美國(guó)財(cái)務(wù)會(huì)計(jì)論證考試ICMA考試大綱

1、罷美國(guó)財(cái)務(wù)會(huì)計(jì)認(rèn)把證考試（ICM頒A）考試大綱昂阿PART 1：鞍 Busine熬ss Anal凹ysis暗1. Mi岸croecon岸omics擺1.1 D艾emand柏1.2 S爸upply跋1.3 M吧arket E壩quilibr矮ium and板 Pricin案g拔1.4 P埃roducti班on and 吧the Cos癌ts of E霸conomic岸s Resou百rces般1.5 M按arket S艾tructur板e(cuò)埃1.6 A背ntitrus瓣t辦2. Ma愛(ài)croecon拜omic藹2.1 G吧DP a艾nd Busi疤ness Cy把cles啊2.2 K白eynesi

2、a唉n （Fisc版al） Eco扮nomics翱2.3 M佰oney an瓣d the E吧conomy背2.4 U襖nemploy板ment， I按nflatio阿n， Gove盎rnment，矮 and Ec鞍onomic 半Growth斑3. In骯ternati啊onal Bu藹siness 襖Environ佰ment柏3.1 A八dvantag罷es of T爸rade絆3.2 T阿rade Ba愛(ài)rriers藹3.3 F懊oreign 安Currenc敗y R礙ates an氨d Marke懊ts襖3.4 B半alance 哎of Paym埃ent伴3.5 I敗nternat柏i

3、onal I板nstitut擺ions an扮d Agree頒ments背4. Ri癌sk Asse傲ssment 巴and Int安ernal C哀ontrol啊4.1 C胺ontrol 拔Environ扮ment敖Eleme拔nts of 安Control邦 enviro盎nment瓣Board拜 of dir邦ectors阿Audit暗 commit愛(ài)tee白4.2 C絆ontrol 岸procedu懊res唉Manag傲ement c艾ontrol 擺objecti芭ves斑Safeg絆uarding搬 assets板Recon礙ciliati皚on of r埃ecorded襖 acc

4、oun班tabilit哀y with 稗assets白Compe藹nsating礙 contro霸ls搬Audit百 risk c哀ontrolFraud笆4.3 F瓣oreign 絆corrupt伴 practi扒ces act霸4.4 S扮ystem c扒ontrols霸Class百ificati靶on of c半ontrols敖Orga鞍nizatio氨nal and礙 operat佰ing con暗trols扳Progr佰am deve拔lopment巴 and do扒cumenta懊tion co鞍ntrols敖Hardw翱are con阿trols岸Acces艾s contr胺ol

5、s霸Appli拌cation 佰control靶s皚Audit扒ing案Inter澳net sec版urity頒Malic懊ious so扮ftware澳Netwo骯rk atta班cks瓣Intru半sion de叭tection藹 system扮s（IDS）昂5. In岸ternal 扮Auditin昂g吧5.1 N皚ature o俺f inter凹nal aud瓣iting班Inter敖nal aud笆it func癌tion爸哀Indepen敖dence伴 and ob癌jectivi昂ty哎5.2 S疤cope of扮 intern伴al audi骯ting se藹rvices奧Co

6、nsu拜lting s柏ervices暗Proce藹ss enga翱gement百Progr半am-resu安lts eng凹agement板s艾Due d擺iligenc拔e engag芭ement鞍Envir瓣onment 稗auditin板g哎Quali唉ty enga敖gements八Infor笆mation 鞍securit捌y擺Asses背sing an襖d repor把ting on搬 contro搬l proce挨sses班Contr拔ol self俺-assess岸ment阿Regul罷atory c般omplian襖ce prog百rams笆Coord敖ination稗 o

7、f int澳ernal a襖nd exte熬rnal au拔dits背Priva笆cy enga暗gement背Third鞍 partie柏s頒Con俺tract e案ngageme壩nts疤5.3 D靶etectio笆n and p挨reventi安on of f拔raud佰Deter百rence巴Inves扒tigatio骯n唉Repor哎ting凹Detec八tion皚5.4 O扒peratio哎nal aud白iting爸5.5 I敗nternal唉 audit 斑reports皚5.6 F巴lowchar案ting胺6. De靶cision 胺Making 笆Under U胺ncer

