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所在平台: Udemy |
课程主页: https://www.udemy.com/course/cma-part-1-intensive-review-mock-exams/
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课程名称：CMA 第1部分强化模拟考试复习 概述：注册管理会计师（CMA）称号是全球认可的管理会计和财务管理领域的专业资格。要获得CMA称号，考生需要通过两场严格的考试：CMA第1部分和CMA第2部分。CMA第1部分，又称财务报告、规划、绩效和控制考试，是CMA认证过程中的第一步。该考试主要关注核心的会计和财务管理概念。 CMA第1部分涵盖以下关键领域： 1. **外部财务报告决策**：涉及财务报表的编制，包括损益表、资产负债表和现金流量表，讨论收入确认原则、收入测量以及资产和负债的评估。 2. **规划、预算与预测**：深入探讨预算过程、差异分析和预测技术，帮助专业人士做出有关资源分配和绩效评估的明智决策。 3. **绩效管理**：候选人学习绩效测量、成本管理以及各种指标和关键绩效指标的评估，以监测和改善组织绩效。 4. **成本管理**：侧重于成本术语、成本行为、成本-产量-利润分析及多种成本方法，以协助有效的决策和控制。 CMA第1部分旨在考察考生对这些基础概念的知识和技能，采用计算机化考试形式，包括多项选择题、论文题和定量分析问题。考生需要对这些主题有扎实的理解，以成功通过考试。完成CMA第1和第2部分后，考生将能够自豪地获得CMA称号，象征其在财务和管理会计领域的专业能力。
The Certified Management Accountant (CMA) designation is a globally recognized professional credential in the field of management accounting and financial management. To earn the CMA designation, candidates must pass two rigorous exams: CMA Part 1 and CMA Part 2.CMA Part 1, also known as the Financial Reporting, Planning, Performance, and Control exam, is the first step in the CMA certification process. This exam primarily focuses on core accounting and financial management concepts. In a nutshell, CMA Part 1 covers the following key areas:External Financial Reporting Decisions: This section covers the preparation of financial statements, including income statements, balance sheets, and cash flow statements. It also addresses the principles of revenue recognition, income measurement, and valuation of assets and liabilities.Planning, Budgeting, and Forecasting: This segment delves into the budgeting process, variance analysis, and forecasting techniques, helping professionals make informed decisions about resource allocation and performance evaluation.Performance Management: Here, candidates learn about performance measurement, cost management, and the evaluation of various metrics and key performance indicators to monitor and improve organizational performance.Cost Management: This section focuses on cost terminology, cost behavior, cost-volume-profit analysis, and various costing methodologies to assist in effective decision-making and control.CMA Part 1 is designed to test candidates' knowledge and skills related to these fundamental concepts, and it is a computer-based exam consisting of multiple-choice questions, essay questions, and quantitative analysis problems. It's important for candidates to have a solid understanding of these topics to pass the exam successfully. Once candidates pass both CMA Part 1 and Part 2, they can proudly bear the CMA designation, signifying their expertise in financial and management accounting.
