certifiedmanagementaccountant.doc

Institute of Certified Management Accountants 注册管理会计师协会 Certified Management Accountant 注册管理会计师 Learning Outcome Statements 学习成果公告 (Content Specification Outline effective January 2015) (内容大纲 2015 年 1 月生效) Part 1 – Financial Reporting, Planning, Performance, and Control 第一部分 - 财务报告、计划、业绩考核和控制 Section A. External Financial Reporting Decisions (15% - Levels A, B, and C) 第 A 节. 外部财务报告决策（15%—A 级、B 级和 C 级） Part 1 – Section A.1. Financial statements 第一部分—第 A.1 节 财务报表 For the balance sheet, income statement, statement of changes in equity, and the statement of cash flows, the candidate should be able to: 对资产负债表、利润表、所有者权益变动表和现金流量表，考生应能： a. identify the users of these financial statements and their needs 识别这些财务报 表的使用者及他们的需求 b. demonstrate an understanding of the purposes and uses of each statement 理解 每一种财务报表的目的及用途 c. identify the major components and classifications of each statement 识别每一 种财务报表的主要组成部分及分类 d. identify the limitations of each financial statement 识别每一种财务报表的局 限性 e. identify how various financial transactions affect the elements of each of the financial statements and determine the proper classification of the transaction 识 别不同财务事项如何影响每一种财务报表的各要素，确定对财务事项的正 确分类 f. identify the basic disclosures related to each of the statements (footnotes, supplementary schedules, etc.) 识别与每一种财务报表相关的基本披露，(例 如脚注，补充报表等) g. demonstrate an understanding of the relationship among the financial statements 理解财务报表之间的关系 h. prepare a balance sheet, an income statement, a statement of changes in equity, and a statement of cash flows (indirect method) 编制资产负债表、利润表、 所有者权益变动表，和现金流量表(间接法) Page 1 ? Copyright 2015 Institute of Certified Management AccountantsInstitute of Certified Management Accountants 注册管理会计师协会 Part 1 – Section A.2. Recognition, measurement, valuation, and disclosure 第一部分—第 A.2 节 确认，计量，计价和披露 Asset valuation 资产计价 a. identify issues related to the valuation of accounts receivable, including timing of recognition and estimation of uncollectible accounts 识别应收账款计价的相 关问题，包括确认