隨著管理會(huì)計(jì)越來越重要,同時(shí)受到政府和企業(yè)的高度重視,從2013年開始,出臺(tái)了一系列推廣管理會(huì)計(jì)的政策。如果說在此之前,管理會(huì)計(jì)只是少數(shù)企業(yè)和組織自發(fā)的探索和研究的話,相關(guān)部門的主導(dǎo)和推廣,則將管理會(huì)計(jì)發(fā)展推向了前所未有的高度和廣度,推動(dòng)了財(cái)務(wù)會(huì)計(jì)向管理會(huì)計(jì)的全面轉(zhuǎn)型。
  提到管理會(huì)計(jì),就不得不說起CMA,管理會(huì)計(jì)師證書,新一代財(cái)務(wù)管理者的國際認(rèn)證,財(cái)務(wù)界的“MINI-MBA”。分為中英文兩種考試形式,時(shí)間不同,就拿2019年CMA考試時(shí)間來說吧。
  *2019年CMA中文考試三次考試時(shí)間都已經(jīng)確定,上半年一次,下半年兩次,時(shí)間為:2019年4月13日、7月27日和11月9日。
  *2019年CMA英文考試時(shí)間:每年有3個(gè)考試窗口,每個(gè)考試窗口的時(shí)間為兩個(gè)月,分別是:1月/2月,5月/6月,9月/10月
  【注意】
  2019年4月13日CMA考試(筆試)現(xiàn)已開始接受注冊(cè),本次考試注冊(cè)及考位預(yù)約的截止時(shí)間分別如下:
  考試注冊(cè)的截止時(shí)間:IMA英文/中文網(wǎng)站2019年2月20日
  考位預(yù)約及取消的截止時(shí)間:普爾文網(wǎng)站2019年2月27日
  本次考試在全國共開設(shè)24個(gè)考點(diǎn):北京、上海、蘇州、成都、西安、青島、武漢、廣州、大連、南京、昆明、濟(jì)南、深圳、鄭州、杭州、天津、合肥、重慶、長沙、南昌、蘭州、太原、沈陽和廈門。
  下述比重說明了在每部分考試中每個(gè)主題的相對(duì)權(quán)重。標(biāo)識(shí)的級(jí)別顯示了每部分所涵蓋主題的深度和廣度??蓮奈覀兙W(wǎng)站的認(rèn)證版面下載詳細(xì)的考試大綱。
  Part 1
  Financial Reporting,Planning,Performance,and Control
  第一部分
  財(cái)務(wù)報(bào)告、規(guī)劃、績效與控制
  A.External Financial Reporting Decisions
  (15%)(Level C)
  Preparation of financial statements:balance sheet,income statement,statement of changes in equity,statement of cash flows;valuation of assets and liabilities;operating and capital leases;impact of equity transactions;revenue recognition;income measurement;major differences between U.S.GAAP and IFRS.
  A.外部財(cái)務(wù)報(bào)告決策
  (15%)(C級(jí))
  編制財(cái)務(wù)報(bào)表:資產(chǎn)負(fù)債表,利潤表,所有者權(quán)益變動(dòng)表,現(xiàn)金流量表;資產(chǎn)與負(fù)債的計(jì)價(jià);經(jīng)營性租賃和融資租賃;權(quán)益性交易的影響;收入確認(rèn);收益計(jì)量;美國公認(rèn)會(huì)計(jì)原則與國際財(cái)務(wù)報(bào)告準(zhǔn)則的主要差異。
  B.Planning,Budgeting and Forecasting
  (30%)(Level C)
  Planning process;budgeting concepts;annual profit plans and supporting schedules;types of budgets,including activity-based budgeting,project budgeting,flexible budgeting;top-level planning and analysis;and forecasting,including quantitative methods such as regression and learning curves analysis.
  B.規(guī)劃,預(yù)算和預(yù)測(cè)
  (30%)(C級(jí))
  規(guī)劃流程;預(yù)算概念;年度利潤計(jì)劃及附表;預(yù)算類型,包括作業(yè)基礎(chǔ)預(yù)算,項(xiàng)目預(yù)算,彈性預(yù)算;頂層規(guī)劃及分析;財(cái)務(wù)預(yù)測(cè),包括定量法如回歸分析法及學(xué)習(xí)曲線分析。
  C.Performance Management
  (20%)(Level C)
  Factors to be analyzed for control and performance *uation including revenues,costs,profits,and investment in assets;variance analysis based on flexible budgets and standard costs;responsibility accounting for revenue,cost,contribution and profit centers;key performance indicators;and balanced scorecard.
  C.績效管理
  (20%)(C級(jí))
  內(nèi)部控制及績效考評(píng)的財(cái)務(wù)指標(biāo),包括收入,成本,利潤及資產(chǎn)投資;基于彈性預(yù)算和標(biāo)準(zhǔn)成本的各種差別分析;收益,成本,貢獻(xiàn)和利潤中心的會(huì)計(jì)責(zé)任;關(guān)鍵績效指標(biāo);以及平衡記分卡。
  D.Cost Management
  (20%)(Level C)
  Cost concepts,flows and terminology;alternative cost objectives;cost measurement concepts;cost accumulation systems including job order costing,process costing,and activity-based costing;overhead cost allocation;supply chain management and business process performance topics such as lean manufacturing,ERP,theory of constraints,value chain analysis,ABM,continuous improvement;and efficient accounting processes.
