美国财务会计论证考试ICMA考试大纲

中华财会学习网官方网站：圣才学习网官方网站：圣才学习网美国财务会计认证考试（ICMA）考试大纲PART1：BusinessAnalysis1.Microeconomics1.1Demand1.2Supply1.3MarketEquilibriumandPricing1.4ProductionandtheCostsofEconomicsResources1.5MarketStructure1.6Antitrust2.Macroeconomic2.1GDPandBusinessCycles2.2Keynesian（Fiscal）Economics2.3MoneyandtheEconomy2.4Unemployment，Inflation，Government，andEconomicGrowth3.InternationalBusinessEnvironment3.1AdvantagesofTrade3.2TradeBarriers3.3ForeignCurrencyRatesandMarkets3.4BalanceofPayment3.5InternationalInstitutionsandAgreements4.RiskAssessmentandInternalControl4.1ControlEnvironmentElementsofControlenvironmentBoardofdirectorsAuditcommittee4.2ControlproceduresManagementcontrolobjectivesSafeguardingassetsReconciliationofrecordedaccountabilitywithassetsCompensatingcontrolsAuditriskcontrolFraud4.3Foreigncorruptpracticesact4.4SystemcontrolsClassificationofcontrolsOrganizationalandoperatingcontrolsProgramdevelopmentanddocumentationcontrolsHardwarecontrolsAccesscontrolsApplicationcontrolsAuditingInternetsecurityMalicioussoftware中华财会学习网官方网站：圣才学习网官方网站：圣才学习网（IDS）5.InternalAuditing5.1NatureofinternalauditingInternalauditfunctionIndependenceandobjectivity5.2ScopeofinternalauditingservicesConsultingservicesProcessengagementProgram-resultsengagementsDuediligenceengagementEnvironmentauditingQualityengagementsInformationsecurityAssessingandreportingoncontrolprocessesControlself-assessmentRegulatorycomplianceprogramsCoordinationofinternalandexternalauditsPrivacyengagementThirdpartiesContractengagements5.3DetectionandpreventionoffraudDeterrenceInvestigationReportingDetection5.4Operationalauditing5.5Internalauditreports5.6Flowcharting6.DecisionMakingUnderUncertainty6.1Probability6.2ExpectedValue7.LinearProgramming（线性规划）8.OtherQuantitativeMethods8.1Networkanalysis（projectscheduling）GanttchartsorbarchartsProgramevaluationandreviewtechnique（PERT）Criticalpathmethods8.2ForecastingCorrelationanalysis（相关性分析）Regression（leastsquares）analysis（最小二乘数法）Exponentialsmoothing（指数平滑）Learningcurves8.3Simulationandsensitivityanalysis中华财会学习网官方网站：圣才学习网官方网站：圣才学习网：usersandtheirneeds9.2Basicfinancialstatements9.3Developmentofaccountingstandards9.4Limitationsoffinancialstatementinformation9.5Auditreports10.FinancialStatementAnalysis10.1Ratioanalysis10.2Limitationofratioanalysis10.3Comparativeanalysis10.4EffectsofchangingpricelevelsPART2CMA－Managementaccountingandreporting1.Costandmanagerialaccountingterminology2.Processcostingandoverhead2.1.1Processcosting（分步成本法）2.1.2Equivalentunitsofproduction（产品成本份额）2.1.3Overheadallocation3.Otherproductcostingtopics3.1Activity-Based-Costing（ABC）3.2Servicecostallocation3.3Job-ordercosting3.4Othercostaccumulationsystems4.Costbehavior4.1Cost-volume-profits（CVP）analysis4.2Variableandabsorptioncosting（变动成本法和全部成本法）4.3Jointproductsandby-products5.Budgeting5.1Budgeting5.2Typesofbudgets5.3Budgetreports5.4Flexiblevs.fixedbudgets5.5Otherbudgetingconcepts6.Quality，thebalancedscorecard，andcontrol6.1Qualityconsideration（totalqualitymanagement）6.2Benchmarking6.3Thebalancedscorecard7.Standardcostsandvarianceanalysis（标准成本和差异分析）7.1Standardcostsandvariance7.2Directmaterialsvariance7.3Directlaborvariance7.4Overheadvariance7.5Variancesintheledgeraccounts7.6Salesvariances中华财会学习网官方网站：圣才学习网官方网站：圣才学习网（责任会计）8.1Responsibilitycenters8.2Contributionapproach8.3Performancemeasurement8.4Transferpricing8.5Commoncosts9.InformationsystemsI9.1Systemsoverview9.2Systemsdevelopmentanddesign9.3Computersoftware9.4Basicdatastructures10.InformationsystemsII10.1Processingmodes10.2Databases10.3Datacommunicationsandnetwork10.4Electroniccommence10.5Artificialintelligence（人工智能）11.Conceptualframework11.1Conceptualframeworkunderlyingfinancialaccounting11.2Recognitionissues11.3Assumptions，principlesandlimitations12.Financialstatements12.1Usersoffinancialstatements12.2Balancesheet12.3Incomestatement12.4Statementofcashflows12.5Selecteddisclosures13.Currentassetsandinvestments13.1Cash，cashequivalentsandmarketablesecurities13.2Receivables13.3Inventory13.4Investment（CurrentandLong-term）14.Long-livedassets14.1Property，plantandequipment14.2Intangibleassets15.Liabilities15.1Currentliability，accrualsanddeferredrevenues15.2Contingentliabilityandcommitments15.3Long-termliabilities16.Liabilities-specialissues16.1Lease16.2Pensionsandotherpostretirementbenefits16.3Deferredincometaxes17.Equity中华财会学习网官方网站：圣才学习网官方网站：圣才学习网