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所在平台: Udemy |
课程主页: https://www.udemy.com/course/cma-usa-part-2-practice-test/
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课程名称：CMA（美国）第二部分练习测试 - 练习工具包 1 课程概述：CMA第二部分主要关注战略财务管理。本次考试时长为4小时，需要完成100道选择题和两个论文场景。要进入论文部分，考生必须在选择题部分获得至少50%的分数。CMA第二部分涵盖六个主题： 1. 财务报表分析 - 20% 2. 公司财务 - 20% 3. 决策分析 - 25% 4. 风险管理 - 10% 5. 投资决策 - 10% 6. 职业道德 - 15% ### 课程内容详解： **财务报表分析**：本部分要求了解财务报表及其基本分析方法，包括财务比率和盈利能力分析。 **公司财务**：作为CMA考试的重要组成部分，占20%。内容包含风险与收益、长期财务管理、融资、营运资本管理及企业重组。 **决策分析**：学习成本/销量/利润分析、边际分析和定价策略。需掌握盈亏平衡分析和利润表现评估，以及进行边际决策时的沉没成本和机会成本的考量。 **风险管理**：此部分占考试的10%，重点在于企业风险的识别、评估和管理与缓解策略。 **投资决策**：介绍资本预算流程和资本投资分析方法。 **职业道德**：需掌握商业伦理及管理会计和财务管理专业的伦理考量，包括IMA职业道德规范。 本课程为准备CMA第二部分考试提供了全面的知识体系和实用的练习工具，以帮助考生在考试中取得优异的成绩。
CMA Part 2 is all about Strategic Financial Management. In this 4-hour long exam, you will have to complete 100 multiple choice questions and two essay scenarios.To make it to the essay portion of the exam, you will have to earn at least 50% on the multiple-choice section.There are six topics covered in CMA Part 2:Financial Statement Analysis - 20%Corporate Finance - 20%Decision Analysis - 25%Risk Management - 10%Investment Decision - 10%Professional Ethics - 15%Financial Statement AnalysisBasic Financial Statement AnalysisFinancial RatiosProfitability AnalysisSpecial IssuesIt's pretty clear that for this topic you will have to understand what financial statements are, and how to perform fundamental analysis on them.Corporate FinanceRisk and returnLong-term financial managementRaising CapitalWorking Capital ManagementCorporate restructuringCorporate Finance is an important topic, as it covers 20% of the exam material in Part 2.To nail this section of the CMA certification test, you will need to get familiar with risk and return, and long term financial management, such as term structures for interest rates, cost of capital and various types of financial instruments.Decision AnalysisCost/volume/profit analysisMarginal analysisPricingCost, Volume, Profit AnalysisHere you will want to know how to calculate the break-even analysis; the point where total costs and total revenue are equal.You will also need to know how to judge profit performance and be comfortable analyzing multiple products.Marginal AnalysisMarginal analysis is essentially "make vs. buy" decisions that take into consideration sunk and opportunity costs, special orders and pricing, capacity considerations, and more.PricingPricing methodologies and product life cycle considerations will be covered in this section. Additionally, you should feel confident in your knowledge and understanding of target costing, the elasticity of demand, and market structure considerations.Risk ManagementEnterprise RiskThis section makes up a meager 10% of your exam and focuses on enterprise risk. This means understanding the different types of risk and how to assess them, as well as knowing how to mitigate and manage the level of risk.Investment DecisionsCapital budgeting processCapital investment analysis methodsProfessional EthicsBusiness ethicsEthical considerations for management accounting and financial management professionalsEthical considerations for an organizationNot only will you have to understand basic business ethics, but you should be familiar with ethical considerations for both an organization, and for accounting professionals.This includes knowing the IMA's Statement of Ethical Professional Practice, and their statement on Management Accounting, "Values and Ethics: From Inception to Practice."
