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Effective May 1, 2010 自 2010年5月1日起生效 Content Specification Outlines Certified Management Accountant (CMA) Examinations 注册管理会计师（CMA）考试内容大纲 The content specification outlines presented below represent the body of knowledge that will be covered on the CMA examinations. The outlines may be changed in the future when new subject matter becomes part of the common body of knowledge. 下述考试内容大纲，是 CMA考试中所包含的知识内容。未来当新的知识成为通用 知识的一部分时，大纲将作更新。 Candidates for the CMA designation are required to take and pass Parts 1 and 2. 应试 CMA资格的考生需要参加并通过第一和第二部分的考试。 Candidates are responsible for being informed on the most recent developments in the areas covered in the outlines. This includes understanding of public pronouncements issued by accounting organizations as well as being up-to-date on recent developments reported in current accounting, financial and business periodicals. 考生有责任了解大纲涵盖领域的最新发展，包括了解各会计组织发布的公众公告，和当前会计、财务和企业管理期刊所报告的最新发展。 The content specification outlines serve several purposes. The outlines are intended to: 考试内容大纲有以下几个目的： · Establish the foundation from which each examination will be developed. 为每次考试的实施，建立一个基础。 · Provide a basis for consistent coverage on each examination. 为每次考试所涵盖的范围，提供一个一致的主要内容。 · Communicate to interested parties more detail as to the content of each examination part. 向对考试感兴趣的各组织，传递每部分考试的更多细节。 · Assist candidates in their preparation for each examination. 帮助考生为每次考试作准备。 · Provide information to those who offer courses designed to aid candidates in preparing for the examinations. 向那些为考生提供考前复习课程的组织提供信息。 Important additional information about the content specification outlines and the examinations is listed below. 有关考试内容大纲的其他重要信息如下。 1. The coverage percentage given for each major topic within each examination part represents the relative weight given to that topic in an examination part. The number of questions presented in each major topic area approximates this percentage. 每部分考试中每个主要主题的涵盖比例，代表一次考试中给予该主题的相对权重。每个主题范围内提出问题的数量