CMA P1考试知识重点
注册管理会计师cma P1重点 自己整理
第一章第一节预算概念描述公司编制预算的四个原因：规划：更好地预测未来沟通：提升企业内部沟通和协调性监控：监控企业目标实施进度评估：作为员工绩效评估的指南预算的具体流程：提案、商议、审查和批准、修正预算松弛：预留一笔额外的资金以应对非预期事件。
与最优预算水平存在差异。
消极：不能实现企业成本min，利润max；影响经营效率；降低实现战略目标的能力。
可以利用本题来做简答题92、Rainbow公司最近任命Margaret Joyce 为负责财务的副总裁，要求她设计一套新的预算编制制度。
Joyce 做了改变，通过把公司的年度预算除以十二，这样就成了一种按月编制预算的制度。
然后Joyce 为每个部门编制一份月度预算，并让各部门经理每个月呈上一份实际和预算作对比的报告。
这份月度报告自上而下执行，且会引起一些行为问题。
A、最高管理当局对预算流程的态度B、包括了一些不可控的成本，比如折旧D、没有考虑一些因素，比如说季节性试题解析：在权威式预算编制过程中将会发生问题。
那些原因包括最高管理当局对预算流程的态度将导致预算与实际数有很大的不同；包括了一些不可控的成本，比如折旧；没有考虑一些因素，比如说季节性。
其他的原因还可能包括制定预算决策的人没有制定有效预算的知识。
第二节预测技术背出回归分析的缺点回归分析要求大量和正确的数据使用者必须评估自变量与应变量之间的关系是合理的回归分析会受异常数据点的影响优点：客观、可靠的方法；可以评估预测的准确性和可靠性实例分析：$1,015,000是回归直线与y-轴的交截点。
$88,000是直线的斜率，并显示，如果目前的趋势继续下去，Delgado每个月的销售将增加$88,000。
时间序列分析：四种要素，趋势、周期、季节、无规则背优点：有助于分析趋势和各种规律，帮助决策缺点：过去模式是否能继续；无法预测无规则事件；只使用一个变因（时间）来预测学习曲线优点:帮助制定价格和衡量绩效缺点：学习曲线规律并非保持不变，不能分析学习以外的因素，学习率难以确定决策理论期望值，优：在不确定的情况下给出了预测；缺：未考虑风险态度敏感性，优：揭示不同变量对预测结果的影响缺：每次只能测试一个变量第三节预算方法项目预算2个上司作业预算固定成本同一个成本池；不同层次变动成本不同的成本池团队合作、同步作业和客户满意预算更准确，有利于预算审核，防止预算松弛。
CMA高频考点汇总
CMA高频考点汇总国际金融里面汇率的题目是CMA考试中的常客，也是让大家十分棘手的题目，今天就给大家总结一下主要结论，记住这些结论，考试省时省力。
【知识内容汇总】1.相对的通胀率结论：当一国通胀率增幅小于另一国时，前者的币值相对升值，后者的币值相对贬值。
当本国通胀率大于外国通胀率的时候，外币升值。
当本国通胀率小于外国通胀率的时候，外币贬值。
2.相对利率结论：当一国利率（实际利率）增幅小于另一国时，前者的币值相对贬值，后者的币值相对升值。
3.相对收入水平当一国收入水平相对于另一国上升，则该国币值相对贬值。
4.贸易条件（进出口状况）其他条件不变时，当一国的进口额相对于另外一国增加（贸易逆差增加或顺差减少），则该国货币贬值。
5.其他影响因素（1）政府管制（贸易保护主义、限制进口）导致对外汇的需求减少，本币增值、外币贬值。
（2）货币政策（扩张或紧缩）扩张（expanding）实际利率下降，货币贬值。
紧缩（contracting）实际利率上升，货币升值。
（3）预期币值变动方向【实战练习】【例】ABC是一家英国公司，该公司准备明年从美国进口一批电脑，该电脑目前的英镑采购成本为700英镑。
ABC公司的分析师预测，明年美国本土的通胀率为3%，而英镑对美国可能会贬值5%，则明年的英镑采购价格应该为（）磅？A.735B.721C.759D.745【答案】【解析】假设当前英镑与美元的比率为1：2；已知当前英镑价格700磅→ 美元价格1400美元；美元通胀3% → 美元价格1400×（1＋3%）＝1442美元英镑贬值5% → 英镑：美元＝1：1.9则明年英镑采购价格＝1442/1.9＝758.95磅【实战解析】拿出这道题目进行说明，是因为有学员提问，这道题目处理时，对于英镑与美元的比率假设如果发生变化是否会影响计算结果，答案是不会的，一起来看看吧：因为英镑采购价格是＝变化后的美元/变化后的汇率＝原来的美元×变化后的汇率/变化后的汇率×（1-5%）。
CMA P1 Gleim Unit 8-9知识点整理
PART THREE: Planning, Budgeting, and Forecasting 30%Unit 8. Analysis and Forecasting TechniquesForecasting methods:1) Qualitative methods: rely on manager's experience and intuition2) Quantitative methods: use mathematical models and graphs* Correlation Analysis: analysis the strength of linear relationship b/w two variables=> the foundation of any quantitative methods of forecasting=> expressed in terms of the coefficient of correlation(r)=> r ∈[ -1,1 ]r = -1 : perfect inverse relationshipr = 1 : perfect direct relationship-1 < r < 1 : strong/weak direct relationshipr = 0 : no linear relationship=> the coefficient of determination (r2) is a measure of how good the fit isr2of the variation of Y can be explained by the changes of X* Regression Analysis (least-square analysis): the processing of deriving the linear equation that describes the relationship b/w two variables with r ≠0=> almost a necessity for computing fixed and variable portion of mix costs for flexible budgeting => regression does not determine causality!1) Simple regression: used when only one independent variable x=> equation: y = a + bx where y = dependent variablex = independent variablea = y intercept (fixed portion)b = slope of the regression line (variable portion)2) Multiple regression: used when more than one