CIMA基礎(chǔ)階段各考試要點(diǎn)
Co1 管理會(huì)計(jì)基礎(chǔ)考試要點(diǎn)：
The context of management accounting – 10%
Cost identification and behaviour – 25%
Planning within organisations – 30%
Accounting control systems – 20%
Decision making – 15%
Co2 財(cái)務(wù)會(huì)計(jì)基礎(chǔ)考試要點(diǎn)：
Conceptual and regulatory framework – 20%
Accounting systems – 20%
Preparation of accounts for single entities – 45%
Control of accounting systems – 15%
Co3 商業(yè)數(shù)學(xué)基礎(chǔ)考試要點(diǎn)：
Basic mathematics – 15%
Probability – 15%
Summarising and analysing data – 15%
Relationships between variables – 15%
Forecasting – 15%
inancial mathematics – 15%
Spreadsheets – 10%
Co4 商業(yè)經(jīng)濟(jì)基礎(chǔ)考試要點(diǎn)：
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、公司與商法基礎(chǔ)考試要點(diǎn)：
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%
