Institute of Certified Management Accountants
注冊(cè)管理會(huì)計(jì)師協(xié)會(huì)
自 2015 年 1 月 1 日起生效
Content Specification Outlines
Certified Management Accountant (CMA) Examinations
注冊(cè)管理會(huì)計(jì)師（CMA）考試內(nèi)容大綱
Part 1 - Financial Reporting, Planning, Performance, and Control
第一部分 - 財(cái)務(wù)報(bào)告、計(jì)劃、業(yè)績(jī)考核和控制
A. External Financial Reporting Decisions (15%-Levels A, B, and C)
外部財(cái)務(wù)報(bào)告決策
1. Financial statements
財(cái)務(wù)報(bào)表
a. Balance sheet
資產(chǎn)負(fù)債表
b. Income statement
利潤(rùn)表
c. Statement of changes in equity
所有者權(quán)益變動(dòng)表
d. Statement of cash flows
現(xiàn)金流量表
2. Recognition, measurement, valuation, and disclosure
確認(rèn)，計(jì)量，計(jì)價(jià)和披露
a. Asset valuation
資產(chǎn)計(jì)價(jià)
b. Valuation of liabilities
負(fù)債計(jì)價(jià)
c. Equity transactions
權(quán)益性交易
d. Revenue recognition
收入確認(rèn)
e. Income measurement
收益計(jì)量
f. Major differences between U.S. GAAP and IFRS
美國(guó)公認(rèn)會(huì)計(jì)原則與國(guó)際財(cái)務(wù)報(bào)告準(zhǔn)則的主要差異
B. Planning, Budgeting and Forecasting (30% - Levels A, B, and C)
計(jì)劃、預(yù)算和預(yù)測(cè) (30% - A、B和C級(jí))
1. Strategic Planning
戰(zhàn)略計(jì)劃
a. Analysis of external and internal factors affecting strategy
分析影響戰(zhàn)略的內(nèi)部和外部因素
b. Long-term mission and goals
長(zhǎng)期使命與目標(biāo)
c. Alignment of tactics with long-term strategic goals
根據(jù)長(zhǎng)期戰(zhàn)略目標(biāo)調(diào)整策略
d. Strategic planning models and analytical techniques
戰(zhàn)略計(jì)劃模型與分析技術(shù)
e. Characteristics of successful strategic planning process
成功的戰(zhàn)略計(jì)劃制定過(guò)程所具備的特性
2. Budgeting concepts
預(yù)算概念
a. Operations and performance goals
經(jīng)營(yíng)和業(yè)績(jī)目標(biāo)
b. Characteristics of a successful budget process
成功的預(yù)算編制過(guò)程所具備的特性
c. Resource allocation
資源分配
d. Other budgeting concepts
其他預(yù)算概念
3. Forecasting techniques
預(yù)測(cè)技術(shù)
a. Regression analysis
回歸分析
b. Learning curve analysis
學(xué)習(xí)曲線分析
c. Expected value
期望值
4. Budgeting methodologies
預(yù)算方法
a. Annual business plans (master budgets)
年度企業(yè)計(jì)劃（總預(yù)算）
b. Project budgeting
項(xiàng)目預(yù)算
c. Activity-based budgeting
作業(yè)預(yù)算編制
d. Zero-based budgeting
零基預(yù)算法
e. Continuous (rolling) budgets
連續(xù)（滾動(dòng)）預(yù)算
f. Flexible budgeting
彈性預(yù)算
5. Annual profit plan and supporting schedules
年度利潤(rùn)計(jì)劃和附表
a. Operational budgets
營(yíng)業(yè)預(yù)算
b. Financial budgets
財(cái)務(wù)預(yù)算
c. Capital budgets
資本預(yù)算
6. Top-level planning and analysis
頂層規(guī)劃與分析
a. Pro forma income
預(yù)計(jì)損益表
b. Financial statement projections
預(yù)計(jì)財(cái)務(wù)報(bào)表
c. Cash flow projections
預(yù)計(jì)現(xiàn)金流量
C. Performance Management (20% - Levels A, B, and C)
業(yè)績(jī)管理 (20% - A、B和C級(jí))
1. Cost and variance measures
成本與差異核算
a. Comparison of actual to planned results
實(shí)際與計(jì)劃成果比較
b. Use of flexible budgets to analyze performance
