美国注册管理会计师CMA PART1考试结构-大纲

那些年的时光

Part 1 Financial Planning, Performance and Control

第一部分财务计划，业绩及控制

A. 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 regression analysis and learning curves.

A. 财务计划，预算及预测（30%)（C 级）计划流程；预算概念；年度利润计划及附表；预算类型，包括作业基础预算，项目预算，弹性预算；高层计划及分析；财务预测，包括定量法如回归分析法及学习曲线分析。

B. Performance Management (25%) (Level C) Factors to be analyzed for control and performance evaluation 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; and balanced scorecard.

B. 财务业绩考评（25%)（C 级）内部控制及业绩考评的财务指标，包括收入，成本，利润及资产投资；基于弹性预算和标准成本的各种差别分析；收益，成本，贡献和利润中心的会计责任；以及平衡记分卡。

C. Cost Management (25%) (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; operational efficiency and business process performance topics such as JIT, MRP, theory of constraints, value chain analysis, benchmarking, ABM, and continuous improvement.

C. 成本管理（25%)（C 级）成本概念，流程和术语；替换成本目标；成本衡量概念；成本积累系统包括分批成本法、分步成本法和作业成本法；间接成本分摊；运营效率和业务流程绩效主题如 JIT，MRP 等生产规范，约束理论，价值链分析，基准分析，ABM 以及持续改进。

D. Internal Controls (15%) (Level C) Risk assessment; internal control environment, procedures, and standards; responsibility and authority for internal auditing; types of audits; and assessing the adequacy of the accounting information system controls.

D. 内部控制（15%)（C 级）风险评估；内部控制环境，程序及标准；内部审计的责任与权力；审计类型；会计信息系统控制充分性评估。

E. Professional Ethics (5%) (Level C) Ethical considerations for management accounting professionals

E. 职业道德（5%)（C 级）管理会计专业人士职业道德注意事项。