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CMA英文教材Gleim17版教材特點和內容提綱

發(fā)表時間： 2015-06-10 18:30:10 編輯：

CMA英文教材Gleim17版教材特點和內容提綱。Gleim17版教材延續(xù)核心內容和IMA新考綱的核心內容，知識體系和內在邏輯大規(guī)模改進。

Gleim17版教材特點
① 延續(xù)核心內容和IMA新考綱的核心內容
② 知識體系和內在邏輯大規(guī)模改進
③ 更加適用于無管理會計經(jīng)驗的考生
④ CMA考試難點的強化分析
⑤ 更容易幫助通過改革后的CMA考試

Gleim17版教材內容提綱
Part1：
Table of Contents
Detailed Table of Contents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . vi
Preface for CMA Part 1 Candidates . . . . . . . . . . . . . . . . . . . . . . . . . . . . . viii
Preparing for and Taking the CMA Exam . . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Study Unit 1. External Financial Statements and Revenue Recognition . . . . . . . . . . . . 11
Study Unit 2. Measurement, Valuation, and Disclosure: Investments and Short-Term Items . . . 47
Study Unit 3. Measurement, Valuation, and Disclosure: Long-Term Items . . . . . . . . . . . 83
Study Unit 4. Cost Management Concepts . . . . . . . . . . . . . . . . . . . . . . . . . . . 119
Study Unit 5. Cost Accumulation Systems . . . . . . . . . . . . . . . . . . . . . . . . . . 145
Study Unit 6. Cost Allocation Techniques . . . . . . . . . . . . . . . . . . . . . . . . . . 179
Study Unit 7. Operational Efficiency and Business Process Performance . . . . . . . . . . . 215
Study Unit 8. Analysis and Forecasting Techniques . . . . . . . . . . . . . . . . . . . . . 247
Study Unit 9. Budgeting -- Concepts, Methodologies, and Preparation . . . . . . . . . . . . 285
Study Unit 10. Cost and Variance Measures . . . . . . . . . . . . . . . . . . . . . . . . . . 337
Study Unit 11. Responsibility Accounting and Performance Measures . . . . . . . . . . . . . . 369
Study Unit 12. Internal Controls -- Risk and Procedures for Control . . . . . . . . . . . . . 393
Study Unit 13. Internal Controls -- Internal Auditing and Systems Controls . . . . . . . . . 429
Appendix A: Sample Financial Statements . . . . . . . . . . . . . . . . . . . . . . . . . . 459
Appendix B: Glossary of Accounting Terms U.S. to British vs. British to U.S. . . . . . . . . 463
Appendix C: ICMA Content Specification Outlines and Cross-References . . . . . . . . . . . . 465
Appendix D: ICMA Suggested Reading List . . . . . . . . .. . . . . . . . . . . . . . . . . . 469
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 471

Part2
Table of Contents Detailed Table of Contents . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . vi
Preface for CMA Part 2 Candidates . . . . . . . . . . . . . . . . . . . . . . . . . . viii
Preparing for and Taking the CMA Exam . . . . . . . . . . . . . . . . . . . . . . . . . . 1
Study Unit 1. Ethics for Management Accountants . . . . . . . . . . . . . . . . . . . . 11
Study Unit 2. Ratio Analysis . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 39
Study Unit 3. Profitability Analysis and Analytical Issues . . . . . . . . . . . . . . 67
Study Unit 4. Investment Risk and Portfolio Management . . . . . . . . . . . . . . . . 107
Study Unit 5. Financial Instruments and Cost of Capital . . . . . . . . . . . . . . . . 125
Study Unit 6. Managing Current Assets . . . . . . . . . . . . . . . . . . . . . . . . . 159
Study Unit 7. Raising Capital, Corporate Restructuring, and International Finance . . 189
Study Unit 8. CVP Analysis and Marginal Analysis . . . . . . . . . . . . . . . . . . . 239
Study Unit 9. Decision Analysis and Risk Management . . . . . . . . . . . . . . . . . . 265
Study Unit 10. Investment Decisions . . . . . . . . . . . . . . . . . . . . . . . . . . 305
Appendix A: PV/FV Tables . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 341
Appendix B: Glossary of Accounting Terms U.S. to British vs. British to U.S. . . . . . 345
Appendix C: ICMA Content Specification Outlines and Cross-References . . . . . . . . . 347
Appendix D: ICMA Suggested Reading List . . . . . . . . . . . . . . . . . . . . . . . . 351
Index . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 353