independent variables, allows to identify many factors and to weight each based on influence over final outcome=> equation: y = a + b1x1 + b2x2 + b3x3 + etc.Assumptions of linear regression model:1) the linear relationship is only valid across the relevant range=>do not projecting relationship beyond it=> a negative a in simple regression usually indicate it's outside the range2) past relationships can be validly projected into future3)homoscedasticity(constant variance): the distribution of y around the regression line is constant for different value of x* Learning Curve Analysis: reflects the increased rate at which people perform tasks as they gain experience=> the curve is usually expressed as a % of reduced time to complete a task for each doubling of cumulative production=> the most common % used is 80%eg.Application Methods:1)★Cumulative average-time learning model: projects the reduction in cumulative average-time used to complete tasks=> most used by CMA questions2)Incremental unit-time learning model: projects the reduction in incremental time used to complete the last taskLimitation of learning curve: hard to know the shape of the curve, many companies simply use 80%* Time Series Analysis: projects future trends based on past experiencetaken to calculate next period's forecast—using a more data-intensive method (moving average) Step 2 —Set the smoothing factor (α) b/w 0 and 1 => closer to 1, more rely on recent data Step 3 —Calculate the next period's forecastThe general formula: F t = αx t-1 + (1-α) F t-1where: F= the forecast for a periodt = the time periodα=the smoothing factorx = the actual result for a period* Expected Value (EV): a means of associating a $ amount with each of the possible outcomes of a possibility distribution=> the outcome with highest EV is the optimal alternative=>EV = probability1×payoff1 + probability2×payoff2 + etc.=> benefit of EV method: to evaluate in a more organized manner, to think all the possibilities =>limitation: based on repetitive trials, not suitable for one trailExpected value of perfect information(EVPI): the additional EV that could be obtained if a decision maker knew ahead of time which state of nature would occur=>EVPI = EV with perfect info. - EV without perfect info.=> be willing to pay for perfect info. no more than EVPI*Sensitivity Analysis: reveals how sensitive EV calculations are to the accuracy of the initial estimates => useful in determine whether expending additional resource to obtain better forecasts => benefit: can see the effect of changed assumptions on the final objectives by testing different combinations of probabilities=> weakness: a trail-and error method inherent (greatly reduced by using computer software)=> a major use of sensitivity analysis is in capital budgeting where a small change in interest can lead to great difference in the possibility of project* Strategic Management: sets overall objectives and guide the process of reaching those objectives => it’s upper management responsibility=> closely linked with strategic planning, both have a long-term horizonFive-stage process:1)Mission and goals=> mission statement summ arizes the entity’s reason for existing2) SWOT