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CMA考試共2個part，每個part滿分500分，360分為及格線。CMA考試的難度應(yīng)該屬于中等偏上水平。全球單課考試通過率在50-60%之間。國內(nèi)可以達到70%以上。但是對個特定的人來說則是看他的具體條件，包括理解和記憶力以前的學習基礎(chǔ)，以及是否參加培訓(xùn)課程等因素。
IMA公布了最近的CMA考試官方通過率，根據(jù)統(tǒng)計結(jié)果，官方全球通過率有大幅度的下滑，但其主要原因應(yīng)該是受中東國家考試通過率奇低的拖累，對于美國考生和亞洲考生來說，整體通過率的情況依然不錯，亞洲考生通過率仍然維持在40%以上，值得一提的是亞洲考生似乎對于Part2考試更加情有獨鐘，通過率超過50%，其中Part1考試通過率較低的主要原因可能是部分參加考試的考生從來沒有過成本管理的工作經(jīng)驗，依靠單純的聽課，讀書，做題，恐怕難以真正做到理解和掌握。而值得一提的是，國內(nèi)CMA考試通過率*6的高頓財經(jīng)全科通過率更是達到了85%以上?？梢奀MA考試不是題目難不難的問題，而是如何讓學生真正對學習的內(nèi)容做到理解和掌握。
CMA難度一度上升,一律為levelC的難度。
不少人對c級了解不多，c級的要求是什么？c級的題目長什么樣?
A級A級是最低或者最基本的級別，包括要求回憶事實和理解原則的題目，A級包括認知和理解類題目。
認知：最低級別的學習，該類題目要求回憶同主題有關(guān)的目標、材料或者現(xiàn)象，在這些問題中，要求界定、識別和選擇信息。
B級該理解水平包括將材料應(yīng)用到新情況的題目以及分析信息或者將信息分解成組成部分的能力，B級包括要求應(yīng)用或者分析的題目。
應(yīng)用：該類題目衡量對主意或者內(nèi)容的理解，您可以將這種理解應(yīng)用到一個全新的領(lǐng)域。此類題目旨在測試您是否通過合適的方式將知識應(yīng)用到實際情況。
C級C級是*6或者*2有挑戰(zhàn)性，包括要求對信息進行評估的題目。
評估：該類題目要求按照明確的目的，能夠?qū)哂屑榷康牡牟牧蟽r值進行判斷，此類題目要求您能夠評估、推論、支持、比較、對比、解釋和總結(jié)信息。
案例：CMA P1部分的eassy題
一.Essay 1
Background:A firm has only one salesperson,who’s in charge of setting the credit term,billing and collecting the returned parts.All returned parts are not entered into the account,and are recognized as other revenues when these returned parts are sold.
1.Identify the objectives of internal control
1.effectiveness and efficiency of operations
2.reliability of financial reporting
3.compliance with applicable laws and regulation
4.safeguarding of assets
2.Identify and explain 4 Weaknesses in internal control concerning segregation of duties
1.salesperson shouldn’t have the authority of setting the credit terms,where he can give the customer credit terms discretionarily.
2.the salesperson shouldn’t bill and collect the returned parts,which violate the segregation of duty of authority and custody.
3.the sales person shouldn’t be responsible for accounting,which violate the principle of segregating the authority job and record keeping job
4.the sales person shouldn’t be responsible for collecting the returned parts and the accounting job,Because when less returned goods recorded than actually happened,it is difficult to detect
3.Identify and explain segregation of duties
segregation of duties involves assigning different employees to perform functions such that an employee acting alone is prevented from committing an error or concealing a fraud in the normal course of his duties.
there are four types of responsibilities should be segregated:
1.the authority to execute transactions.
2.record keeping of the transactions
3.custody of the assets affected by the transactions.
4.periodic reconciliation of the existing assets to recorded amounts.
4.Identify the conflicts the accountant faced according to the Standard Code of Ethics.The proper course of actions.（one accountant發(fā)現(xiàn)這些不妥，要怎樣反饋給老板）
It conflicts with the standard of“disclose delays or deficiencies in information timeliness,processing,or internal controls”and“recognize and communicate professional limitations that preclude responsible judgment”
Actions:
1.set the internal control system.
2.set the internal audit system.
3.optimize the control environment.
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更多精彩可關(guān)注高頓CMA官方網(wǎng)站http://cma.gaodun.cn或關(guān)注微信號chinacma獲得更多CMA免費習題！
