美国财务会计论证考试ICMA考试大纲

1、美国财务会计认认证考试（IICMA）考考试大纲PART 1： Buusinesss Anaalysiss1. Miicroecconomiics1.1 DDemandd1.2 SSupplyy1.3 MMarkett Equiilibriium annd Priicing1.4 PProducction and tthe Coosts oof Ecoonomiccs Ressourcees1.5 MMarkett Struucturee1.6 AAntitrrust2. Maacroecconomiic2.1 GGDP annd Bussinesss Cyclles2.2 KKeynessia

2、n （FFiscall） Ecoonomiccs2.3 MMoney and tthe Ecconomyy2.4 UUnemplloymennt， Innflatiion， GGovernnment， and EEconommic Grrowth3. Innternaationaal Bussinesss Enviironmeent3.1 AAdvanttages of Trrade3.2 TTrade Barriiers3.3 FForeiggn Currrencyy Ratees andd Markkets3.4 BBalancce of Paymeent3.5 IInternnation

3、nal Innstituutionss and Agreeementss4. Riisk Asssessmment aand Innternaal Conntrol4.1 CControol EnvvironmmentElemeents oof Conntrol envirronmenntBoardd of ddirecttorsAuditt commmitteee4.2 CControol proocedurresManaggementt conttrol oobjecttivesSafegguardiing asssetsReconnciliaation of reecordeed acc

4、countaabilitty witth asssetsCompeensatiing coontrollsAuditt riskk conttrolFraudd4.3 FForeiggn corrrupt practtices act4.4 SSystemm conttrolsClasssificaation of coontrollsOrgannizatiional and ooperatting ccontroolsProgrram deeveloppment and ddocumeentatiion coontrollsHardwware ccontroolsAccesss conntr

5、olssAppliicatioon conntrolssAudittingInterrnet ssecuriityMaliccious softwwareNetwoork atttackssIntruusion detecction systeems（IDDS）5. Innternaal Audditingg5.1 NNaturee of iinternnal auuditinngInterrnal aaudit functtionIndeppendennce annd objjectivvity5.2 SScope of innternaal audditingg servvicesCons

6、uultingg servvicesProceess enngagemmentProgrram-reesultss engaagemenntsDue ddiligeence eengageementEnvirronmennt audditinggQualiity enngagemmentsInforrmatioon seccurityyAssesssing and rreportting oon conntrol proceessesContrrol seelf-asssessmmentRegullatoryy comppliancce proogramssCoorddinatiion off

7、 inteernal and eexternnal auuditsPrivaacy enngagemmentThirdd parttiesContrract eengageementss5.3 DDetecttion aand prreventtion oof fraaudDeterrrenceeInvesstigattionReporrtingDetecction5.4 OOperattionall audiiting5.5 IInternnal auudit rreportts5.6 FFlowchhartinng6. Deecisioon Makking UUnder Uncerrtai

8、ntty6.1 PProbabbilityy6.2 EExpectted Vaalue7. Liinear Progrramminng（线性规规划）8. Otther QQuantiitativve Metthods8.1 NNetworrk anaalysiss （prooject scheddulingg）Ganttt charrts orr bar charttsProgrram evvaluattion aand reeview technnique （PERTT）Critiical ppath mmethodds8.2 FForecaastinggCorreelatioon anaa

9、lysiss（相关性分分析）Regreessionn （leaast sqquaress ） annalysiis（最小二二乘数法）Exponnentiaal smooothinng（指数平平滑）Learnning ccurvess8.3 SSimulaation and ssensittivityy anallysis9. Thhe Acccountiing Sttandarrd-Settting Envirronmennt9.1 EExternnal fiinanciial sttatemeent： uusers and ttheir needss9.2 BBasic finanncial

10、 stateementss9.3 DDeveloopmentt of aaccounnting standdards9.4 LLimitaationss of ffinanccial sstatemment iinformmationn9.5 AAudit reporrts10. FFinanccial SStatemment AAnalyssis10.1 Ratioo anallysis10.2 Limittationn of rratio analyysis10.3 Compaarativve anaalysiss10.4 Efffectss of cchangiing prrice ll

