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2015年IMA内容新大纲1月份开始生效

发表时间:2015-02-03 来源:
【编者按】2015年IMA内容新大纲1月份开始生效,这里先和大家公布第一部分财务报告、计划、业绩考核和控制方面相关的大纲调整-金程网校

Institute of Management Accountants 美国管理会计师协会 
Certified Management Accountant 注册管理会计师 
Learning Outcome Statements 学习成果公告 
(Content Specification Outline effective January 2015) (内容大纲 2015 年 1 月生效) 
 
Part 1 – Financial Reporting, Planning, Performance, and Control 
第一部分 - 财务报告、计划、业绩考核和控制 
 
Section A. External Financial Reporting Decisions (15% - Levels A, B, and C) 
第 A 节. 外部财务报告决策(15%—A 级、B 级和 C 级) 
 
Part 1 – Section A.1. Financial statements 
第一部分—第 A.1 节 财务报表 
 
For the balance sheet, income statement, statement of changes in equity, and the statement of cash flows, the candidate should be able to: 
对资产负债表、利润表、所有者权益变动表和现金流量表,考生应能: 
a. identify the users of these financial statements and their needs 识别这些财务报表的使用者及他们的需求 
b. demonstrate an understanding of the purposes and uses of each statement 理解每一种财务报表的目的及用途 
c. identify the major components and classifications of each statement 识别每一种财务报表的主要组成部分及分类 
d. identify the limitations of each financial statement 识别每一种财务报表的局限性 
e. identify how various financial transactions affect the elements of each of the financial statements and determine the proper classification of the transaction 识别不同财务事项如何影响每一种财务报表的各要素,确定对财务事项的正
确分类 
f. identify the basic disclosures related to each of the statements (footnotes, supplementary schedules, etc.) 识别与每一种财务报表相关的基本披露,(例如脚注,补充报表等) 
g. demonstrate an understanding of the relationship among the financial statements 理解财务报表之间的关系 
h. prepare a balance sheet, an income statement, a statement of changes in equity, and a statement of cash flows (indirect method) 编制资产负债表、利润表、所有者权益变动表,和现金流量表(间接法) 
 Institute of Management Accountants 美国管理会计师协会 

Part 1 – Section A.2. Recognition, measurement, valuation, and disclosure 
第一部分—第 A.2 节 确认,计量,计价和披露 
 