analysis=> SW for internal environment, OT for external3) Form strategy=> describe how the mission will be achieved4) Implementation=> involves every employee at every level5) Strategic controls and feedback=> determine the degree of progress towards the stated objectivesP orter’s Five Competitive Forces:=>five competitive forces that determine long-term profitability as measured by long-term return on investment=> evaluation of basic economic and technical characteristics that determine the strength of each force and the attractiveness of the industry1) Intensity of competitive rivalry:=> intense when an industry contains many strong competitors=> intensity varies with many factorsa) the stage of the industry life cycle (more intense in decline period than growth)b) the distinctions among productsc) whether fixed costs are high in relation to variable one (more intense if higher fixed cost)d) capacity expansion (more intense if larger size of expansion is needed to achieveeconomies of scale)2)Threat of new entry:=>profitable industry with high returns will attract new firms=> threat is high if entry barriers are low=> the most favorable industry condition is high entry barriers and low exit barriersa) threat is minimizedb) returns are highc) risk is reduced in the event of poor performance3)Threat of substitute:=> limits price increases and profit margin, the greater the threat, the less attractive to potential entrants=> factors affecting the threata) relative pricesb) cost of switching to a substitutec) customer’s inclination to use a substitute4)The bargaining power of buyers:=> the ability of the buyer to put firms under pressure to obtain better terms=> the buyer power is high if they have many alternatives and the cost of switching is low5)The bargaining power of suppliers:=> suppliers of inputs to the firm can be a source of power when there are few substitutes Generic Competitive Analysis Model:Strategies with a board competitive scope:1)Cost leadership: seek competitive advantage through lower cost2)Product differentiation: providing unique productsStrategies with a narrow competitive scope:1)Focused cost2)Focused differentiationFive Operations Strategies:1) Cost strategy: successful when the entity is a low-cost producer2) Quality strategy: involves competition based on product quality3) Delivery strategy: consistently delivered rapidly and on time4) Flexibility strategy: involves offering many different products5) Service strategy: maximize customer value by providing serviceThe Growth-Share Matrix:MGR: reflects the maturity and attractiveness of the mkt and the relative need for cash to finance expansionRMS: reflects the SBU's competitive position in the mkt segment= SBU's absolute mkt share divided by that of its leading competitorQuestion Mark: are weak competitors and poor cash generator in high growth market=> need large amount of cash to compete in the market and increase RMS=> if RMS increases significantly, may become a star; if not, may become dogbulid strategy for question marks that are potential to be star, divest strategy for question marks that reduce profitabilityStar: are strong competitors in high growth market=> profitable but