  D.成本管理
  (20%)(C級(jí))
  成本概念,流程和術(shù)語;替換成本目標(biāo);成本衡量概念;成本積累系統(tǒng)包括分批成本法、分步成本法和作業(yè)成本法;間接成本分?jǐn)?;供?yīng)鏈管理和業(yè)務(wù)流程改進(jìn)主題,如精益生產(chǎn),企業(yè)資源計(jì)劃(ERP),約束理論,價(jià)值鏈分析,作業(yè)管理(ABM),持續(xù)改進(jìn)以及高效的會(huì)計(jì)流程。
  E.Internal Controls
  (15%)(Level C)
  Corporate governance;internal control risk;internal control environment,procedures,and standards;responsibility and authority for internal auditing;types of audits;assessing the adequacy of the accounting information system controls;and business continuity planning.
  E.內(nèi)部控制
  (15%)(C級(jí))
  公司管理;內(nèi)部控制風(fēng)險(xiǎn);內(nèi)部控制環(huán)境,程序及標(biāo)準(zhǔn);內(nèi)部審計(jì)的責(zé)任與權(quán)力;審計(jì)類型;會(huì)計(jì)信息系統(tǒng)控制充分性評(píng)估;以及業(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%)(Level C)
  Calculation and interpretation of financial ratios;*uate performance utilizing multiple ratios;market value vs.book value;profitability analysis;analytical issues including impact of foreign operations,effects of changing prices and inflation,off-
balance sheet financing,;and earnings quality.
  A.財(cái)務(wù)報(bào)表分析
  (25%)(C級(jí))
  計(jì)算并解釋財(cái)務(wù)比率;利用多項(xiàng)比率評(píng)估績效;市場(chǎng)價(jià)值與賬面價(jià)值對(duì)比;獲利能力分析;分析性問題包括國外業(yè)務(wù)影響;物價(jià)變動(dòng)和通貨膨脹的影響;資產(chǎn)負(fù)債表外融資;以及盈余質(zhì)量。
  B.Corporate Finance
  (20%)(Level C)
  Types of risk;including credit,foreign exchange,interest rate,market,and political risk;capital instruments for long-term financing;initial and secondary public offerings;dividend policy;cost of capital;raising capital;working capital management;mergers and acquisitions;and international finance.
  B.公司財(cái)務(wù)
  (20%)(C級(jí))
  風(fēng)險(xiǎn)類型;包括信貸風(fēng)險(xiǎn)、外匯風(fēng)險(xiǎn)、利率風(fēng)險(xiǎn)、市場(chǎng)風(fēng)險(xiǎn)和政治風(fēng)險(xiǎn);長期融資資本工具;首次公開募股與二次發(fā)行;股息政策;資本成本;籌集資本;營運(yùn)資本管理;并購以及國際融資。
  C.Decision Analysis
  (20%)(Level C)
  Relevant data concepts;cost-volume-profit analysis;marginal analysis;make vs.buy decisions;income tax implications for operational decision analysis;pricing methodologies including market comparables,cost-based and value-based approaches.
  C.決策分析
  (20%)(C級(jí))
  有關(guān)數(shù)據(jù)概念;成本/數(shù)量/利潤分析;邊際分析;自制或外購決策;所得稅對(duì)經(jīng)營決策分析的影響;定價(jià)方法,包括市場(chǎng)可比數(shù)據(jù),以成本為基礎(chǔ)和以價(jià)值為基礎(chǔ)的定價(jià)法。
  D.Risk Management
  (10%)(Level C)
  Types of risk including business,hazard,financial,operational,strategic,legal,compliance and political risk;risk mitigation;risk management;risk analysis;and ERM.
  D.風(fēng)險(xiǎn)管理
  (10%)(C級(jí))
  風(fēng)險(xiǎn)的類型,包括企業(yè)風(fēng)險(xiǎn),危害風(fēng)險(xiǎn),財(cái)務(wù)風(fēng)險(xiǎn),營運(yùn)風(fēng)險(xiǎn),戰(zhàn)略風(fēng)險(xiǎn),法律風(fēng)險(xiǎn),合規(guī)風(fēng)險(xiǎn)以及政治風(fēng)險(xiǎn);風(fēng)險(xiǎn)緩解;風(fēng)險(xiǎn)管理;風(fēng)險(xiǎn)分析;以及企業(yè)風(fēng)險(xiǎn)管理(ERM)。
  E.Investment Decision
  (15%)(Level C)
  Cash flow estimates;discounted cash flow concepts;net present value;internal rate of return;discounted payback;payback;income tax implications for investment decisions;risk analysis;and real options.
  E.投資決策
  (15%)(C級(jí))
  現(xiàn)金流估計(jì);現(xiàn)金流貼現(xiàn)概念;凈現(xiàn)值;內(nèi)部回報(bào)率;折現(xiàn)投資回收期;回收期;投資決策中所得稅影響;風(fēng)險(xiǎn)分析;以及實(shí)物期權(quán)。
  F.Professional Ethics
  (10%)(Level C)
  Ethical considerations for management accounting professionals and for the organization.
  F.職業(yè)道德
  (10%)(C級(jí))
  管理會(huì)計(jì)專業(yè)人士以及組織的道德注意事項(xiàng)。
  文章來源:高頓,更多CMA資訊,請(qǐng)關(guān)注高頓網(wǎng)校,歡迎分享。若需引用或轉(zhuǎn)載請(qǐng)保留此處信息,感謝作者的付出和努力!