2019年CIMA基础阶段各考试要点

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CIMA基础阶段考试要点
  2019年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 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%

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