Institute of Certified Management Accountants
注冊管理會計師協(xié)會
自 2015 年 1 月 1 日起生效
Content Specification Outlines
Certified Management Accountant (CMA) Examinations
注冊管理會計師（CMA）考試內(nèi)容大綱
Part 1 - Financial Reporting, Planning, Performance, and Control
第一部分 - 財務報告、計劃、業(yè)績考核和控制
A. External Financial Reporting Decisions (15%-Levels A, B, and C)
外部財務報告決策
1. Financial statements
財務報表
a. Balance sheet
資產(chǎn)負債表
b. Income statement
利潤表
c. Statement of changes in equity
所有者權(quán)益變動表
d. Statement of cash flows
現(xiàn)金流量表
2. Recognition, measurement, valuation, and disclosure
確認，計量，計價和披露
a. Asset valuation
資產(chǎn)計價
b. Valuation of liabilities
負債計價
c. Equity transactions
權(quán)益性交易
d. Revenue recognition
收入確認
e. Income measurement
收益計量
f. Major differences between U.S. GAAP and IFRS
美國公認會計原則與國際財務報告準則的主要差異
B. Planning, Budgeting and Forecasting (30% - Levels A, B, and C)
計劃、預算和預測 (30% - A、B和C級)
1. Strategic Planning
戰(zhàn)略計劃
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
長期使命與目標
c. Alignment of tactics with long-term strategic goals
根據(jù)長期戰(zhàn)略目標調(diào)整策略
d. Strategic planning models and analytical techniques
戰(zhàn)略計劃模型與分析技術(shù)
e. Characteristics of successful strategic planning process
成功的戰(zhàn)略計劃制定過程所具備的特性
2. Budgeting concepts
預算概念
a. Operations and performance goals
經(jīng)營和業(yè)績目標
b. Characteristics of a successful budget process
成功的預算編制過程所具備的特性
c. Resource allocation
資源分配
d. Other budgeting concepts
其他預算概念
3. Forecasting techniques
預測技術(shù)
a. Regression analysis
回歸分析
b. Learning curve analysis
學習曲線分析
c. Expected value
期望值
4. Budgeting methodologies
預算方法
a. Annual business plans (master budgets)
年度企業(yè)計劃（總預算）
b. Project budgeting
項目預算
c. Activity-based budgeting
作業(yè)預算編制
d. Zero-based budgeting
零基預算法
e. Continuous (rolling) budgets
連續(xù)（滾動）預算
f. Flexible budgeting
彈性預算
5. Annual profit plan and supporting schedules
年度利潤計劃和附表
a. Operational budgets
營業(yè)預算
b. Financial budgets
財務預算
c. Capital budgets
資本預算
6. Top-level planning and analysis
頂層規(guī)劃與分析
a. Pro forma income
預計損益表
b. Financial statement projections
預計財務報表
c. Cash flow projections
預計現(xiàn)金流量
C. Performance Management (20% - Levels A, B, and C)
業(yè)績管理 (20% - A、B和C級)
1. Cost and variance measures
成本與差異核算
a. Comparison of actual to planned results
實際與計劃成果比較
b. Use of flexible budgets to analyze performance
使用彈性預算分析業(yè)績
c. Management by exception
例外原則管理
d. Use of standard cost systems
標準成本系統(tǒng)的使用
e. Analysis of variation from standard cost expectations
對預期的標準成本的差異分析
2. Responsibility centers and reporting segments
責任中心和報告部門
a. Types of responsibility centers
責任中心的種類
b. Transfer pricing models
轉(zhuǎn)移價格定價模式
c. Reporting of organizational segments
組織各部門的報告書
3. Performance measures
業(yè)績考核
a. Product profitability analysis
產(chǎn)品獲利能力分析
b. Business unit profitability analysis
經(jīng)營單位獲利能力分析
c. Customer profitability analysis
客戶獲利能力分析
d. Return on investment
投資回報率
e. Residual income
剩余收益
f. Investment base issues
投資基準問題
g. Key performance indicators (KPIs)
關(guān)鍵績效指標
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)
1. Measurement concepts
計量概念
a. Cost behavior and cost objects
成本習性和成本對象
b. Actual and normal costs
實際成本和正常成本
c. Standard costs
標準成本
d. Absorption (full) costing
吸收（全部）成本法
e. Variable (direct) costing
變動（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
固定和變動間接費用
b. Plant-wide versus departmental overhead
全廠間接費用和部門（車間）間接費用
c. Determination of allocation base
分配基礎(chǔ)的確定
d. Allocation of service department costs
服務部門成本的分配
Institute of Certified Management Accountants
注冊管理會計師協(xié)會
4. Supply Chain Management
供應鏈管理
a. Lean manufacturing
精益生產(chǎn)
b. Enterprise resource planning (ERP)
企業(yè)資源計劃
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)務流程改進
a. Value chain analysis
價值鏈分析
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
高效的會計流程
E. Internal Controls (15% - Levels A, B, and C)
內(nèi)部控制 (15% - A、B和C級)
1. Governance, risk, and compliance
管理，風險與法規(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
保護和擔保的內(nèi)部控制政策
c. Internal control risk
內(nèi)部控制風險
d. Corporate governance
公司管理
e. External audit requirements
外部審計規(guī)要
2. Internal auditing
內(nèi)部審計
a. Responsibility and authority of the internal audit function