need large amount of cash to expansion=> net cash flow is modestCash Cow: are strong competitors and strong cash generator=> high profit margins and economics of scale=> do not need to expand so excess cash can be used for investmenthold strategy for strong cash cow, harvest strategy for weak cash cowDog: are weak competitors in low growth market=> net cash flow is modestdivest strategy for dogs that reduce profitability* Balanced Scorecard: an accounting report that connect a entity's critical success factors to measurements of its performanceCritical success factors (CSF): specific, measurable financial and nonfinancial elements of a firm's performance that are vital to its competitive advantages1) Financial2) Customer satisfaction3) Internal business process4) Learning and growth:=> the determination of what is to be done and how, when, where, and by whom it is to be done => forecasting is the basis of planning because it projects the future=> establishes the means to reach organizational objectivesplanning includes strategic budgeting. An entity must complete its strategic plan before any strategic budgeting begin.=> strategic planning embodies the concerns of senior managements=> eg. capital budgeting should be premised on forecasts about economic cycle, price movement Means-End Hierarchy: objectives should be established at the top and retranslated in more specific items when communicated downwardAfter objectives and premises are formulated , next step is to determine:1) Policies: general statements that guide thinking and action in decision making2) Procedures: specific directives that define how work is to be done3) Rules: specific, detailed guides that restrict behaviorManagement by Objective (MBO):=> a behavioral, communicated-oriented, responsibility approach to management and employee self-direction=> based on the philosophy that employees1)want to work hard if they know what is expected2) like to understand what their jobs actually entail3) be capable of self-direction and self-motivation=> MBO requires1) senior management participation and commitment to the program2) integration of objectives for all subunits3) Provisions for regular reporting of performance towards objectives4) free and honest communication5) good organizational commitmentUnit 9. Budgeting* Budget as a tool:1) Planning tool:=> a budget is a written plan for the future=> companies that prepare budgets anticipate problems before they occur=> a firm with a goal in the form of a budget will be able to plan=> force management to evaluate the reasonableness of assumptions used and goal identified in the budgetary process2) Control tool:=> provides a formal benchmark to be used for feedback and performance evaluation3) Motivational tool:=> helps motivate employees to do a good job4) Communication tool:=> helps tell employees what goals the firm is attempting to accomplish=> coordinates activities b/w management and subordinates* Major Objectives of Budget System:1) Foster the planning of operations2) Provide a frame work for performance evaluation3) Promote communication4) Coordinate among org. segments* Characteristics of a Successful Budgeting Process1) Sufficient lead time: a