CIMA管理阶段各考试要点
E2
Strategic Management and Assessing the Competitive Environment-30%
Project Management-40%
Management of Relationships-30%
P2
Pricing and Product Decisions-30%
Cost Planning and Analysis for Competitive Advantage-30%
Budgeting and Management Control-20%
Control and Performance Measurement of Responsibility Centres-20%
F2
Group Financial Statements-35%
Issues in Recognition and Measurement-20%
Analysis and Interpretation of Financial Accounts-35%
Developments in External Reporting-10%
CIMA基础阶段各考试要点
Co1管理会计基础考试要点:
The context of management accounting–10%
Cost identification and *–25%
Planning within organisations–30%
Accounting control systems–20%
Decision making–15%
Co2财务会计基础考试要点:
Conceptual and regulatory framework–20%
Accounting systems–20%
Preparation of accounts for single entities–45%
Control of accounting systems–15%
Co3商业数学基础考试要点:
Basic mathematics–15%
Probability–15%
Summarising and analysing data–15%
Relationships between variables–15%
Forecasting–15%
inancial mathematics–15%
Spreadsheets–10%
Co4商业经济基础考试要点:
The macro economic context of organisations–25%
The goals and decisions of organisations–25%
The market system and the competitive process–25%
The financial system–25%
Co5道德、公司与商法基础考试要点:
Ethics and business–15%
Ethical conflict–10%
Corporate governance–10%
Comparison of English law with alternative legal systems–10%
The law of contract–20%
The law of employment–10%
Company administration and finance–25%
高顿小编在此祝同学们考试顺利,Fighting!!!