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所在平台: Udemy |
课程主页: https://www.udemy.com/course/certified-management-accountant-cma-full-preparation/
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课程名称：注册管理会计师：CMA全面备考 课程概述：注册管理会计师（CMA）是运用管理会计专业知识帮助企业做出决策的会计专业人士。他们通过分析技能提升所服务公司的整体成功，通常担任领导角色，如财务分析师、财务规划师、成本会计师、企业controller或首席财务官（CFO）。CMAs的主要支持包括绩效管理、成本管理、风险管理、财务分析和决策支持。 为什么要获得CMA认证？获得CMA认证的好处包括：获得更高的薪资，CMA持证者的薪资比没有CMA认证的会计师高58%；从众多管理会计认证中脱颖而出，CMA被视为管理会计的专业标准；全球认可，CMA的知识和技能可以在美国以外的地方使用，适合希望海外工作的会计师。 CMA考试内容概述：考生可以随意选择先考哪一部分。第一部分涵盖财务规划、绩效和分析，第二部分涵盖财务管理。每部分包含100道选择题和两道论述题，每部分考试时长为4小时。 第一部分：财务规划、绩效和分析（100道选择题、2道论述题 - 4小时）： - 外部财务报告决策（15%） - 规划、预算和预测（20%） - 绩效管理（20%） - 成本管理（15%） - 内部控制（15%） - 技术和分析（15%） 第二部分：战略财务管理（100道选择题、2道论述题 - 4小时）： - 财务报表分析（20%） - 企业财务（20%） - 决策分析（25%） - 风险管理（10%） - 投资决策（10%） - 职业道德（15%） 考试评分：CMA考试的及格分为360分（最高500分），考生不需要每部分都及格，只要总分达到标准即可。 考试日提示：考试当天，考生应提前30分钟到达考场，签署登记簿，提供指纹，携带有效身份证明及计算器。 课程内容：本备考课程提供最新、独家和最常见的问题，并包含两则案例研究及详细解释，帮助考生掌握会计语言和专业术语（2025年新增材料）。记住，考试时间为每年的1/2月、5/6月和9/10月进行第一部分和第二部分。 祝您第一次就顺利通过考试！
A Certified Management Accountant is an accounting professional that uses their expertise in management accounting to help businesses make calculated decisions.They are strategic thinkers that use their analytics skills to improve the overall success of the company they serve. CMAs work for corporations, not-for-profits, government organizations, and other businesses.CMAs tend to hold leadership roles and might have the title of financial analyst, financial planner, cost accountant, corporate controller, or even CFO.Some of the primary support they provide includes:Performance managementCost managementRisk managementFinancial analysisDecision-making supportWhy Get a CMA Certification?Consider the following benefits of investing in a CMA certification.Earn a Higher Salary: Accountants with CMA designation tend to make more money than those without it. According to an IMA survey in 2021, the median compensation for CMAs was 58% higher than non-CMAs.Set Yourself Apart: CMA certification is one of the top designations a management accountant can earn. Many consider it the professional standard for management accounting. Earning a CMA verifies that you are an expert in accounting and financial management, giving you a leg up when searching for a job.Build Global Recognition: The CMA designation holds global recognition. CMAs can use their knowledge and skills outside of the United States, making it valuable for accountants who want to work abroad.What Does the CMA Exam Cover?CMA exam-takers can take parts one and two in any order. Part one covers financial planning, performance, and analytics. Part two explores financial management. Each part breaks down as follows:Part One: financial planning, performance, and analytics (100 multiple-choice questions, two essay questions - 4 Hours)External financial reporting decisions (15%)Planning, budgeting, and forecasting (20%)Performance management (20%)Cost management (15%)Internal controls (15%)Technology and analytics (15%)Part Two: strategic financial management (100 multiple-choice questions, two essay questions - 4 Hours)Financial statement analysis (20%)Corporate finance (20%)Decision analysis (25%)Risk management (10%)Investment decisions (10%)Professional ethics (15%)Each exam part takes four hours to complete, entailing 100 multiple-choice questions and two 30-minute essays. After completing and exiting the multiple-choice section, test-takers cannot go back. Candidates access the essay questions either after completing the multiple-choice section or after three hours, whichever comes first.Test-takers must answer at least half of the multiple-choice questions correctly for each part of the CMA exam to move on to the essay section. The essay section poses 10-12 written response or calculation questions. Essay questions comprise two scenarios describing common business situations.Scoring the ExamScoring a 360 out of 500 is considered "passing" for the CMA exam. Candidates do not have to pass each part of the test. Passing or failing depends on each person's total score for both parts of the exam. For the sake of consistency and fairness, CMA exam scores are weighted.Tips for the exam day:On the day of the CMA exam, test-takers should do the following:Arrive at the testing center 30 minutes before the exam.Sign the Prometric log book.Provide a fingerprint.Bring a valid ID. Accepted forms of ID include a passport, U.S. passport card, driver's license, military ID card, and credit card.Bring a calculator.In this Preparation course, we offers the Latest, Exclusive and the most Recurrent Questions in addition of 2 case studies & detailed Explanation by mastering the accounting language and understanding all accounting professional terms. (New material has been added to this course recently in 2025)Be reminded that the exam windows are Jan/Feb - May/Jun - Sep/Oct of each year for Part 1 and Part 2.Pass Your Exam on the First Try (Latest Exclusive Questions & Explanation)Good Luck!