budget must be finalized when the fiscal year begins=> budget planning calendar is the schedule of activities for the development and adoption of the budget2) Budget manual: describes how a budget is to be prepared=> everyone involved in preparing the budget at all levels must be educated on the detailed procedures for preparing and submitting their part of the overall budget=> usually include a planning calendar, distribution instructions for all budget schedules3) Buy-in at all levels:=> the support of top management is crucial to the budget process* Participation in the budget process:1) Board of directors: formulate the mission statement which the budget process begins with2) Senior management: translate the mission statement to a strategic plan with measurable goals3) Budget department:draft the budget calendar and budget manualreview and approve departmental budgets=> Primary role: compile the budget and manage the budget process4) Middle and lower management: receive budget instructions and budget with the guideline* Top-down budget:=> imposed by upper management and thus has less chance of acceptance=> impose on subordinates without their participation=> major disadvantage is the impairment of goal congruenceBottom-up budget:=> general guidance form upper management, followed by extensive input from middle and lower management=> a great level of acceptance* Time frame for budget:1) Strategic plans and budget: ~ 10 years or more most concern senior manager2) Intermediate plans and budget: ~ 2 years most concern middle manager3) Operational plans and budget: 1 month ~ 1 year most concern lower-level manager* External factor effects on budget:1) General economic conditions: budget depends on the expected trends and availability of financial resources2)Industry situation: current mkt share, governmental regulations, labor mkt, activities of competitors* Controllability: the extent to which mangers can influence activities and related revenues & costs => a key concept in the use of budgets to evaluate performanceControllable costs: those costs that are under the discretion of a particular manager* Master budget (annual profit plan): a complication of all separate operating and financial budget schedules of an org.=> operating budget emphases on obtaining and using current resources=> financial budget emphases on obtaining the fund to purchase operating assets* Capital Budgeting: the process of planning expenditures on long-lived assets, involving choose among investment proposals using a ranking procedure.=> have a multi-year perspective=> direct impact on cash budget and pro forma F/S* Activity-based Budgeting: applies ABC to budgeting, involving defining the activities that drive indirect costs=> its greatest impact is on the application of indirect costs=> the key is to select a driver that has a direct cause-and effect relationship with the level of activity*Zero-based Budgeting (ZBB): a budget and planning process in which each manager must justify the department's entire budget every budget cycleObjective: to encourage reexamination of all costs in the hope that some can be reduced or eliminatedDisadvantage: requires more time and effort to