InstituteofCertifiedManagementAccountants注册管理会计师协会.docx
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InstituteofCertifiedManagementAccountants注册管理会计师协会.docx
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InstituteofCertifiedManagementAccountants注册管理会计师协会
InstituteofCertifiedManagementAccountants注册管理会计师协会
Page1©Copyright2010InstituteofCertifiedManagementAccountantsOctober2010
CertifiedManagementAccountant注册管理会计师
LearningOutcomeStatements学习成果公告
(ContentSpecificationOutline5-2010)(内容大纲5-2010)
PART1–FinancialPlanning,PerformanceandControl第一部分—财务计划、业绩和控制
SectionA.Planning,BudgetingandForecasting(30%-LevelsA,B,andC)第1节.计划、预算和预测(30%—A级、B级和C级)
Part1–SectionA.1.Budgetingconcepts
第1部分—第1.1节.预算概念
Thecandidateshouldbeableto:
考生应能:
a.describetherolethatbudgetingplaysintheoverallplanningandperformanceevaluationprocessofanorganization描述一个组织的预算编制在整体的计划和业绩评价过程中所起的作用
b.explaintheinterrelationshipsbetweeneconomicconditions,industrysituation,andafirm’splansandbudgets解释经济情况、行业形势和企业的计划和预算之间的相互关系
c.identifytherolethatbudgetingplaysinformulatingshort-termobjectivesandplanningandcontrollingoperationstomeetthoseobjectives识别预算编制在制定短期目标和计划和控制劳动以达到这些目标中所起的作用
d.demonstrateanunderstandingoftherolethatbudgetsplayinmeasuringperformanceagainstestablishedgoals展示在考核业绩是否已达到所确定的目标中预算所起作用的理解
e.identifythecharacteristicsthatdefinesuccessfulbudgetingprocesses识别成功的预算编制过程的定义特点
f.explainhowthebudgetingprocessfacilitatescommunicationamongorganizationalunitsandenhancescoordinationoforganizationalactivities解释编制预算的流程如何促进组织的各单位之间相互沟通,并提高组织的各项作业之间的协调
g.describetheconceptofacontrollablecostasitrelatestobothbudgetingandperformanceevaluation联系预算编制和业绩评价,描述可控成本的概念
h.explainhowtheefficientallocationoforganizationalresourcesareplannedduringthebudgetingprocess解释在预算编制过程中,应如何计划有效率的组织资源分配
i.identifytheappropriatetimeframeforvarioustypesofbudgets识别对不同种类的预算应如何确定其不同的时限
j.identifywhoshouldparticipateinthebudgetingprocessforoptimumsuccess识别哪些人应该参预预算的编制过程,能使预算达到最佳的结果
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k.describetheroleoftopmanagementinsuccessfulbudgeting描述最高管理当局在编制成功的预算中所起的作用
l.identifybestpracticeguidelinesforthebudgetprocess识别预算程序的最佳实践指南
m.demonstrateanunderstandingoftheuseofcoststandardsinbudgeting展示对编制预算中如何运用成本标准的理解
n.differentiatebetweenideal(theoretical)standardsandcurrentlyattainable(practical)standards区分理想(理论)标准和当前可以达到(可行)的标准
o.differentiatebetweenauthoritativestandardsandparticipativestandards区分主管决定的标准和群众参与制订的标准
p.identifythestepstobetakenindevelopingstandardsforbothdirectmaterialanddirectlabor识别在制订直接材料和直接人工的标准时应该采取的步骤
q.demonstrateanunderstandingofthetechniquesthatareusedtodevelopstandardssuchasactivityanalysisandtheuseofhistoricaldata展示为制订标准所采用的技术(诸如作业分析和采用历史数据)的理解
r.discusstheimportanceofapolicythatallowsbudgetrevisionsthataccommodatetheimpactofsignificantchangesinbudgetassumptions讨论在原定的有关预算的各项设想发生了重大变化时,为适应因而造成的影响,规定要对预算进行修改的重要性
s.explaintheroleofbudgetsinmonitoringandcontrollingexpenditurestomeetstrategicobjectives解释预算在监督和控制费用开支以达到战略目标中所起的作用
