cma都考什么？C级题难成什么样

        作为管理会计领域的***认证，CMA考试广受欢迎。那么，2016年cma都考什么？难度有多大？听说达到C级别。为了使考生在知己知彼的情况下备考，笔者就来总结一下cma考试的内容以及难度。
 

 

　　cma都考什么？
        根据现行考试大纲，CMA考试有两科，分别是：part1财务规划、绩效与控制，part2财务决策，具体考试内容小编总结如下：

　　Part1-财务计划，业绩及控制

　　所占比重：

　　计划、预算及预测(30%)；业绩管理(20%)；成本管理(20%)；内部控制(15%)；外部财务报告决策(15%)。

　　Part2-财务决策

　　所占比重：财务报告分析(25%)；公司财务策略(20%)；风险管理及决策分析(30%)；投资决策(15%)；职业道德(10%)。

 

         Level C

　　This cognitive level is considered the “highest” or most challenging level, and includes items that require you to evaluate information.

　　Evaluation: Items in this category are those that require the ability to judge the value of material for a given purpose, based on definite criteria. These questions include those that ask you to appraise, conclude, support, compare, contrast, interpret, and summarize information.

　　

　　Example:

　　A home services organization has been using the straight-line depreciation method for calculating the depreciation expenses of its equipment. Based on recently acquired information, the firm’s assistant controller has altered the estimated useful lives of the equipment. The corresponding changes in depreciation result in a change from a small profit for the year to a loss. The assistant controller is asked by the controller to reduce by half the total depreciation expense for the current year. Believing he is faced with an ethical conflict, the assistant controller reports the problem to the Board of Directors. In accordance with IMA’s Statement of Ethical Professional Practice which one of the following is the correct evaluation of the assistant controller’s action?

　　a. The assistant controller’s action was appropriate as an immediate step.

　　b. The assistant controller’s action would have been appropriate only if other alternatives had first been tried.

　　c. The assistant controller’s action was not appropriate under any circumstances.

　　d. Not enough information has been given to evaluate the assistant controller’s action.

 

　　Key = b

　　The situation presented in this item requires you to evaluate the course of action that the assistant controller has taken. Option b is the correct option. While the assistant controller’s action is appropriate, the situation may be resolved by less drastic means first. You are asked to make a judgment on the appropriateness of the actions to the situation described, and answer the question on the basis of this information.