prepare than traditional budgeting process* Continuous (rolling) Budgeting: revised on a continuous basis* Incremental Budgeting: a traditional budgeting process that current year's budget is simply adjusted to allow changes planned for the coming year* Budgetary Slack: the practice of understating budgeted revenues or overstating budgeted costs to make budgeted targets more achievableDefinition:1. The excess of resources budgeted over the resources necessary to achieve the org's goals=> taken to avoid unfavorable variance from expectations2. The intentional allowance for extra expenditures in a future cash flow.=> can take one of two forms:a) underestimate the revenue that will come in over a given amount of time, orb) overestimate the expenses that are to be paid out over the same time periodAdvantages:1. provides flexibility for operating under unknown circumstances2. additional slack may be used to cover some costly items3. avoid unfavorable variance to ensure management performanceDisadvantages:1. decreases the ability to highlight weaknesses and take actions to improve2. discourage management from implement new programs3. less motivational to subordinates。
金立品CMAP1核心知识点 .doc
金立品CMA-P1核心知识点一、CMA P1课程核心考点梳理二、CMA P1考情分析、考试解题思路及注意事项三、常见问题集中解析四、剩余备考时间学习建议一、核心考点梳理第1章：对外财务报告决策（10%-15%）1.财务报表的功能与内容使用方向、报表形式、报表内容、编制方式、报表局限性、重点关注现金流量表间接法的计算和流量转换等2.资产负债表要素的确认（本章核心）A.应收账款：商业折扣、现金折扣（总额法，净额法）票据类型：零息，折价溢价发行票据的溢价折价发行（摊销问题）处置，抵押借款，应收款项让售和证券化销售：附追索权，不附追索权B.存货：存货内容计价方法：个别计价、平均成本、先进先出（FIFO）、后进先出（LIFO）以及对利润、资产的影响,LIFO清算法成本与市价孰低原则（LCM）和可变现净值C.投资：债务性证券：持有至到期投资、交易性金融资产、可供出售金融资产权益性证券：各种投资比例下核算方法的使用购买法与权益法对比：股利，利润，购买价差处理等D.其他资产类资产交换的处理：具有与不具有商业实质后续成本：改良替代，维修，折旧，减值或有负债：披露与记录3.所有者权益要素的确认（重点关注EPS）基本每股收益：基本EPS=（净利润-优先股股利）/加权平均普通股股数复杂资本结构下的EPS：稀释的EPS=基本EPS-可转换证券影响-认股权证影响4.其他项目递延所得税分类：暂时性差异内容：折旧、或有负债、超额慈善捐赠永久性差异内容：税率变化、政府豁免、股利抵扣租赁分类：经营性租赁融资性租赁股票期权：分清各种时间划分会计政策变更与差错更正：各种变更的情况企业合并和业务分部等5.国际财务报告准则（IFRS）与美国公认会计原则（U.S.GAAP）第2章：规划、预算编制与预测（20%-25%）1.战略的层次划分：（掌握战略案例）A.公司整体战略（多种业务战略）B.竞争性战略（一个业务部门的战略）C.职能性战略（一种业务内部的战略）2.SWOT分析（优势、劣势、机遇和挑战）3.波特五因素模型例：新竞争对手的进入新竞争对手的威胁取决于壁垒的大小。
CMA P1-4成本管理 讲义
成本管理【考情分析】本章内容涉及成本量度、成本制度、间接成本及其分摊、供应链管理以及业务流程改进等方面的知识，各部分内容都可能单独或与其他章节合并在情境分析题中出现。
【主要考点概览】第一节成本量度概念【成本行为与成本对象】一、成本（性态）及其相关范围1.成本行为：成本总额与作业（activity）、数量（volume）或其他成本动因（cost driver）之间的依存关系。
2.相关范围：能够使成本性态的假设保持合理稳定的作业范围（range of activity），公司在此业务量范围计划其经营业务。
二、变动成本1.在相关范围内，变动成本总额将随作业、数量或其他成本动因的变化而成正比例变化；单位变动成本则保持不变。
2.典型的变动成本包括直接材料成本和直接人工成本；某些间接成本，如果其成本总额同某个成本动因在相关范围内的数量变化成比例，也属于变动成本。
【示例】对某网球制造商而言，相关范围被界定为介于网球生产设备的最低产量和最高产量之间（在这一范围内无需改变劳动力规模）。
在此相关范围内，直接材料和直接人工的用量都会随着网球生产量的增加而成比例增加，但每单位产量的直接材料和直接人工用量是保持不变的。
三、固定成本1.在相关范围内和在某个期间内，成本动因的数量发生变化时，固定成本总额将保持不变；单位固定成本则随着作业、数量或其他成本动因的变化而成反比例变化——产量增加，单位固定成本减少（固定成本的重要性下降）。
【注意】固定成本总额也许只在特定“期间”内保持不变，在其他期间（如下一个年度）则可能在一个更高的水平上保持不变。
2.固定成本包括很多间接成本，如折旧、税金、员工薪水、保险费和租赁成本等，无论产量处于相关范围内的哪个水平，这些成本都保持不变。
3.固定成本的分类——酌定成本VS.既定成本酌定成本亦称可管理固定成本或可预算固定成本，可以包括在预算中也可以从预算中砍掉，取决于管理者的决定。
广告费、培训费或实习生费用、间接制造人工成本和销管人工成本既定成本基于战略优先或营运优先的考虑，在短期内不可省去的成本，一般同设施相关，源于先前的产能相关决策。
cma p1 第一章 知识点
cma p1 第一章知识点
CMA P1考试的第一章主要介绍了企业战略管理的基本概念和框架。
在这一章中，我们将了解到企业战略管理的定义、目标和重要性，以及企业战略管理的基本流程和步骤。
企业战略管理是指企业为实现其长期目标和利益最大化而采取的一系列决策和行动。
它是一个循序渐进的过程，需要全面考虑内外部环境的因素，并制定相应的战略来应对挑战和机遇。
在企业战略管理中，首先需要明确企业的使命和愿景，即企业存在的目的和未来的愿景。