t.definebudgetaryslackanddiscussitsimpactongoalcongruence对预算松驰作出定义,并讨论它对目标一致性所造成的影响
InstituteofCertifiedManagementAccountants注册管理会计师协会
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Part1–SectionA.2.Forecastingtechniques第一部分—第A.2节预测技术
Thecandidateshouldbeableto:
考生应能:
a.demonstrateanunderstandingofasimpleregressionequationandthemeasuresassociatedwithit展示对简单回归方程和与此相关的核算的理解
b.defineamultipleregressionequationandrecognizewhenmultipleregressionisanappropriatetooltouseforforecasting定义多元回归,并识别在何种情况下多元回归适于预测之用
c.calculatetheresultofasimpleregressionequation计算简单回归方程的结果
d.demonstrateanunderstandingoflearningcurveanalysis展示对学习曲线分析的理解
e.calculatetheresultsunderacumulativeaverage-timelearningmodelandunderanincrementalunit-timelearningmodel计算累积平均时间学习模式和增量单位时间学习模式下的结果
f.demonstrateanunderstandingofmovingaverages,weightedmovingaveragesandexponentialsmoothing,andcalculateforecastsusingthesemethods展示对移动平均、加权移动平均和指数平滑法的理解,并采用这些方法计算预测值
g.demonstrateanunderstandingoftimeseriesanalyses,includingobjectivesandpatterns,i.e.,trend,cyclical,seasonal,andirregular展示对时间序列分析的理解,包括其目的和形式,即其趋势、周期性、季节性和不规则性
h.listthebenefitsandshortcomingsofregressionanalysis,learningcurveanalysis,andtimeseriesanalysis列示回归分析、学习曲线分析和时间序列分析的好处和缺点
i.calculatetheexpectedvalueofrandomvariables计算随机变量的期望值
j.identifythebenefitsandshortcomingsofexpectedvaluetechniques识别期望值技术的好处和缺点
k.useprobabilityvaluestoestimatefuturecashflows应用概率值对未来的现金流量作出估计
l.identifytheusesofsensitivityanalysis识别敏感性分析的用途
m.performasensitivityanalysiswithdifferentvaluesfortheprobabilitiesofthestatesofnatureand/orthepayoffs以不同的性质和/或报偿状况的可能性数值,作敏感性分析
n.identifythebenefitsandshortcomingsofsensitivityanalysis识别敏感性分析的好处和缺点
Part1–SectionA.3.Budgetmethodologies第一部分—第A.3节预算方法
Foreachofthebudgetsystemsidentified(Annual/Masterbudgets,Projectbudgeting,Activity-basedbudgeting,Zero-basedbudgeting,Continuous(Rolling)budgets,andFlexiblebudgeting),thecandidateshouldbeableto:
对各项不同的预算(年度/总预算、项目预算编制、作业预算编制、零基预算编制、连续(滚动)预算和弹性预算),考生应能:
InstituteofCertifiedManagementAccountants注册管理会计师协会
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a.defineitspurpose,appropriateuse,andtimeframe定义其目的、适当的用途和时限
b.identifythebudgetcomponentsandexplaintheinterrelationshipsamongthecomponents识别预算的组成,并解释各组成部分的相互关系
c.demonstrateanunderstandingofhowthebudgetisdeveloped展示对如何制订预算的理解
d.compareandcontrastthebenefitsandlimitationsofthebudgetsystem比较并对比预算制度的好处和局限性
e.evaluateabusinesssituationandrecommendtheappropriatebudgetsolution评价企业的状况,并推荐适用的预算方法
f.preparebudgetsonthebasisofinformationpresented按所提供的信息编制各项预算
g.calculatetheimpactofincrementalchangestobudgets计算预算发生增量变化的影响
InstituteofCertifiedManagementAccountants注册管理会计师协会
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Part1–SectionA.4.Annualprofitplanandsupportingschedules第一部分—第A.4节年度利润计划和附表
Thecandidateshouldbeableto:
考生应能:
a.explaintheroleofthesalesbudgetinthedevelopmentofanannualprofitplan解释销售预算在制定年度利润计划中所起的作用
