CMA（Certified Management Accountant）是全球公认的财务管理领域的专业证书之一，获得该证书可以证明同学们在财务管理领域具有专业知识和技能。如果同学们正在考虑报考cma证书，那么本文将为大家详细的介绍一下！

　　一.cma考试科目

　　CMA考试分为两个部分：Part 1和Part 2。每个部分包含100道选择题和两道案例分析题。以下是CMA考试的科目：

　　1.Part 1：

　　Planning,Budgeting and Forecasting（计划、预算和预测）

　　Strategic planning

　　Budgeting concepts

　　Forecasting techniques

　　Performance Management（绩效管理）

　　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（内部控制）

　　Governance,risk and compliance

　　Internal control frameworks

　　System controls and security measures

　　Professional Ethics（职业道德）

　　Ethical considerations for management accountants

　　IMA Statement of Ethical Professional Practice

　　2.Part 2：

　　Financial Statement Analysis（财务报表分析）

　　Basic financial statement analysis

　　Financial ratios analysis

　　Profitability analysis

　　Corporate Finance（公司财务）

　　Risk and return

　　Long-term financial management

　　Raising capital

　　Decision Analysis（决策分析）

　　Cost/volume/profit analysis

　　Marginal analysis

　　Pricing methodologies

　　Risk Management（风险管理）

　　Enterprise risk management

　　Financial risk management

　　Operational risk management

　　Professional Ethics（职业道德）

　　Ethical considerations for management accountants

　　IMA Statement of Ethical Professional Practice

　　二.相关知识点

　　在备考过程中，需要掌握各个科目的相关知识点。以下是CMA考试中的一些重要知识点：

　　1.计划、预算和预测

　　Strategic planning process and tools

　　Budgeting process and techniques

　　Forecasting techniques and methods

　　2.绩效管理

　　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.内部控制

　　Internal control frameworks(e.g.,COSO,COBIT)

　　Risk assessment and management processes

　　IT controls and security measures

　　5.财务报表分析

　　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.公司财务

　　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.决策分析

　　Relevant cost analysis and decision-making

　　Marginal analysis and pricing decisions

　　Capital investment decisions using various methods(e.g.,NPV,IRR)

　　8.风险管理

　　Risk management frameworks and techniques

　　Financial risk management tools(e.g.,hedging,derivatives)

　　Operational risk management techniques(e.g.,business continuity planning,disaster recovery)

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