Asset valuation 
资产计价 
a. identify issues related to the valuation of accounts receivable, including timing of recognition and estimation of uncollectible accounts 识别应收账款计价的相关问题,包括确认坏账的时间及对坏账的估算 
b. determine the financial statement effect of using the percentage-of-sales (income statement) approach as opposed to the percentage-of-receivables (balance sheet) approach in calculating the allowance for uncollectible accounts 确定使用销售百分比(利润表)法与应收帐百分比(资产负债表)法计算备抵坏账时对财务报表的影响 
c. distinguish between receivables sold (factoring) on a with-recourse basis and those sold on a without-recourse basis, and determine the effect on the balance sheet 区分有追索权的方式销售(出让)应收账款和无追索权的方式销售应收账款,并确定其对资产负债表的影响 
d. identify issues in inventory valuation, including which goods to include, what costs to include, and which cost assumption to use 识别存货计价的相关问题,包括哪些货物可记入存货,哪些成本可记入存货,及使用哪种成本假设 
e. identify and compare cost flow assumptions used in accounting for inventories 识别与比较存货的成本流转假设 
f. demonstrate an understanding of the lower of cost or market rule for inventories 理解在存货计价时使用成本与市价孰低法 
g. calculate the effect on income and on assets of using different inventory methods 计算使用不同存货计价方法对利润与资产的影响 
h. analyze the effects of inventory errors 分析存货计价错误的影响 
i. identify advantages and disadvantages of the different inventory methods 识别不同存货计价方法的利弊 
j. recommend the inventory method and cost flow assumption that should be used for a firm given a set of facts 在给定条件下为公司推荐存货计价方法和存货的成本流转假设 
k. demonstrate an understanding of the following security types: trading, available-for-sale, and held-to-maturity 理解以下证券类型:交易性证券,可供出售证券,以及持有至到期证券 
l. demonstrate an understanding of the fair value method, equity method, and consolidated method for equity securities 理解权益证券的核算方法,包括公允价值法,权益法以及合并法 
m. determine the effect on the financial statements of using different depreciation methods 确定使用不同折旧方法对财务报表产生的影响 
n. recommend a depreciation method for a given a set of data 在给定数据下推荐一种折旧方法 Institute of Management Accountants 美国管理会计师协会  
o. demonstrate an understanding of the accounting for impairment of long-term assets 理解长期资产减值的会计处理方法 
p. demonstrate an understanding of the accounting for impairment of intangible assets, including goodwill 理解无形资产包括商誉减值的会计处理方法 Valuation of liabilities 负债计价 
q. identify the classification issues of short-term debt expected to be refinanced 识别短期负债再融资的分类问题 
r. compare the effect on financial statements when using either the expense warranty approach or the sales warranty approach for accounting for warranties 比较使用费用计提法或销售额计提法记录质保费用对财务报表的影响 
s. define off-balance sheet financing and identify different forms of this type of borrowing 定义资产负债表外融资并识别不同的资产负债表外融资方式 Income taxes (applies to Assets and Liabilities subtopics) 所得税(适用于资产与负债的子课题) 
t. demonstrate an understanding of interperiod tax allocation/deferred income taxes 理解所得税的跨期分摊/递延所得税 
u. define and analyze temporary differences, operating loss carrybacks, and operating loss carryforwards 定义并分析暂时性差异及营业亏损的抵免 
v. distinguish between deferred tax liabilities and deferred tax assets 区分递延所得税负债和递延所得税资产 
w. differentiate between temporary differences and permanent differences and identify examples of each 区别暂时性差异和永久性差异,并分别举例 
x. indicate the proper income statement and balance sheet presentation of income tax expense and deferred taxes 在利润表和资产负债表中正确列报所得税费用和递延所得税 
y. explain the issues involved in determining the amount and classification of tax assets and liabilities 解释与确认所得税资产和所得税负债金额及分类问题 Leases (applies to Assets and Liabilities subtopics) 租赁(适用于资产与负债的子课题) 
z. distinguish between an operating lease and a capital lease 区分经营性租赁和融资租赁 
aa. explain why an operating lease is a form of off-balance sheet financing 解释为什么经营性租赁是资产负债表外融资的一种形式 
bb. demonstrate an understanding of why lessees may prefer the accounting for a lease as an operating lease as opposed to a capital lease 理解为什么承租人偏向于将租赁记录为经营性租赁而非融资租赁 
cc. recognize the correct financial statement presentation of operating and capital lease 识别经营性租赁和融资租赁的正确财务报表列报 Institute of Management Accountants 美国管理会计师协会 Equity transactions 权益性交易 
dd. identify transactions that affect paid-in capital and those that affect retained earnings 识别影响实缴资本和留存收益的交易 
ee. determine the effect on shareholders’ equity of large and small stock dividends, and stock splits 确认大额股票股利、小额股票股利以及股份分割对股东权益的影响 
ff. identify reasons for the appropriation of retained earnings 识别留存收益拨付的理由 Revenue recognition 收入确认 
gg. apply revenue recognition principles to various types of transactions 将收入确认原则应用于不同类型的交易 
hh. identify issues involved with revenue recognition at point of sale, including sales with buyback agreements, sales when right of return exists, and trade loading (or channel stuffing) 识别在销售时点与收入确认相关的问题,包括附回购协议的销售,附退货权利的销售,填塞分销渠道 
ii. identify instances where revenue is recognized before delivery and when it is recognized after delivery 识别在发货前确认收入与在发货后确认收入的各种情况 
jj. distinguish between percentage-of-completion and completed-contract methods for recognizing revenue 区别完工百分比法和合同完工法在收入确认方面的不同 
kk. compare and contrast the recognition of costs of construction, progress billings, collections, and gross profit under the two long-term contract accounting methods 比较和对比两种长期合同会计处理方法下,对工程成本,按工程进度付款, 收款以及毛利润的不同确认 
ll. identify the situations in which each of the following revenue recognition methods would be used: installment sales method, cost recovery method, and deposit method 识别以下收入确认方法所适用的情景:分期付款销售法,成本回收法及保证金法 
mm. discuss the issues and concerns that have been identified with respect to revenue recognition practices 讨论在收入确认实践中相关的问题与焦点 
nn. demonstrate an understanding of the matching principle with respect to revenues and expenses and be able to apply it to a specific situation 理解收入与费用配比原则并能将该原则应用于某特定情景 Income measurement 收益计量 
oo. define gains and losses and indicate the proper financial statement presentation 定义利得与损失并说明其正确的财务报表列报 Institute of Management Accountants 美国管理会计师协会 
pp. demonstrate an understanding of the proper accounting for losses on long-term contracts 理解处理长期合同损失的正确会计方法 
qq. demonstrate an understanding of the treatment of gain or loss on the disposal of fixed assets 理解处置固定资产损益的会计方法 
rr. demonstrate an understanding of expense recognition practices 理解费用确认惯例 
ss. define and calculate comprehensive income 定义并计算全面收益 
tt. identify correct treatment of extraordinary items and discontinued operations 识别正确处置非经常项目及终止经营的会计方法 GAAP – IFRS differences 美国公认会计原则与国际财务报告准则的差异 Major differences in reported financial results when using GAAP vs. IFRS and the impact on analysis 对比采用美国公认会计原则(GAAP)与采用国际财务报告准则(IFRS)对报告的财务结果带来的主要差别,以及对分析带来的影响 
uu. identify and describe the following differences between U.S. GAAP and IFRS: (i) revenue recognition, with respect to the sale of goods, services, deferred receipts and construction contracts; (ii) expense recognition, with respect to share-based payments and employee benefits; (iii) intangible assets, with respect to development costs and revaluation; (iv) inventories, with respect to costing methods, valuation and write-downs (e.g., LIFO); (v) leases, with respect to leases of land and buildings; (vi) long-lived assets, with respect to revaluation, depreciation, and capitalization of borrowing costs; (vii) impairment of assets, with respect to determination, calculation and reversal of loss; and (viii) financial statement presentation, with respect to extraordinary items and changes in equity 识别并描述美国 GAAP 与 IFRS 之间的下列差异:(i) 与货物销售、劳务销售、递延收款和建筑合同相关的收入确认方面的差异; (ii)以股份为基础支付和员工福利费用确认方面的差异; (iii)与无形资产的开发成本和重新估价相关的差异; (iv) 存货的成本计算、估价和减记方法(例如后进先出)方面的差异; (v) 土地和建筑物的租赁方面的差异; (vi) 长期资产的重新估价、折旧和借款成本资本化方面的差异;(vii) 资值的确定、计算和损失转回方面的差异;(viii) 非经常项目和权益变化而引起的财务报表列报方面的差异

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