11、evelssPART22 CMA Manaagemennt acccountiing annd repportinng1. Coost annd mannageriial acccountting tterminnologyy2. Prrocesss costting aand ovverheaad2.1.11 Proccess ccostinng（分步成成本法）2.1.22 Equiivalennt uniits off prodductioon（产品成成本份额）2.1.33 Overrhead alloccationn3. Otther pproducct cossting topiccs

12、3.1 AActiviity-Baased-CCostinng （ABBC）3.2 SServicce cosst alllocatiion3.3 JJob-orrder ccostinng3.4 OOther cost accummulatiion syystemss4. Coost beehavioor4.1 CCost-vvolumee-proffits（CCVP） aanalyssis4.2 VVariabble annd abssorptiion coostingg（变动成本本法和全部成成本法）4.3 JJoint produucts aand byy-prodducts5. Buu

13、dgetiing5.1 BBudgetting5.2 TTypes of buudgetss5.3 BBudgett repoorts5.4 FFlexibble vss. fixxed buudgetss5.5 OOther budgeeting conceepts6. Quualityy， thee balaanced scoreecard， and ccontrool6.1 QQualitty connsiderrationn（totaal quaality managgementt）6.2 BBenchmmarkinng6.3 TThe baalanceed scoorecarrd7.

14、 Sttandarrd cossts annd varriancee anallysis（标标准成本和差差异分析）7.1 SStandaard coosts aand vaariancce7.2 DDirectt mateerialss variiance7.3 DDirectt laboor varriancee7.4 OOverheead vaariancce7.5 VVariannces iin thee ledgger acccountts7.6 SSales variaances8. Reesponssibiliity acccountting（责责任会计）8.1 RResponns

15、ibillity ccenterrs8.2 CContriibutioon appproachh8.3 PPerforrmancee meassuremeent8.4 TTransffer prricingg8.5 CCommonn costts9. Innformaation systeems I9.1 SSystemms oveervieww9.2 SSystemms devvelopmment aand deesign9.3 CComputter sooftwarre9.4 BBasic data struccturess10. IInformmationn systtems III10

16、.1 Proceessingg modees10.2 Databbases10.3 Data commuunicattions and nnetworrk10.4 Electtronicc commmence10.5 Artifficiall inteelligeence（人人工智能）11. CConcepptual frameework11.1 Conceeptuall frammeworkk undeerlyinng finnanciaal acccountiing11.2 Recoggnitioon isssues11.3 Assummptionns ，prrincipples aand

17、 liimitattions12. FFinanccial sstatemments12.1 Userss of ffinanccial sstatemments12.2 Balannce shheet12.3 Incomme staatemennt12.4 Stateement of caash fllows12.5 Seleccted ddiscloosuress13. CCurrennt asssets aand innvestmments13.1 Cash， cash equivvalentts andd markketablle seccuritiies13.2 Receiivabl

18、ees13.3 Invenntory13.4 Invesstmentt （Currrent and LLong-tterm）14. LLong-llived assetts14.1 Propeerty， plantt and equippment14.2 Intanngiblee asseets15. LLiabillitiess15.1 Curreent liiabiliity， aaccruaals annd defferredd reveenues15.2 Contiingentt liabbilityy and commiitmentts15.3 Long-term liabiilit

19、iees16. LLiabillitiess-speccial iissuess16.1 Leasee16.2 Pensiions aand otther ppostreetiremment bbenefiits16.3 Deferrred iincomee taxees17. EEquityy17.1 Equitty17.2 Issuaance aand reetiremment oof stoock17.3 Dividdends17.4 Retaiined eearninng enttries17.5 Accouuntingg for treassury sstockss17.6 Stoc

20、kk righhts18. OOther incomme iteems18.1 Discoontinuued opperatiions18.2 Extraaordinnary iitems18.3 Accouuntingg channges18.4 Earniings pper shhare（EEPS）18.5 Earlyy extiinguisshmentt of ddebt18.6 Foreiign cuurrenccy isssues18.7 Otherr repoortingg itemms19. OOther reporrting issuees19.1 Businness ccom