8、tai傲nty搬6.1 P頒robabil拔ity扒6.2 E把xpecte把d Value捌7. Li百near Pr爸ogrammi扳ng（線性規(guī)劃絆）澳8. Ot澳her Qua氨ntitati絆ve Meth版ods稗8.1 N懊etwork 鞍analysi艾s （proj瓣ect sch叭eduling凹）絆Gantt敗 charts疤 or bar搬 charts胺Progr扮am eval埃uation 氨and rev奧iew tec矮hnique 吧（PERT）佰Criti百cal pat安h metho捌ds吧8.2 F拔orecast哀ing班Corre胺lation

9、敖analysi藹s（相關(guān)性分析岸）凹Regre阿ssion （半least s辦quares 壩） analy凹sis（最小二盎乘數(shù)法）背Expon唉ential 艾smoothi哀ng（指數(shù)平滑澳）吧Learn頒ing cur哎ves背8.3 S懊imulati叭on and 按sensiti柏vity an芭alysis敖9. Th奧e Accou把nting S擺tandard俺-Settin擺g Envir爸onment板9.1 E把xternal奧 financ敗ial sta笆tement：奧 users 骯and the瓣ir need壩s懊9.爸2 Basic鞍 financ

10、扒ial sta愛(ài)tements安9.3 D爸evelopm百ent of 艾account昂ing sta鞍ndards霸9.4 L搬imitati頒ons of 頒financi板al stat巴ement i哎nformat哎ion俺9.5 A傲udit re耙ports礙10. F搬inancia邦l State靶ment An盎alysis捌10.1 霸Ratio a扳nalysis笆10.2 跋Limitat扮ion of 懊ratio a骯nalysis捌10.3 疤Compara拜tive 骯analysi拜s骯10.4 Ef鞍fects o瓣f chang阿ing pri皚c

11、e leve傲ls稗PART2半 CMA M爸anageme拔nt acco澳unting 敖and rep拔orting耙1. Co白st and 跋manager礙ial acc半ounting芭 termin背ology熬2. Pr按ocess c扒osting 扒and ove挨rhead癌2.1.1挨 Proces芭s costi礙ng（分步成本斑法）安2.1.2骯 Equiva安lent un隘its of 暗product哀ion（產(chǎn)品成八本份額）俺2.1.3爸 Overhe襖ad allo襖cation熬3. Ot斑h(yuǎn)er pro哀duct co翱sting t班opics靶3

12、.1 A跋ctivity矮-Based-拌Costing罷 （ABC）伴3.2 S懊ervice 瓣cost al唉locatio百n襖3.3 J巴ob-orde拜r costi靶ng跋3.4 O埃ther co凹st accu骯mulatio藹n syste艾ms稗4. Co靶st beha爸vior襖4.1 C阿ost-vol鞍ume-pro敗fits（CV擺P） anal艾ysis盎4.2 V暗ariable矮 and ab啊sorptio芭n costi傲ng（變動(dòng)成本癌法和全部成本法俺）佰4.3 J盎oint pr阿oducts 搬and by-叭product芭s柏5. Bu案dg

13、eting啊5.1 B般udgetin澳g挨5.2 T扒ypes of癌 budget笆s白5.3 B鞍udget r哎eports般5.4 F頒lexible邦 vs. fi藹xed bud唉gets班5.5 O鞍ther bu八dgeting哎 concep笆ts頒6. Qu稗ality， 扮the bal暗anced s疤corecar骯d， and 鞍control岸6.1 Q澳uality 捌conside頒ration（凹total q拔uality 氨managem般ent）扒6.2 B隘enchmar伴king敖6.3 T唉he bala敗nced sc胺orecard案7.

14、St罷andard 靶costs a敖nd vari矮ance an唉alysis（骯標(biāo)準(zhǔn)成本和差異暗分析）吧7.1 S叭tandard疤 costs 班and var絆iance盎7.2 D壩irect m佰aterial胺s varia艾nce耙7.3 D般irect l氨abor va耙riance八7.4 O霸verhead氨 varian盎ce懊7.5 V暗ariance巴s in th盎e ledge瓣r accou拔nts挨7.6 S般ales va佰riances愛(ài)8. Re暗sponsib奧ility a拜ccounti鞍ng（責(zé)任會(huì)計(jì)按）案8.1 R疤esponsi靶bil

15、ity 伴centers耙8.2 C矮ontribu半tion ap邦proach頒8.3 P藹erforma辦nce mea般suremen澳t頒8.4 T絆ransfer耙 pricin吧g佰8.5 C阿ommon c搬ost扒s癌9. In疤formati襖on syst辦ems I挨9.1 S皚ystems 罷overvie拜w瓣9.2 S埃ystems 熬develop拌ment an版d desig疤n罷9.3 C拌omputer斑 softwa埃re扮9.4 B案asic da澳ta stru靶ctures版10. I昂nformat案ion sys百tems II盎10.1 岸

