(qū)別完工百分比法和合同完工法在收入確認(rèn)方面的不同
kk. compare and contrast the recognition of costs of construction, progress billings, collections, and gross profit under the two long-term contract accounting methods 比較和對比兩種長期合同會計處理方法下，對工程成本，按工程進(jìn)度付款， 收款以及毛利潤的不同確認(rèn)
ll. identify the situations in which each of the following revenue recognition methods would be used: installment sales method, cost recovery method, and deposit method 識別以下收入確認(rèn)方法所適用的情景：分期付款銷售法，成本回收法及保證金法
mm. discuss the issues and concerns that have been identified with respect to revenue recognition practices 討論在收入確認(rèn)實(shí)踐中相關(guān)的問題與焦點(diǎn)
nn. demonstrate an understanding of the matching principle with respect to revenues and expenses and be able to apply it to a specific situation 理解收入與費(fèi)用配比原則并能將該原則應(yīng)用于某特定情景 Income measurement 收益計量
oo. define gains and losses and indicate the proper financial statement presentation 定義利得與損失并說明其正確的財務(wù)報表列報 Institute of Management Accountants 美國管理會計師協(xié)會
pp. demonstrate an understanding of the proper accounting for losses on long-term contracts 理解處理長期合同損失的正確會計方法
qq. demonstrate an understanding of the treatment of gain or loss on the disposal of fixed assets 理解處置固定資產(chǎn)損益的會計方法
rr. demonstrate an understanding of expense recognition practices 理解費(fèi)用確認(rèn)慣例
ss. define and calculate comprehensive income 定義并計算全面收益
tt. identify correct treatment of extraordinary items and discontinued operations 識別正確處置非經(jīng)常項目及終止經(jīng)營的會計方法 GAAP – IFRS differences 美國公認(rèn)會計原則與國際財務(wù)報告準(zhǔn)則的差異 Major differences in reported financial results when using GAAP vs. IFRS and the impact on analysis 對比采用美國公認(rèn)會計原則（GAAP）與采用國際財務(wù)報告準(zhǔn)則（IFRS）對報告的財務(wù)結(jié)果帶來的主要差別，以及對分析帶來的影響
uu. identify and describe the following differences between U.S. GAAP and IFRS: (i) revenue recognition, with respect to the sale of goods, services, deferred receipts and construction contracts; (ii) expense recognition, with respect to share-based payments and employee benefits; (iii) intangible assets, with respect to development costs and revaluation; (iv) inventories, with respect to costing methods, valuation and write-downs (e.g., LIFO); (v) leases, with respect to leases of land and buildings; (vi) long-lived assets, with respect to revaluation, depreciation, and capitalization of borrowing costs; (vii) impairment of assets, with respect to determination, calculation and reversal of loss; and (viii) financial statement presentation, with respect to extraordinary items and changes in equity 識別并描述美國 GAAP 與 IFRS 之間的下列差異：(i) 與貨物銷售、勞務(wù)銷售、遞延收款和建筑合同相關(guān)的收入確認(rèn)方面的差異； (ii)以股份為基礎(chǔ)支付和員工福利費(fèi)用確認(rèn)方面的差異； (iii)與無形資產(chǎn)的開發(fā)成本和重新估價相關(guān)的差異； (iv) 存貨的成本計算、估價和減記方法（例如后進(jìn)先出）方面的差異； (v) 土地和建筑物的租賃方面的差異； (vi) 長期資產(chǎn)的重新估價、折舊和借款成本資本化方面的差異；(vii) 資值的確定、計算和損失轉(zhuǎn)回方面的差異；(viii) 非經(jīng)常項目和權(quán)益變化而引起的財務(wù)報表列報方面的差異

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