b.identifythefactorsthatshouldbeconsideredwhenpreparingasalesforecastandevaluatethefeasibilityofthesalesforecastbasedonbusinessandeconomicinformationprovided识别在编制销售预算中应该考虑的因素,并根据所提供的有关企业和经济的信息评价销售预测的可能性
c.identifythecomponentsofasalesbudgetandprepareasalesbudgetbasedonrelevantinformationprovided识别销售预算的组成部分,并根据所提供的相关信息编制销售预算
d.explaintherelationshipbetweenthesalesbudgetandtheproductionbudget解释销售预算和生产预算之间的关系
e.identifytherolethatinventorylevelsplayinthepreparationofaproductionbudgetanddefineotherfactorsthatshouldbeconsideredwhenpreparingaproductionbudget识别存货水平在编制生产预算中所起的作用,并定义在编制生产预算时应该考虑的其他因素
f.prepareaproductionbudgetbasedonrelevantinformationprovided根据所提供的相关信息编制生产预算
g.demonstrateanunderstandingoftherelationshipbetweenthedirectmaterialsbudget,thedirectlaborbudget,andtheproductionbudget展示对直接材料预算、直接人工预算和生产预算之间的关系的理解
h.explainhowinventorylevelsandprocurementpoliciesaffectthedirectmaterialsbudget解释存货水平和采购政策如何影响直接材料预算
i.preparedirectmaterialsanddirectlaborbudgetsbasedonrelevantinformationandevaluatethefeasibilityofachievingproductiongoalsonthebasisofthesebudgets根据相关信息编制直接材料和直接人工预算,并根据这些预算对达成生产目标的可行性作出评价
j.identifyanddescribealternativewaysofallocatingemployeebenefitexpense识别并描述分配员工福利费用的几种可选用的方法
k.demonstrateanunderstandingoftherelationshipbetweentheoverheadbudgetandtheproductionbudget展示对间接费用预算和生产预算之间的关系的理解
l.separatecostsintotheirfixedandvariablecomponents把成本分离为固定和变动两个组成部分
m.prepareanoverheadbudgetbasedonrelevantinformationprovided根据所提供的有关信息编制一份间接费用预算
n.identifythecomponentsofthecostofgoodssoldbudgetandprepareacostofgoodssoldbudgetbasedonrelevantinformationprovided识别销货成本预算的组成,并根据所提供的相关信息编制销货成本预算
o.demonstrateanunderstandingofcontributionmarginperunitandtotalcontributionmargin,identifytheappropriateuseoftheseconcepts,andcalculate
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bothunitandtotalcontributionmargin展示对每单位边际贡献和边际贡献总额的理解;识别对这些概念的适当的应用,并计算单位边际贡献和边际贡献总额。
p.identifythecomponentsofthesellingandadministrativebudget识别销售与管理费用预算的组成部分
q.explainhowspecificcomponentsofthesellingandadministrativebudgetmayaffectthecontributionmargin解释销售与管理费用预算的一些特定的组成部分如何影响边际贡献
r.prepareanoperational(operating)budget编制业务(营业)预算
s.prepareacapitalexpenditurebudget编制资本支出预算
t.demonstrateanunderstandingoftherelationshipbetweenthecapitalexpenditurebudget,thecashbudget,andtheproformafinancialstatements展示对资本支出预算、现金预算和预计财务报表之间关系的理解
u.definethepurposesofthecashbudgetanddescribetherelationshipbetweenthecashbudgetandallotherbudgets定义现金预算的目的,并描述现金预算与其他各项预算之间的关系
v.demonstrateanunderstandingoftherelationshipbetweencreditpoliciesandpurchasing(payables)policiesandthecashbudget展示对信贷政策和采购(应付账款)政策和现金预算之间的关系的理解
w.prepareacashbudget编制现金预算
InstituteofCertifiedManagementAccountants注册管理会计师协会
Page7©Copyright2010InstituteofCertifiedManagementAccountantsOctober2010
Part1–SectionA.5.Top-levelplanningandanalysis第一部分—第A.5节顶层规划与分析
Thecandidateshouldbeableto:
考生应能:
a.definethepurposeofapro
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