16、Process奧ing mod盎es俺10.2 靶Databas岸es安10.3 鞍Data co啊mmunica鞍tions a辦nd netw懊ork拌10.4拔 Electr挨onic co岸mmence靶10.5 跋Artific扳ial int敗elligen挨ce（人工智能絆）安11. C搬onceptu辦al fram隘ework爸11.1 昂Concept版ual fra斑mework 按underly爸ing fin唉ancial 懊account拔ing案11.2 靶Recogni氨tion is稗sues澳11.3 百Assumpt斑ions ，p扳rincipl絆es

17、and 靶l(wèi)imitat艾ions邦12. F百inancia傲l state昂ments搬12.1 敗User哎s of fi拔nancial按 statem敗ents澳12.2 翱Balance哀 sheet扮12.3 背Income 霸stateme翱nt半12.4 盎Stateme傲nt of c拜ash flo吧ws敖12.5 白Selecte班d discl敖osures襖13. C拜urrent 把a(bǔ)ssets 安and inv靶estment敗s背13.1 瓣Cash， c哀ash equ百ivalent愛(ài)s and m拌arketab敖le secu俺rities拔13.2

18、扳Receiva氨bles扳13.3 白Invento頒ry昂13.4 哀Investm靶ent （Cu扒rrent a伴nd Long艾-term）熬14. L藹ong-liv案ed asse埃ts絆14.1 叭Propert翱y， plan案t and e伴quipmen挨t白14.2 挨Intangi矮ble ass扳ets捌15. L皚iabilit艾ies熬15.1 叭Current鞍 liabil拜ity， ac拔cruals 搬and def岸erred r扒evenues耙15.2 藹Conting扳ent lia氨bility 頒and com癌mitment叭s半15.3

19、敖Long-te澳rm liab八ilities斑16. L班iabilit矮ies-spe笆cial is按sues扒16.1 疤Lease哎16.2 白Pension背s and o搬t(yī)her po懊stretir啊ement b按enefits暗16.3 盎Deferre啊d incom懊e taxes暗17. E佰quity耙17.1 皚Equity罷17.2 愛(ài)Issuanc懊e and r班etireme八nt of s啊tock靶17.3 氨Dividen頒ds辦17.4 般Retaine氨d earni昂ng entr靶ies辦17.5 胺Account埃ing for阿 tr

20、easu捌ry stoc敖ks白17.6 瓣Stock r叭ights襖18. O礙ther in愛(ài)come it藹ems癌18.1 百Discont岸inued o案peratio藹ns跋18.2 笆Extraor耙dinary 般items扳18.3 熬Account敖ing cha啊nges罷18.4 氨Earning般s per s班hare（EP翱S）頒18.5 壩Early e扒xtingui安shment 扒of debt藹18.6 艾F(xiàn)oreign邦 curren柏cy issu按es岸18.7 白Other r般eportin哀g items拌19. O擺ther re岸po

21、rting阿 issues敖19.1 安Busines扮s combi昂nations芭19.2 霸Account罷ing for芭 busine拜ss comb奧ination安s爸19.3 澳Consoli捌dated f哀inancia白l state巴ments懊19.4 捌Segment拌 report半ing澳19.5 叭Derivat白ives an矮d hedgi啊ng（衍生工具埃和套期）扮20. S霸EC requ疤irement敖s and a哀udit co昂mmittee佰s哎20.1 背The SEC藹 and it澳s repor昂ting st吧andards挨2

22、0.2 拔The ann翱ual rep版ort懊20.3 拔Audit r笆eports暗20.4 Th敖e audit哀 commit靶tee and俺 Sarban敖es-Oxle背y擺PART2罷 CFM-Co哀rporate版 financ案ial man捌agement拌1. Th拌e accou案nting s跋tandard艾-settin阿g envir邦onment半2. Wo疤rking c背apital 礙policy 拔and man班agement辦3. Lo澳ng-term挨 capita靶l(wèi) finan般cing哀4. Fi熬nancial澳 market唉s

23、and i藹nterest把 rates懊5. In氨vestmen傲t banki襖ng and 鞍commerc胺ial ban扒king頒6. Fi哀nancial岸 statem芭ent ana敖lysis傲7. Bu壩siness 罷combina耙tion an敗d restr背ucturin俺g挨8. Ri俺sk mana氨gement般9. Ex懊ternal 罷financi吧al envi矮ronment唉10. Emp壩loyee b八enefit 罷plans a疤nd defe捌rred ta瓣xes翱PART 吧3 Strat柏egic ma阿nagemen皚t皚1

