2014年CMA中文考试对从业经验资格的要求

天堂里的猫

Experience Qualification

从业经验资格

Candidates for the CMA Certification must complete two continuous years of professional experience in management accounting and/or financial management. This requirement may be completed prior to or within seven years of passing the examination. Teachers can meet this requirement if the majority of their course load is in accounting and corporate financial management courses above the introductory level. Professional experience is expected to be gained in full-time employment. However, continuous part-time positions of 20 hours per week meeting the definition of qualified experience will count toward this requirement at a rate of one year of experience for every two years of part-time employment.

欲取得注册管理会计师认证的考生必须在管理会计和/或财务管理领域具有连续两年的专业工作经验。您可在通过考试之前或通过考试后的 7年内达到该要求。如果是教师，且教授的主要课程为入门级以上的会计和企业财务管理类课程，则视为符合该项要求。原则上，专业经历需为全职从业经历。但是，如果连续在兼职岗位上每周完成 20 小时的相关领域的工作量，则每两年的兼职工作经验可算作一年全职工作经验。

Qualifying experience consists of positions requiring judgments regularly made employing the principles of management accounting and financial management. Such employment includes financial analysis, budget preparation, management information systems analysis, financial management, management accounting, and auditing in government, finance or industry; management consulting; auditing in public accounting; research, teaching or consulting related to management accounting or financial management. Employment requiring the occasional application of management accounting principles such as in computer operations, sales and marketing, manufacturing, engineering, personnel, and general management will not satisfy this requirement. Similarly, internships and trainee, clerical,  or non-technical positions do not provide appropriate experience to fulfill this requirement.

符合要求的从业经验包括那些要求运用管理会计和财务管理的原理进行定期评估的职务，包括财务分析、预算编制、管理信息系统分析、财务管理、管理会计；政府、财务或者行业审计；管理咨询；公共会计审计；与管理会计或者财务管理有关的研究、教学或者咨询。偶尔需要运用管理会计原理的职务，如：电脑操作、销售和营销、制造、工程、人事和一般管理，则不符合该要求。同样，实习生、培训生、普通文职或非技术职位因缺乏相关经验也无法满足该要求。