CMA（Certified Management Accountant）是全球公認(rèn)的財(cái)務(wù)管理領(lǐng)域的專業(yè)證書之一，獲得該證書可以證明同學(xué)們?cè)谪?cái)務(wù)管理領(lǐng)域具有專業(yè)知識(shí)和技能。如果同學(xué)們正在考慮報(bào)考cma證書，那么本文將為大家詳細(xì)的介紹一下！
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一.cma考試科目
CMA考試分為兩個(gè)部分：Part 1和Part 2。每個(gè)部分包含100道選擇題和兩道案例分析題。以下是CMA考試的科目：
1.Part 1：
Planning,Budgeting and Forecasting（計(jì)劃、預(yù)算和預(yù)測(cè)）
Strategic planning
Budgeting concepts
Forecasting techniques
Performance Management（績(jī)效管理）
Cost and variance measures
Responsibility accounting
Performance measures
Cost Management（成本管理）
Cost concepts
Cost objects and cost flows
Cost-volume-profit analysis
Internal Controls（內(nèi)部控制）
Governance,risk and compliance
Internal control frameworks
System controls and security measures
Professional Ethics（職業(yè)道德）
Ethical considerations for management accountants
IMA Statement of Ethical Professional Practice
2.Part 2：
Financial Statement Analysis（財(cái)務(wù)報(bào)表分析）
Basic financial statement analysis
Financial ratios analysis
Profitability analysis
Corporate Finance（公司財(cái)務(wù)）
Risk and return
Long-term financial management
Raising capital
Decision Analysis（決策分析）
Cost/volume/profit analysis
Marginal analysis
Pricing methodologies
Risk Management（風(fēng)險(xiǎn)管理）
Enterprise risk management
Financial risk management
Operational risk management
Professional Ethics（職業(yè)道德）
Ethical considerations for management accountants
IMA Statement of Ethical Professional Practice
二.相關(guān)知識(shí)點(diǎn)
在備考過程中，需要掌握各個(gè)科目的相關(guān)知識(shí)點(diǎn)。以下是CMA考試中的一些重要知識(shí)點(diǎn)：
1.計(jì)劃、預(yù)算和預(yù)測(cè)
Strategic planning process and tools
Budgeting process and techniques
Forecasting techniques and methods
2.績(jī)效管理
Cost accounting concepts and terminology
Variance analysis and interpretation
Responsibility accounting and performance measurement
3.成本管理
Cost classification and behavior
Cost-volume-profit analysis and break-even point calculation
Activity-based costing(ABC)concepts and applications
4.內(nèi)部控制
Internal control frameworks(e.g.,COSO,COBIT)
Risk assessment and management processes
IT controls and security measures
5.財(cái)務(wù)報(bào)表分析
Basic financial statement analysis techniques(e.g.,horizontal/vertical analysis,ratio analysis)
Interpretation of financial ratios(e.g.,liquidity,solvency,profitability)
Analysis of cash flows and their impact on financial statements
6.公司財(cái)務(wù)
Capital budgeting techniques(e.g.,NPV,IRR,payback period)
Cost of capital calculation and application in decision-making
Financial instruments(e.g.,stocks,bonds)valuation methods
7.決策分析
Relevant cost analysis and decision-making
Marginal analysis and pricing decisions
Capital investment decisions using various methods(e.g.,NPV,IRR)
8.風(fēng)險(xiǎn)管理
Risk management frameworks and techniques
Financial risk management tools(e.g.,hedging,derivatives)
Operational risk management techniques(e.g.,business continuity planning,disaster recovery)
以上就是【會(huì)計(jì)cma的考試科目有哪些？你了解多少？】的全部?jī)?nèi)容啦，更多有關(guān)于CMA考試以及CMA項(xiàng)目相關(guān)信息大家可以隨時(shí)關(guān)注報(bào)考頻道，報(bào)考頻道會(huì)給您更多幫助。如果對(duì)于CMA考試仍然有所不了解的小伙伴，可以去CMA官網(wǎng)查詢或者隨時(shí)私聊客服老師哦~
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