ContentSpecificationOutlines分析.PDFVIP

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