24、. St耙rategic百 planni敖ng氨1.1 N芭ature o班f strat佰egic pl拜anning 爸process般1.2 S愛(ài)tructur埃e analy奧sis of 澳industr背ies敖1.3 P邦lanning擺 premis爸es and 艾objecti懊ves把1.4 P拌rograms扮 and bu吧dgets礙1.5 T伴ypes of佰 plans 拌and gen愛(ài)eral pr氨inciple疤s辦1.6 P把lanning扒 aids a哎nd pitf按alls皚2. Ma扒nufactu百ring pa翱radigms耙 and

25、pr伴ocess p敗erforma芭nce稗2.1 T埃he natu板re of s霸trategi安c plann捌ing and叭 contro俺l安2.2 S哎trategi隘c plann佰ing and氨 contro背l techn襖iques案2.3 S唉urveill捌ance of巴 contro耙l syste八ms俺2.4 Q爸uality 邦conside隘rations瓣2.5 B白enchmar扒king搬2.6 M襖ultiple斑 measur邦es of p敖erforma班nces半3. Wo佰rking c挨apital 翱finance熬3.1 F版

26、inancia板l manag按ement胺3.2 C哎ash man頒agement背3.3 M翱arketab笆le secu襖rities 稗managem板e(cuò)nt斑3.4 R傲eceivab按les man搬agement背3.5 I斑nventor吧y manag哎ement絆3.6 S癌hort-te愛(ài)rm cred愛(ài)it敖4. Ca盎pital s傲tructur阿e finan挨ce昂4.1 F瓣inancia鞍l(fā) ratio靶s to ev骯aluate 白capital班 struct愛(ài)ure fin爸ance襖4.2 S案ources 百of long敖-term f襖i

27、nancin瓣g礙4.3 D敖ividend奧 policy阿5. Ri邦sk and 八return半5.1 I八nvestme盎nt risk襖5.2 D稗erivati柏ves and哀 hedgin辦g版5.3 F挨inancin班g risks凹6. De百cision 傲analysi笆s安6.1 T霸he deci吧sion-ma骯king pr跋ocess板6.2 D澳ecision壩-making襖 and ma跋rginal 擺analysi板s疤6.3 P柏ricing凹7. Co凹st-Volu板me-Prof頒it anal爸ysis俺7.1 C擺ost-Vol頒um

28、e-Pro壩fit ana凹lysis笆7.2 A奧pplicat扮ions扳8. Ca吧pital b版udgetin笆g挨8.1 C扳apital 哎budgeti跋ng proc案ess辦8.2 P把resent 艾value a拜nd futu扮re valu霸e唉8.3 C扳apital 耙budgeti昂ng meth八ods藹8.4 R般isks敖9. St唉rategic隘 role o啊f marke隘ting岸9.1 M拔arketin擺g strat百egies柏9.2 B鞍usiness凹 portfo班l(xiāng)io con敗cepts擺9.3 G霸lobaliz胺ation

29、 a礙nd indu班stry st版ructure鞍9.4 G跋lobal m邦arketin鞍g issue壩s傲10. T骯he mark爸eting b佰asic爸10.1 凹The mar哎keting 靶process安10.2 俺Managin霸g marke吧ting in柏formati襖on班10.3 絆Custome矮r value熬 and re芭lations皚hip man盎agement捌10.4 吧Marketi罷ng comm暗unicati傲on跋10.5 埃Segment背ation， 扒targeti藹ng， and奧 positi疤oning奧10.6

30、 挨Product耙s and s板e(cuò)rvices澳10.7 白Distrib爸ution c愛(ài)hannels熬10.8 Pr啊icing d班ecision爸s耙PART 骯4： Busi唉ness ap伴plicati礙ons把1. Or般ganizat扳ional t愛(ài)heory I霸1.1 O奧verview盎 of man襖agement伴1.2 T吧he orga藹nizing 扮process捌1.3 D柏epartme伴ntaliza疤tion爸1.4 L案ine and靶 staff 敖relatio哎nships懊1.5 S柏pan of 案control把1.6 E矮ssay qu吧estions扒2. Or巴ganizat敖ional t胺heory I暗I邦2.1 C隘entrali愛(ài)zation 昂and Dec叭entrali癌zation胺2.2 G捌roup隘2.3 M疤ore on 岸organiz拜ational耙 theory扮2.4 T案he deci扮sion-ma藹king pr八ocess芭2.5 E巴ssay qu皚estions皚3. Mo傲tiv