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课程主页: https://www.udemy.com/course/new-2025-us-cma-part-2-practice-exam/
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课程名称：美国注册管理会计师（CMA）第二部分 - 2025年新实践考试 课程概述：本课程针对2024 - 2025年CMA第二部分的变化进行了详细介绍。新内容包括商业伦理、可持续性和社会责任，删除了与表外融资、破产及转让定价税务相关的内容。各领域内容的覆盖率也发生了变化，其中A领域（财务报表分析）和E领域（投资决策）的覆盖率各减少5%；而C领域（决策分析）和F领域（职业伦理）的覆盖率则各增加5%。F领域增加的内容包括“群体思维”、“多样性思维”、“伦理领导力及伦理领导者的特质”、“便利支付”等新知识点。这些变化表明，ICMA越来越重视工作场所的伦理，例如“高层的语气”。此外，考试第二部分名称的变更强调了CMA在公司/组织中作为重要战略资产的不断演变，而不仅仅是进行计算和报告的角色。 CMA第一部分与第二部分的比较：评估和比较CMA考试第一部分和第二部分的难度并不会得出一致的结果，因为难度取决于个人对相关主题的掌握情况。一般来说，如果你是会计专业学生，可以先从第一部分开始；如果是金融专业学生，建议从第二部分开始。从客观的角度来看，两部分的通过率相同，均为50%。这意味着有些人可能觉得第一部分或第二部分更容易。两部分都包括100道选择题及一篇论文部分，每个部分需在相同的时间内完成。如果你的经验主要集中在会计领域，你可能会觉得第一部分更简单；如果你的专业是金融，可能会更倾向于第二部分。 CMA第二部分考试的主题和格式：CMA考试的格式对于两个部分是相同的，但主题不同。CMA第二部分专注于战略财务管理。该考试为4小时，需完成100道选择题和两个论文场景。要进入论文部分，需在选择题部分获得至少50%的分数。CMA第二部分涉及六个主题：财务报表分析（20%）、企业财务（20%）、商业决策分析（25%）、企业风险管理（10%）、资本投资决策（10%）、职业伦理（15%）。
2024 - 2025 CMA Part 2 ChangeNew content: Business Ethics, Sustainability and Social ResponsibilityDeleted content: Off-Balance Sheet Financing, Bankruptcy, Tax Implications of Transfer PricingThese will involve some shifts in coverage, as well as the addition of some new LOSs. Domain A: Financial Statement Analysis and Domain E: Investment Decisions will both see coverage reduced by 5%, while Domain C: Decision Analysis and Domain F: Professional Ethics will both see coverage increases of 5%. Domain F's coverage increase is due, in part, to the inclusion of new LOSs on "groupthink", "diversity of thought", "ethical leadership and traits of ethical leaders", and "facilitating payments".Given the increase in coverage of Professional Ethics, we can see that the ICMA is placing more value on workplace ethics, including the "tone at the top." Additionally, the title change to Part 2 of the exam emphasizes the CMA's evolving role as an important strategic asset to a company/organization rather than someone who simply does calculations and reporting.CMA Part 1 vs. Part 2Assessing and comparing the difficulty of part 1 and part 2 of the CMA exam isn't going to yield consistent results. This is because the difficulty will depend - as with any test - on your personal mastery of the subject matter. As a general rule of thumb, if you're an accounting major, start with Part 1, but if you're a finance major, start with Part 2.From an objective standpoint, the pass rates on each part are the same: part 1 has a 50% pass rate and part 2 has a 50% pass rate. This means some may find part 1 or 2 easier. With an equal pass rate, it is likely that the parts are similar in difficulty.Both parts have 100 multiple-choice questions and an essay portion. Each section also must be completed in the same amount of time.If your experience falls under the realm of accounting, you may find part 1 easier. If your specialty is in finance, you may prefer part 2.There is no definitive answer for which section will be easier. So long as you dedicate an equal amount of time to studying for each part, you should be well-prepared to pass with flying colors.CMA Part 2 Exam topics and formatWhile the CMA exam follows the same format for both parts, the topics are different.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%Business Decision Analysis - 25%Enterprise Risk Management - 10%Capital Investment Decision - 10%Professional Ethics - 15%