使用彈性預(yù)算分析業(yè)績(jī)
c. Management by exception
例外原則管理
d. Use of standard cost systems
標(biāo)準(zhǔn)成本系統(tǒng)的使用
e. Analysis of variation from standard cost expectations
對(duì)預(yù)期的標(biāo)準(zhǔn)成本的差異分析
2. Responsibility centers and reporting segments
責(zé)任中心和報(bào)告部門
a. Types of responsibility centers
責(zé)任中心的種類
b. Transfer pricing models
轉(zhuǎn)移價(jià)格定價(jià)模式
c. Reporting of organizational segments
組織各部門的報(bào)告書
3. Performance measures
業(yè)績(jī)考核
a. Product profitability analysis
產(chǎn)品獲利能力分析
b. Business unit profitability analysis
經(jīng)營(yíng)單位獲利能力分析
c. Customer profitability analysis
客戶獲利能力分析
d. Return on investment
投資回報(bào)率
e. Residual income
剩余收益
f. Investment base issues
投資基準(zhǔn)問(wèn)題
g. Key performance indicators (KPIs)
關(guān)鍵績(jī)效指標(biāo)
h. Balanced scorecard
平衡記分卡
D. Cost Management (20% - Levels A, B, and C)
成本管理 (20% - A、B和C級(jí))
1. Measurement concepts
計(jì)量概念
a. Cost behavior and cost objects
成本習(xí)性和成本對(duì)象
b. Actual and normal costs
實(shí)際成本和正常成本
c. Standard costs
標(biāo)準(zhǔn)成本
d. Absorption (full) costing
吸收（全部）成本法
e. Variable (direct) costing
變動(dòng)（直接）成本法
f. Joint and by-product costing
聯(lián)產(chǎn)品和副產(chǎn)品成本法
2. Costing systems
成本計(jì)算制度
a. Job order costing
分批成本法
b. Process costing
分步成本法
c. Activity-based costing
作業(yè)成本法
d. Life-cycle costing
生命周期成本法
3. Overhead costs
間接成本
a. Fixed and variable overhead expenses
固定和變動(dòng)間接費(fèi)用
b. Plant-wide versus departmental overhead
全廠間接費(fèi)用和部門（車間）間接費(fèi)用
c. Determination of allocation base
分配基礎(chǔ)的確定
d. Allocation of service department costs
服務(wù)部門成本的分配
Institute of Certified Management Accountants
注冊(cè)管理會(huì)計(jì)師協(xié)會(huì)
4. Supply Chain Management
供應(yīng)鏈管理
a. Lean manufacturing
精益生產(chǎn)
b. Enterprise resource planning (ERP)
企業(yè)資源計(jì)劃
c. Theory of constraints and throughput costing
約束理論和產(chǎn)量成本法
d. Capacity management and analysis
產(chǎn)能管理和分析
5. Business process improvement
業(yè)務(wù)流程改進(jìn)
a. Value chain analysis
價(jià)值鏈分析
b. Value-added concepts
增值概念
c. Process analysis
流程分析
d. Activity-based management
作業(yè)管理
e. Continuous improvement concepts
持續(xù)改進(jìn)概念
f. Best practice analysis
方法分析
g. Cost of quality analysis
質(zhì)量成本分析
h. Efficient accounting processes
高效的會(huì)計(jì)流程
E. Internal Controls (15% - Levels A, B, and C)
內(nèi)部控制 (15% - A、B和C級(jí))
1. Governance, risk, and compliance
管理，風(fēng)險(xiǎn)與法規(guī)遵守
a. Internal control structure and management philosophy
內(nèi)部的控制結(jié)構(gòu)和管理理念
b. Internal control policies for safeguarding and assurance
保護(hù)和擔(dān)保的內(nèi)部控制政策
c. Internal control risk
內(nèi)部控制風(fēng)險(xiǎn)
d. Corporate governance
公司管理
e. External audit requirements
外部審計(jì)規(guī)要
2. Internal auditing
內(nèi)部審計(jì)
a. Responsibility and authority of the internal audit function
內(nèi)部審計(jì)職能的責(zé)任和權(quán)力
