2004年6月1日IMA全面修改CMA考试内容及格式。新制考试的科目仍然维持旧制考试的四个科目,大部份的考试内容维持不变,仅对旧制考试的考试内容进行了重新调整,调整至新订的四个考试科目。
Chapter |
Subject(s) |
Percent |
Level |
Part1 |
Business Analysis -商业分析 (3hours-110 questions) |
1 |
Business Economics-商业经济学 |
25% |
B |
2 |
Global business-全球商业环境 |
20% |
B |
3 |
Internal controls-内部控制 |
15% |
A |
4 |
Quantitative Methods-数量分析模型 |
15% |
B |
5 |
Financial Statement Analysis-财务报表分析 |
25% |
B |
Part 2 |
Management Accounting and Reporting -管理会计和财务报告 (4 hours- 140questions) |
1 |
Budget preparation-预算编制 |
15% |
C |
2 |
Cost Management-成本管理 |
25% |
C |
3 |
Information Management-信息系统管理 |
15% |
A |
4 |
Performance Measurement-业绩评价 |
20% |
C |
5 |
External Financial Reporting-对外财务报告 |
25% |
B |
Part 3 |
Strategic Management -战略管理 (3 hours –110questions) |
1 |
Strategic planning-战略规划 |
.15% |
B |
2 |
Strategic Marketing-战略营销 |
15% |
A |
3 |
Corporate Finance-公司融资 |
.25% |
B |
4 |
Decision Analysis-决策分析 |
25% |
C |
5 |
Investment Decisions-投资决策 |
20% |
C |
Part 4 |
Business Applications -商业运用 (3 hours,4-7essay) |
1 |
All topics from parts 1,2,and 3 |
|
C |
2 |
Organization Management-组织管理 |
|
C |
3 |
Organization Communication-组织沟通 |
|
C |
4 |
Behavioral Issues-行为决策 |
|
C |
5 |
Ethical Considerations-行业道德 |
|
C |