CIIA上海的考生不要错过！！！2014下半年CIIA考试时间为2014年9月20日，根据注册国际投资分析师协会的*7要求，2014年9月CIIA考试采用2008年版考试大纲，为了让学员提高学习效率，高顿网校小编整理了2008年考试大纲之第六部分-财务会计与财务报表分析，希望能够对大家有帮助。
第六部分Part 6
财务会计与财务报表分析Financial Accounting and Financial Statement Analysis
　
财务报告环境Financial Reporting Environment
商业活动和主要财务报表Business Activities and Principal Financial Statements
财务报表的应用Financial Reporting Issues
财务报表编制与列报框架Framework for the Preparation and Presentation of Financial Statements
　
现金流量表Statement of Cash Flows
现金流量表的基本原理Rationale for the Statement of Cash Flows
收入流和现金流的关系Relation between Income Flows and Cash Flows
　
公认会计原则：收入确认Generally Accepted Accounting Principles: Income Recognition
权责发生制Accrual Basis
公认会计原则：资产、负债和所有者权益Generally Accepted Accounting Principles: Assets, Liabilities and Shareholders Equities
资产：确认、计量和分类Assets: Recognition, Valuation and Classification
负债Liabilities
所有者权益Shareholders’ Equities
　
企业合并Business Combination
兼并和收购Mergers and Acquisitions
合并财务报表Consolidated Financial Statements
　
外币业务Foreign Currency Transactions
外币业务Foreign Currency Transaction
海外业务的财务报表Financial Statements of Foreign Operations
　
财务报告和财务报表分析Financial Reporting and Financial Statement Analysis
利润与现金流Income Flow vs Cash Flow
利润的质量和利润管理Quality of Earning, Earnings Management
每股收益Earnings per Share
分部报告Segment Reporting
中期报告Interim Financial Statements
　
深入了解财务报表的分析性工具Analytical Tools for Gaining Financial Statement Insights
资产负债表Balance Sheet
损益表Income Statement
　
评估盈利性和风险的分析工具Analytical Tools for Assessing Profitability and Risk
盈利性分析Profitability Analysis
风险分析Risk Analysis
盈亏平衡分析Break-even Analysis
预计财务报表Pro Forma Financial Statements
　　
　　高顿网校小编寄语：读书有三到，谓心到，眼到，口到。心不在此，则眼看不仔细，心眼既不专一，却只漫诵浪读，决不能记，久也不能久也。三到之中，心到最急，心既到矣，眼口岂不到乎？