b. Types of audits conducted by internal auditors
內(nèi)部審計(jì)師進(jìn)行審計(jì)的類型
3. Systems controls and security measures
系統(tǒng)控制和安全措施
a. General accounting system controls
普通會(huì)計(jì)系統(tǒng)控制
b. Application and transaction controls
應(yīng)用控制和交易控制
c. Network controls
網(wǎng)絡(luò)控制
d. Backup controls
安全備份管控
e. Business continuity planning
業(yè)務(wù)連續(xù)性計(jì)劃
Part 2- Financial Decision Making
第二部分—財(cái)務(wù)決策
A. Financial Statement Analysis (25% - Levels A, B, and C)
財(cái)務(wù)報(bào)表分析 (25% - A、B和C級(jí))
1. Basic Financial Statement Analysis
基本財(cái)務(wù)報(bào)表分析
a. Common size financial statements
同比財(cái)務(wù)報(bào)表
b. Common base year financial statements
共同基年財(cái)務(wù)報(bào)表
2. Financial Ratios
財(cái)務(wù)比率
a. Liquidity
流動(dòng)性（變現(xiàn)能力）
b. Leverage
杠桿
c. Activity
活動(dòng)性
d. Profitability
獲利能力
e. Market
市場(chǎng)
3. Profitability analysis
獲利能力分析
a. Income measurement analysis
收益計(jì)量分析
b. Revenue analysis
收入分析
c. Cost of sales analysis
銷貨成本分析
d. Expense analysis
費(fèi)用分析
e. Variation analysis
差異分析
4. Special issues
特殊問(wèn)題
a. Impact of foreign operations
國(guó)外業(yè)務(wù)影響
b. Effects of changing prices and inflation
物價(jià)變動(dòng)和通貨膨脹的影響
c. Off-balance sheet financing
資產(chǎn)負(fù)債表外融資
d. Impact of changes in accounting treatment
會(huì)計(jì)處理方法變更的影響
e. Accounting and economic concepts of value and income
價(jià)值與收益的會(huì)計(jì)和經(jīng)濟(jì)概念
f. Earnings quality
盈余質(zhì)量
B. Corporate Finance (20% - Levels A, B, and C)
公司財(cái)務(wù) (20% - A、B 和 C 級(jí))
1. Risk and return
風(fēng)險(xiǎn)和報(bào)酬
a. Calculating return
計(jì)算回報(bào)率
b. Types of risk
風(fēng)險(xiǎn)類型
c. Relationship between risk and return
風(fēng)險(xiǎn)與回報(bào)之間的關(guān)系
2. Long-term financial management
長(zhǎng)期財(cái)務(wù)管理
a. Term structure of interest rates
利率期限結(jié)構(gòu)
b. Types of financial instruments
金融工具的種類
c. Cost of capital
資本成本
d. Valuation of financial instruments
對(duì)金融工具的計(jì)價(jià)
3. Raising capital
籌集資本
a. Financial markets and regulation
金融市場(chǎng)與法規(guī)
b. Market efficiency
市場(chǎng)效率
c. Financial institutions
金融機(jī)構(gòu)
d. Initial and secondary public offerings
公開(kāi)募股與二次發(fā)行
e. Dividend policy and share repurchases
股息政策和股份回購(gòu)
f. Lease financing
租賃融資
4. Working capital management
營(yíng)運(yùn)資本管理
a. Working capital terminology
營(yíng)運(yùn)資金（營(yíng)運(yùn)資本）術(shù)語(yǔ)
b. Cash management
現(xiàn)金管理
c. Marketable securities management
有價(jià)證券管理
d. Accounts receivable management
應(yīng)收賬款管理
e. Inventory management
存貨管理
f. Types of short-term credit
短期信貸種類
g. Short-term credit management
短期信貸管理
5. Corporate restructuring
公司重組
a. Mergers and acquisitions
合并與收購(gòu)
b. Bankruptcy
破產(chǎn)
c. Other forms of restructuring
其他重組形式
6. International finance
國(guó)際金融
a. Fixed, flexible and floating exchange rates
固定、彈性和浮動(dòng)匯率
b. Managing transaction exposure
