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【速搜问答】CMA考试科目是什么

问答 admin 8个月前 (03-22) 172次浏览 已收录 0个评论

汉英对照:
Chinese-English Translation:

CMA考试科目为两科,分别是分别是《财务报告、规划、绩效与控制》和《财务决策》。CMA考试分为选择题和简答题,其中,选择题为100道,简答题为2道,每道简答题有5~7个小问题。

There are two subjects in CMA: financial reporting, planning, performance and control and financial decision. CMA is divided into multiple-choice questions and short answer questions. There are 100 multiple-choice questions and 2 short answer questions. Each short answer question has 5-7 small questions.

cma 考试科目一共有两门,P1:财务规划、绩效与分析和 P2:战略财务管理,考试分为选择题和简答题两部分。

There are two subjects in CMA, P1: financial planning, performance and analysis and P2: strategic financial management.

P1:财务规划、绩效和分析:主要内容包括外部财务报告决策(15%),规划、预算与预测(20%),绩效管理(20%),成本管理(15%),内部控制(15%),科技与分析(15%);主要是针对企业内部运营,提升内部竞争力和整体绩效,帮企业降低成本,提升利润,从而提高绩效。也就是说 P1 主要是向内求,提升企业的运营能力。

P1: financial planning, performance and analysis: the main contents include external financial report decision (15%), planning, budget and forecast (20%), performance management (20%), cost management (15%), internal control (15%), technology and analysis (15%); it is mainly aimed at the internal operation of the enterprise, improving the internal competitiveness and overall performance, helping the enterprise to reduce costs and improve profits, so as to improve performance. That is to say, P1 is mainly to seek inward and improve the operation ability of enterprises.

P2:战略财务管理:主要内容包括财务报表分析(20%),公司财务(20%),决策分析(25%),风险管理(10%),投资决策(10%),职业道德(15%);主要是针对企业在资本市场怎么样获得利润最大化,向外部要利润:公司理财(投资、融资、控股)、风险管理、决策分析。就是公司挣钱以后,怎么样把这些钱,再生钱。也就是说 P2 主要是向外求来谋求更大的发展。

P2: Strategic Financial Management: the main contents include financial statement analysis (20%), corporate finance (20%), decision analysis (25%), risk management (10%), investment decision (10%), professional ethics (15%); it mainly focuses on how to maximize profits in the capital market and ask for external profits: Corporate Finance (investment, financing, holding), risk management, decision analysis. That is, after the company makes money, how to use the money and regenerate it. In other words, P2 is mainly to seek greater development from outside.

美国注册管理会计师 CMA 作为目前唯一被我国引进的管理会计认证,培养的是“精财务、会管理、懂业务、能决策”的新一代财务管理者。它诞生于 1972 年,与 CFA、AICPA 并称为财务领域三大认证,被 180 个国家广泛推崇,高含金量不言而喻。

CMA, as the only management accounting certification introduced by China, cultivates a new generation of financial managers who are good at finance, management, business and decision-making. It was born in 1972, with CFA, AICPA and known as the three major financial certification, is widely respected by 180 countries, high gold content is self-evident.


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