Co1管理会计基础考试要点: The context of management accounting–10% Cost identification and behaviour–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% 来源:综合自互联网,由中国CIMA考试网【www.cima.cn】整理发布,原创文章,若需引用或转载,请注明来源! |