交易風(fēng)險(xiǎn)管理
b. Financing international trade
國(guó)際貿(mào)易融資
d. Tax implications of transfer pricing
轉(zhuǎn)移定價(jià)的稅金影響
C. Decision Analysis (20% - Levels A, B, and C)
決策分析 (20% - A、B 和 C 級(jí))
1. Cost/volume/profit analysis
成本/數(shù)量/利潤(rùn)分析
a. Breakeven analysis
保本分析
b. Profit performance and alternative operating levels
盈利業(yè)績(jī)和營(yíng)業(yè)水平的改變
c. Analysis of multiple products
多產(chǎn)品的分析
2. Marginal analysis
邊際分析
a. Sunk costs, opportunity costs and other related concepts
沉沒(méi)成本、機(jī)會(huì)成本和其他相關(guān)的概念
b. Marginal costs and marginal revenue
邊際成本和邊際收入
c. Special orders and pricing
特別定單和定價(jià)
d. Make versus buy
自制或外購(gòu)決策
e. Sell or process further
銷售或進(jìn)一步加工
f. Add or drop a segment
添設(shè)或終止一個(gè)部門
g. Capacity considerations
產(chǎn)能考慮
定價(jià)
a. Pricing methodologies
定價(jià)方法
b. Target costing
目標(biāo)成本法
c. Elasticity of demand
需求彈性
d. Product life cycle considerations
產(chǎn)品壽命周期的考量
e. Market structure considerations
市場(chǎng)結(jié)構(gòu)因素的考量
D. Risk Management (10% - Levels A, B, and C)
風(fēng)險(xiǎn)管理 (10% - A、B 和 C 級(jí))
1. Enterprise risk
企業(yè)風(fēng)險(xiǎn)
a. Types of risk
風(fēng)險(xiǎn)的類型
b. Risk identification and assessment
風(fēng)險(xiǎn)的確定和評(píng)估
c. Risk mitigation strategies
風(fēng)險(xiǎn)緩解策略
d. Managing risk
風(fēng)險(xiǎn)管理
E. Investment Decisions (15% - Levels A, B, and C)
投資決策 (15% - A、B和C級(jí))
1. Capital budgeting process
資本預(yù)算過(guò)程
a. Stages of capital budgeting
資本預(yù)算的步驟
b. Incremental cash flows
遞增現(xiàn)金流
c. Income tax considerations
所得稅因素
2. Discounted cash flow analysis
現(xiàn)金流折現(xiàn)分析
a. Net present value
凈現(xiàn)值
b. Internal rate of return
內(nèi)部回報(bào)率
c. Comparison of NPV and IRR
凈現(xiàn)值和內(nèi)部回報(bào)率的比較
3. Payback and discounted payback
投資回收期與折現(xiàn)投資回收期
a. Uses of payback method
投資回收期法的應(yīng)用
b. Limitations of payback method
投資回收期法的局限性
c. Discounted payback
折現(xiàn)投資回收期
4. Risk analysis in capital investment
資本投資的風(fēng)險(xiǎn)分析
a. Sensitivity and scenario analysis
敏感性分析和情景分析
b. Real options
實(shí)際選擇權(quán)
F. Professional Ethics (10% - Levels A, B, and C)
職業(yè)道德 (10% - A、B 和 C 級(jí))
1. Ethical considerations for management accounting and financial
management professionals
管理會(huì)計(jì)和財(cái)務(wù)管理專業(yè)人士的職業(yè)道德注意事項(xiàng)
a. IMA’s “Statement of Ethical Professional Practice”
IMA“職業(yè)道德守則公告”
b. Fraud triangle
舞弊三角
c. Evaluation and resolution of ethical issues
職業(yè)道德問(wèn)題的評(píng)估和解決方案
2. Ethical considerations for the organization
組織對(duì)道德的考慮
a. IMA’s Statement on Management Accounting, “Values and Ethics:
From Inception to Practice”
IMA 管理會(huì)計(jì)公告“價(jià)值觀和道德規(guī)范：從確立到實(shí)踐”
b. U.S. Foreign Corrupt Practices Act
美國(guó)《反海外貪腐法》
c. Corporate responsibility for ethical conduct
公司對(duì)道德操守的責(zé)任
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