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Institute of Certified Management Accountants 注册管理会计师协会 Effective January 1, 2015 自2015 年1 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 Part 1 - Financial Reporting, Planning, Performance, and Control 第一部分- 财务报告、规划、绩效与控制 A. External Financial Reporting Decisions (15%-Levels A, B, and C) 外部财务报告决策(15% - A 、B和C级) 1. Financial statements 财务报表 a. Balance sheet 资产负债表 b. Income statement 利润表 c. Statement of changes in equity 所有者权益变动表 d. Statement of cash flows 现金流量表 2. Recognition, measurement, valuation, and disclosure 确认，计量，计价和披露 a. Asset valuation 资产计价 b. Valuation of liabilities 负债计价 c. Equity transactions 权益性交易 d. Revenue recognition 收入确认 e. Income measurement 收益计量 f. Major differences between U.S. GAAP and IFRS 美国公认会计原则与国际财务报告准则的主要差异 Page 1 of 14 ? Copyright 20 15 Institute of Certified Management Accountants January 20 15 Institute of Certified Management Accountants 注册管理会计师协会 B. Planning, Budgeting and Forecasting (30% - Levels A, B, and C) 规划、预算和预测(30% - A 、B和C级) 1. Strategic Planning 战略规划 a. Analysis of external and internal factors affecting strategy 分析影响战略的内部和外部因素 b. Long-term mission and goals 长期使命与目标 c. Alignment of tactics wi