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！

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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)

以上就是【会计cma的考试科目有哪些？你了解多少？】的全部内容啦，更多有关于CMA考试以及CMA项目相关信息大家可以随时关注报考频道，报考频道会给您更多帮助。如果对于CMA考试仍然有所不了解的小伙伴，可以去CMA官网查询或者随时私聊客服老师哦~

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