21、binnationns19.2 Accouuntingg for businness ccombinnationns19.3 Consoolidatted fiinanciial sttatemeents19.4 Segmeent reeportiing19.5 Derivvativees andd hedgging（衍衍生工具和套套期）20. SSEC reequireementss and auditt commmitteees20.1 The SSEC annd itss repoortingg stanndardss20.2 The aannuall repoort20.3 Audit

22、t repoorts20.4 Thhe auddit coommitttee annd Sarrbaness-OxleeyPART22 CFM-Corpoorate finanncial managgementt1. Thhe acccountiing sttandarrd-settting envirronmennt2. Woorkingg capiital ppolicyy and managgementt3. Loong-teerm caapitall finaancingg4. Fiinanciial maarketss and interrest rrates5. Innvestmm

23、ent bbankinng andd commmerciaal bannking6. Fiinanciial sttatemeent annalysiis7. Buusinesss commbinattion aand reestruccturinng8. Riisk maanagemment9. Exxternaal finnanciaal envvironmment10. Empployeee beneefit pplans and ddeferrred taaxesPART 3 Strrategiic mannagemeent1. Sttrateggic pllanninng1.1 NN

24、aturee of sstrateegic pplanniing prrocesss1.2 SStructture aanalyssis off induustriees1.3 PPlanniing prremisees andd objeectivees1.4 PPrograams annd buddgets1.5 TTypes of pllans aand geenerall prinnciplees1.6 PPlanniing aiids annd pittfallss2. Maanufaccturinng parradigmms andd proccess pperforrmancee

25、2.1 TThe naature of sttrateggic pllanninng andd conttrol2.2 SStrateegic pplanniing annd conntrol technniquess2.3 SSurveiillancce of contrrol syystemss2.4 QQualitty connsiderrationns2.5 BBenchmmarkinng2.6 MMultipple meeasurees of perfoormancces3. Woorkingg capiital ffinancce3.1 FFinanccial mmanageeme

26、nt3.2 CCash mmanageement3.3 MMarkettable securritiess manaagemennt3.4 RReceivvabless manaagemennt3.5 IInventtory mmanageement3.6 SShort-term crediit4. Caapitall struucturee finaance4.1 FFinanccial rratioss to eevaluaate caapitall struucturee finaance4.2 SSourcees of long-term finanncing4.3 DDivideen

27、d poolicy5. Riisk annd retturn5.1 IInvesttment risk5.2 DDerivaativess and hedgiing5.3 FFinanccing rrisks6. Deecisioon anaalysiss6.1 TThe deecisioon-makking pprocesss6.2 DDecisiion-maaking and mmarginnal annalysiis6.3 PPricinng7. Coost-Voolume-Profiit anaalysiss7.1 CCost-VVolumee-Proffit annalysiis7.

28、2 AAppliccationns8. Caapitall budggetingg8.1 CCapitaal buddgetinng proocess8.2 PPresennt vallue annd futture vvalue8.3 CCapitaal buddgetinng metthods8.4 RRisks9. Sttrateggic roole off markketingg9.1 MMarketting sstrateegies9.2 BBusineess poortfollio coonceptts9.3 GGloballizatiion annd inddustryy str

29、uucturee9.4 GGloball markketingg issuues10. TThe maarketiing baasic10.1 The mmarketting pprocesss10.2 Managging mmarketting iinformmationn10.3 Custoomer vvalue and rrelatiionshiip mannagemeent10.4 Markeeting commuunicattion10.5 Segmeentatiion， ttargetting， and ppositiioningg10.6 Produucts aand seerv

30、icees10.7 Distrributiion chhannells10.8 Prricingg deciisionssPART 4： Buusinesss appplicattions1. Orrganizzationnal thheory I1.1 OOverviiew off manaagemennt1.2 TThe orrganizzing pprocesss1.3 DDeparttmentaalizattion1.4 LLine aand sttaff rrelatiionshiips1.5 SSpan oof conntrol1.6 EEssay questtions2. Orrganizzationnal thheory II2.1 CCentraalizattion aand Deecentrralizaation2.2 GGroup2.3 MMore oon orgganizaationaal theeory2.4 TThe deecisioon-makking pprocesss2.5 EEssay questtions3. Mootivat