CMA考試重點
First, the positioning in the market will be that of an advanced certification. The essence of the CMA brand will be the professional certification in financial planning, analysis, control and decision support. The certification will be a validation of mastery in the skills of finance team members.
Second, the target market for the CMA is two-fold: individuals and employers. The targeted individuals are those who want to differentiate themselves and/or recognize they need to continuously improve their skills. This could be accounting experts who want to certify their competence in or develop additional competence in finance skills, or finance experts who want to certify their competence in or develop additional competence in accounting skills. The targeted employers are those who understand the need to continuously improve the skills within their finance and accounting team.
Third, the CMA Exam has totally 2-part exam, focusing on financial planning, analysis, control and decision support.
第一，CMA的市場定位是高端的職業(yè)資格證書。CMA的品牌定位是在金融企劃、分析、控制和決策支持方面的專業(yè)資格證書,證書獲得者可以被視為金融團隊中專家級的財經(jīng)專才。
第二，CMA的目標市場即是對準兩個范疇，即個人和雇主。個人目標市場是指那些志在使個人專業(yè)能力脫穎而出和有不懈的進取精神的專業(yè)人士。這些人士可以是會計人才但是又想在財經(jīng)領(lǐng)域得到進一步提升并取得專業(yè)認證的人士或者是財經(jīng)人士想在會計領(lǐng)域獲得更強競爭力的人士。雇主目標市場是指那些已經(jīng)認識到在金融和會計團隊中要不斷提高競爭力的人群。
第三， CMA考試分為2個部分的考核，集中關(guān)注在金融企劃、分析、控制和決策支持領(lǐng)
CMA考試內(nèi)容陳列與分析
一、第一部分內(nèi)容
1、Planning, Budgeting and Forecasting: （企劃、預(yù)算和預(yù)測）
Top-level planning and analysis （高層企劃和分析）
d. Pro forma income （預(yù)測收入）
e. Financial statement projections （財務(wù)報表預(yù)測）
f. Cash flow projections （現(xiàn)金流預(yù)測）
2、Internal Control:（內(nèi)部控制）
d. COSO Internal Control Framework （COSO內(nèi)部控制框架）很新的內(nèi)容！二、第二部分內(nèi)容
Part 2 Financial Decision Making
1、Financial Statement Analysis:（財務(wù)報表分析）
Analytical Issues in Financial Accounting
a. Impact of foreign operations （海外運作的影響）
c. Off-balance sheet financing （資產(chǎn)負債表的表外闡述）
d. Cash Flow Statement reconciliation to Income Statement （現(xiàn)金流量表和損益表的呼應(yīng)）從難度上比現(xiàn)在的CMA大！e. Impact of changes in accounting treatment （財務(wù)政策變化的影響）
f. International Financial Reporting Standards (IFRS)
g. Fair value accounting （公允會計）
分析：將財務(wù)會計內(nèi)容與CMA中的財務(wù)報表分析內(nèi)容相結(jié)合。體現(xiàn)出了CMA考試的財務(wù)會計內(nèi)容的難度和精確度,財務(wù)報表分析是CMA考試（第二部分）中作重點考核內(nèi)容。2、Corporate Finance:（企業(yè)金融）
Corporate Finance, Raising Capital:（企業(yè)金融和融資）
a. Lease financing （租賃融資）
分析：IMA將注冊會計師考試的核心內(nèi)容納入CMA考試范疇，意在增強管理會計師在會計領(lǐng)域的綜合競爭實力。Corporate restructuring（企業(yè)重組）
a. Mergers and acquisitions (企業(yè)并購)
b. Divestitures （金融衍生物）很新的內(nèi)容！
c. Bankruptcy （破產(chǎn)法）很新的內(nèi)容！
3、Decision Analysis and Risk Assessment:（決策分析和風(fēng)險評估）
分析：這個部分內(nèi)容是在現(xiàn)有的CMA考試大綱內(nèi)容的高幅提升，學(xué)員將會遇到大量計算題和Level C難度的分析題。Risk assessment （風(fēng)險評估）
a. Risk identification and exposure
b. Physical assets, financial assets, and legal liability
c. Definition and scope of operational risk
d. Process, people, system, event and business risks
e. Risk mitigation strategies
f. Enterprise Risk ManagementInvestment Decisions:（投資決策）
Valuation（估值）
a. Discounted cash flow models
b. Multiples models
c. Valuation for acquisitions and divestitures
d. Discount rates
分析：總體來說，這部分內(nèi)容主要體現(xiàn)了分析上的考核難度，論述題的可能性較大。另外，熟練掌握各model之間的區(qū)別也應(yīng)是IMA考核的重點。三、Ethics:（商業(yè)道德）
Ethical considerations for the organization
d. Provisions of the U.S. Foreign Corrupt Practices Act
e. Provisions of IMA’s Statement on Management Accounting, “Values and Ethics: From Inception to Practice”
分析：從當前全球金融環(huán)境發(fā)生巨大變化的大環(huán)境來看，IMA顯然比較重視該考核內(nèi)容，其中不乏實際案例分析和論述。希望考生平時多關(guān)注相關(guān)內(nèi)容的評述和增加與上財學(xué)員的討論和溝通。
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