內(nèi)部審計職能的責任和權(quán)力
b. Types of audits conducted by internal auditors
內(nèi)部審計師進行審計的類型
3. Systems controls and security measures
系統(tǒng)控制和安全措施
a. General accounting system controls
普通會計系統(tǒng)控制
b. Application and transaction controls
應用控制和交易控制
c. Network controls
網(wǎng)絡控制
d. Backup controls
安全備份管控
e. Business continuity planning
業(yè)務連續(xù)性計劃
Part 2- Financial Decision Making
第二部分—財務決策
A. Financial Statement Analysis (25% - Levels A, B, and C)
財務報表分析 (25% - A、B和C級)
1. Basic Financial Statement Analysis
基本財務報表分析
a. Common size financial statements
同比財務報表
b. Common base year financial statements
共同基年財務報表
2. Financial Ratios
財務比率
a. Liquidity
流動性（變現(xiàn)能力）
b. Leverage
杠桿
c. Activity
活動性
d. Profitability
獲利能力
e. Market
市場
3. Profitability analysis
獲利能力分析
a. Income measurement analysis
收益計量分析
b. Revenue analysis
收入分析
c. Cost of sales analysis
銷貨成本分析
d. Expense analysis
費用分析
e. Variation analysis
差異分析
4. Special issues
特殊問題
a. Impact of foreign operations
國外業(yè)務影響
b. Effects of changing prices and inflation
物價變動和通貨膨脹的影響
c. Off-balance sheet financing
資產(chǎn)負債表外融資
d. Impact of changes in accounting treatment
會計處理方法變更的影響
e. Accounting and economic concepts of value and income
價值與收益的會計和經(jīng)濟概念
f. Earnings quality
盈余質(zhì)量
B. Corporate Finance (20% - Levels A, B, and C)
公司財務 (20% - A、B 和 C 級)
1. Risk and return
風險和報酬
a. Calculating return
計算回報率
b. Types of risk
風險類型
c. Relationship between risk and return
風險與回報之間的關(guān)系
2. Long-term financial management
長期財務管理
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
對金融工具的計價
3. Raising capital
籌集資本
a. Financial markets and regulation
金融市場與法規(guī)
b. Market efficiency
市場效率
c. Financial institutions
金融機構(gòu)
d. Initial and secondary public offerings
公開募股與二次發(fā)行
e. Dividend policy and share repurchases
股息政策和股份回購
f. Lease financing
租賃融資
4. Working capital management
營運資本管理
a. Working capital terminology
營運資金（營運資本）術(shù)語
b. Cash management
現(xiàn)金管理
c. Marketable securities management
有價證券管理
d. Accounts receivable management
應收賬款管理
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
b. Bankruptcy
破產(chǎn)
c. Other forms of restructuring
其他重組形式
6. International finance
國際金融
a. Fixed, flexible and floating exchange rates
固定、彈性和浮動匯率
b. Managing transaction exposure
交易風險管理
b. Financing international trade
國際貿(mào)易融資
d. Tax implications of transfer pricing
轉(zhuǎn)移定價的稅金影響
C. Decision Analysis (20% - Levels A, B, and C)
決策分析 (20% - A、B 和 C 級)
1. Cost/volume/profit analysis
成本/數(shù)量/利潤分析
a. Breakeven analysis
保本分析
b. Profit performance and alternative operating levels
盈利業(yè)績和營業(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
沉沒成本、機會成本和其他相關(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
d. Make versus buy
自制或外購決策
e. Sell or process further
銷售或進一步加工
f. Add or drop a segment
添設或終止一個部門
g. Capacity considerations
產(chǎn)能考慮
定價
a. Pricing methodologies
定價方法
b. Target costing
目標成本法
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
市場結(jié)構(gòu)因素的考量
D. Risk Management (10% - Levels A, B, and C)
風險管理 (10% - A、B 和 C 級)
1. Enterprise risk
企業(yè)風險
a. Types of risk
風險的類型
b. Risk identification and assessment
風險的確定和評估
c. Risk mitigation strategies
風險緩解策略
d. Managing risk
風險管理
E. Investment Decisions (15% - Levels A, B, and C)
投資決策 (15% - A、B和C級)
1. Capital budgeting process
資本預算過程
a. Stages of capital budgeting
資本預算的步驟
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)部回報率
c. Comparison of NPV and IRR
凈現(xiàn)值和內(nèi)部回報率的比較
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
資本投資的風險分析
a. Sensitivity and scenario analysis
敏感性分析和情景分析
b. Real options
實際選擇權(quán)
F. Professional Ethics (10% - Levels A, B, and C)
職業(yè)道德 (10% - A、B 和 C 級)
1. Ethical considerations for management accounting and financial
management professionals
管理會計和財務管理專業(yè)人士的職業(yè)道德注意事項
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)道德問題的評估和解決方案
2. Ethical considerations for the organization
組織對道德的考慮
a. IMA’s Statement on Management Accounting, “Values and Ethics:
From Inception to Practice”
IMA 管理會計公告“價值觀和道德規(guī)范：從確立到實踐”
b. U.S. Foreign Corrupt Practices Act
美國《反海外貪腐法》
c. Corporate responsibility for ethical conduct
公司對道德操守的責任
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