然后，企业需要分析外部环境的机会和威胁，以及内部资源和能力的优势和劣势，从而确定企业的核心竞争力。
接下来，企业应该制定战略目标和战略计划，以实现其长期目标。
最后，企业需要实施、监控和评估战略的执行情况，并根据需要进行调整和改进。
企业战略管理的重要性在于它能帮助企业提高竞争力和创造持续增长。
通过制定明确的战略目标和计划，企业可以更好地应对市场变化和竞争压力，并抓住机遇。
同时，企业战略管理还可以帮助企业优化资源配置，提高效率和效益。
总结起来，企业战略管理是一个复杂而重要的过程，需要企业高层的领导和全体员工的共同努力。
只有通过科学有效的战略管理，企业才能保持竞争优势，实现长期可持续发展。
因此，在备考CMA P1
考试时，我们需要深入理解企业战略管理的概念和原理，掌握相关的工具和技术，以便能够在实际工作中灵活运用。
CMAP1-3绩效管理-讲义
绩效管理【考情分析】本章内容涉及差异分析、责任会计、绩效评估等方面的知识。
其中，标准成本差异分析、责任会计以及平衡记分卡等内容是情境分析题的重要考点。
【主要考点概览】Topic 1 成本量度与差异量度【比较实际成果与计划成果】一、成功预算周期的过程1.编制总预算，为整个组织以及组织的各个子单位设定绩效计划。
2.确立标准或具体的预期，可将实际成果与这些标准或预期进行比较。
在比较时，需要关心营运效率（efficiency）和达成组织目标的效益（effectiveness）。
3.检查实际成果与计划成果间的差异，必要时采取纠正措施。
4.制定持续改进计划，考虑到条件的改变及对计划的反馈。
二、营运效率和达成组织目标的效益1.效率（efficiency）：为特定资源（直接材料、直接人工、间接制造费用）设定的预算额度或标准，用于与实际资源耗用作对比。
良好的效率要求完成一定的业务量水平（实际销量）的实际资源耗用不能超过预算额度或标准。
【示例】单位成本的预估值（预算额度或标准）为$2，某项营运最终销售1000单位产品，则预算额度为$2×1000＝$2000，有效率的营运其成本应小于或等于$2000，若成本＞$2000（即实际单位成本＞$2）则属于无效率。
2.效益（effectiveness）：公司能在多大程度上达成其目标。
1）良好的效益要求公司实际利润大于或等于其利润目标。
2）用以评估“效益”的一个主要手段就是量度营业利润差异。
【示例】总预算要求净营业利润达到$3亿，则有效益的营运所获得的净营业利润应大于或等于$3亿，若净营业利润＜$3亿，则属于无效益。
3.某项营运可能有效率（成本没有超支）但无效益（未实现目标），也可能有效益（达成主要目标）但无效率（成本超支）。
为使营运既有效率又有效益，需要了解该项营运当前绩效以及目标绩效的情况。
为此，需要实施标准成本法，并与差异分析相结合，以判断实际营运行为的绩效。
三、有利/不利差异1.差异：实际成果和计划成果之差。
CMA美国注册管理会计师 P1 讲义 70.风险
CMA P1 中文课程风险考纲要点掌握理解风险的定义、种类风险定义：风险是指暴露在各种可能想增加损失可能性的条件下的敞口 公式：风险=威胁的概率P（t）*控制无效的概率P（F）*损失额风险的影响因素✓独立绩效检查的频率✓组织控制方法的重要性✓权责相匹配的重要性✓执行控制措施的连续性✓资产、记录、软件或数据的物理控制充分性✓系统控制的充分性风险的类型固有风险•在内部控制缺位时，财务报表中存在重大续保的可能性控制风险•任何程度上公司的内控制度无法预防或超出可接受程度的虚报失侦风险•审计师未能发现超出可接受风险的虚报可接受审计风险可接受的审计风险越大，要求的审计证据越少。
该风险取决于管理层的诚信、财务报表的使用者目的、被审单位财务状况风险的结果✓经营活动没有有效运作✓财务报告无法有效信赖✓资产的保护无法充分✓经营活动没有遵守法律和规定✓公司的目标没有达到最小风险的方法✓防止威胁发生✓增大系统控制力度✓购买保险或采取其他措施降低可能的损失规模✓进行内部控制固有风险是A、内部审计不能发现控制没有被遵守的事件的风险B、控制没有被遵守的风险C、衡量一个企业内部控制效果的风险D、交易本身经历的风险，不管内部控制是什么以下哪项表述是错误的?A、完全的和备有良好证明文件的内部控制可以保证舞弊不会发生B、完全的和备有良好证明文件的内部控制可以导致更少的信息虚假陈述C、内部控制如果得到管理层的行动和语言支持的话，它可以更加有效D、审计师将检查内部控制以判断控制风险经典例题EXAMPLE3以下哪项是控制风险的正确表述?A、控制风险是评估虚假陈述没有被内部审计所发现的可能性超过可接受的水平B、控制风险是评估虚假陈述没有被内部控制所发现和预防的可能性超过可接受的水平C、控制风险依赖于检查风险D、控制风险与保护风险一起衡量，以确定整体风险。
- 1、下载文档前请自行甄别文档内容的完整性，平台不提供额外的编辑、内容补充、找答案等附加服务。
- 2、"仅部分预览"的文档,不可在线预览部分如存在完整性等问题,可反馈申请退款(可完整预览的文档不适用该条件!)。
- 3、如文档侵犯您的权益，请联系客服反馈,我们会尽快为您处理(人工客服工作时间：9:00-18:30)。
2017年4月CMA P1考试知识重点
在复习2017年4月CMA考试的时候，很多同学看CMA基本考点大纲感觉列出的知识点并不多，但一打开教材就发现每个知识点下面都包含了大量的细节解读。
下面就给大家汇总一下2017年4月CMA P1考试知识点。
P1级别的五大重点模块
如果你不是学霸学神级别的人物，没有过目不忘的功能，举一反三融会贯通的技巧，那么还是从每个具体的知识点入手，认真击破，那么也会是学而有效的方法。
CMA一共只有两个级别的考试内容，分别是财务规划、绩效与控制以及财务决策。
两个部分是完全平行的关系，而不是谁包含谁，谁的等级比谁的等级高出一筹。
很多人不知道是先选择P1还是P2，其实完全可以不用太过担心，两部分谁做先导都可以。
那么P1级别都有哪些重点的知识点呢？
P1部分是财务规划、绩效与控制（Financial Planning, Performance and Control）。
别看这么一长串的内容，其实内在的知识结构体系是非常有逻辑性的。
P1的重点模块，包括这五大内容，分别是计划流程，财务业绩评价，成本管理，内部控制以及职业道德。
每个模块都要求你掌握些啥？
1 计划流程30%
预算概念；年度利润计划及附表；预算类型，包括作业基础预算，项目预算，弹性预算；高层计划及分析；财务预测，包括定量法如回归分析法及学习曲线分析。
2 财务业绩评价25%
内部控制及业绩考评的财务指标，包括收入，成本，利润及资产投资；基于弹性预算和标准成本的各种差别分析；收益，成本，贡献和利润中心的会计责任；以及平衡记分卡。
3 成本管理25%
成本概念，流量和术语；替换成本目标；成本衡量概念；成本积累系统包括分批成本制、分步成本法和作业基础成本法；间接费用分摊；运营效率和商业业绩主题如JIT，MRP等生产规范，约束理论，价值链分析，基准，ABM以及连续改善。
4 内部控制15%
风险评估；内部控制环境，程序及标准；内部审计的责任与权利；审计类型；会计信息系统充分性评估。
5 职业道德5%
管理会计专业人士职业道德因素等。
P1级别还是很注重对财务基本功的考察的，毕竟这部分的名字是叫做财务规划、绩效与控制，都是实打实的干货，每个环节不弄清楚的话，就没有办法指导具体的实践工作的开展。
提醒CMA考生，在备考P1级别时，计划流程、财务业绩评价、成本管理这三大部分占的比重较多，知识点也很庞杂，需要谨慎对待，扎实基础。