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注册管理会计师(CMA)课程教材大纲(二）
2005-10-22 14:48:10 来源：中华会计网 |
PART2 CMA －Management accounting and reporting
1. Cost and managerial accounting terminology
2. Process costing and overhead
2.1.1 Process costing(分步成本法)
2.1.2 Equivalent units of production（产品成本份额）
2.1.3 Overhead allocation
3. Other product costing topics
3.1 Activity-Based-Costing (ABC)
3.2 Service cost allocation
3.3 Job-order costing
3.4 Other cost accumulation systems
4. Cost behavior
4.1 Cost-volume-profits(CVP) analysis
4.2 Variable and absorption costing(变动成本法和全部成本法)
4.3 Joint products and by-products
5. Budgeting
5.1 Budgeting
5.2 Types of budgets
5.3 Budget reports
5.4 Flexible vs. fixed budgets
5.5 Other budgeting concepts
6. Quality, the balanced scorecard, and control
6.1 Quality consideration(total quality management)
6.2 Benchmarking
6.3 The balanced scorecard
7. Standard costs and variance analysis(标准成本和差异分析)
7.1 Standard costs and variance
7.2 Direct materials variance
7.3 Direct labor variance
7.4 Overhead variance
7.5 Variances in the ledger accounts
7.6 Sales variances
8. Responsibility accounting(责任会计)
8.1 Responsibility centers
8.2 Contribution approach
8.3 Performance measurement
8.4 Transfer pricing
8.5 Common costs
9. Information systems I
9.1 Systems overview
9.2 Systems development and design
9.3 Computer software
9.4 Basic data structures
10. Information systems II
10.1 Processing modes
10.2 Databases
10.3 Data communications and network
10.4 Electronic commence
10.5 Artificial intelligence(人工智能)
11. Conceptual framework
11.1 Conceptual framework underlying financial accounting
11.2 Recognition issues
11.3 Assumptions ,principles and limitations
12. Financial statements
12.1 Users of financial statements
12.2 Balance sheet
12.3 Income statement
12.4 Statement of cash flows
12.5 Selected disclosures
13. Current assets and investments
13.1 Cash, cash equivalents and marketable securities
13.2 Receivables
13.3 Inventory
13.4 Investment (Current and Long-term)
14. Long-lived assets
14.1 Property, plant and equipment
14.2 Intangible assets
15. Liabilities
15.1 Current liability, accruals and deferred revenues
15.2 Contingent liability and commitments
15.3 Long-term liabilities
16. Liabilities-special issues
16.1 Lease
16.2 Pensions and other postretirement benefits
16.3 Deferred income taxes
17. Equity
17.1 Equity
17.2 Issuance and retirement of stock
17.3 Dividends
17.4 Retained earning entries
17.5 Accounting for treasury stocks
17.6 Stock rights
18. Other income items
18.1 Discontinued operations
18.2 Extraordinary items
18.3 Accounting changes
18.4 Earnings per share(EPS)
18.5 Early extinguishment of debt
18.6 Foreign currency issues
18.7 Other reporting items
19. Other reporting issues
19.1 Business combinations
19.2 Accounting for business combinations
19.3 Consolidated financial statements
19.4 Segment reporting
19.5 Derivatives and hedging(衍生工具和套期)
20. SEC requirements and audit committees
20.1 The SEC and its reporting standards
20.2 The annual report
20.3 Audit reports
20.4 The audit committee and Sarbanes-Oxley |
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