American Certified Management Accountant, English full known as Certified Management Accountant, short for CMA, is the American Institute of Management Accountants (short for IMA) certified Management Accountant certification (CMA certification). Buy fake Certified Medical Accountants Certificate, buy fake certificate. Its focus on financial planning, analysis, control and decision support is consistent with the expertise that financial professionals use in their work today. The American Certified Management Accountant Examination (hereinafter referred to as “CMA” examination) is a professional certification system launched by the American Institute of Management Accountants (hereinafter referred to as “IMA”) in 1972. Buy fake diploma, buy fake degree. Together with the United States Certified Public Accountants (USCPA) and Chartered Financial Analyst (CFA), it is known as the three international gold certification in the field of finance and accounting in the United States. It has been recognized by enterprises all over the world and is known as “Mini-MBA” in the international financial circle. CMA certification was introduced in 2009, which has been vigorously implemented by the State-owned Assets Supervision and Administration Commission (SASAC). It has not only been listed as a designated training course for senior financial management personnel of central enterprises, but also been incorporated into the national senior management assessment system. purchase fake Certified Medical Accountants Certificate, obtain fake Certified Medical Accountants Certificate.
1. Introduction to the American Certified Management Accountant (CMA) Examination
The American Certified Management accountant exam is divided into Chinese and English exams, mainly because of the difference in the language of the exam, which does not affect the content of the exam and the gold content of the certificate. The examination is mainly divided into two parts: P1 is mainly for the internal operation of the enterprise, improve the internal competitiveness and overall performance, help the enterprise to reduce costs, increase profits, and improve performance; P2 mainly aims at how enterprises maximize profits in the capital market and seek external profits: corporate finance (investment, financing, holding), risk management and decision analysis.
(I) CMA examination time
CMA English Test: There are three test Windows each year: January and February, May and June, and September and October.
CMA Chinese Test: Part 1 and Part 2 of 2020 are scheduled as follows: April 11; July 25; November 7th.
(3) CMA examination subjects
There are two subjects in CMA exam, P1 — Financial Planning, Performance and Analysis and P2 — Strategic Financial Management. The specific exam content and the accounting examples are as follows:
Part1: Financial planning, Performance and analysis: Main contents include external financial reporting decision (15%), planning, budget and forecast (20%), performance management (20%), cost management (15%), internal control (15%), technology and analysis (15%);
Part2: Strategic financial management: The main contents include financial statement analysis (20%), corporate finance (20%), decision analysis (25%), risk management (10%), investment decision (10%), professional ethics (15%).
(4) CMA examination format and question type
CMA Chinese test is written and CMA English test is computer-based. The types of exam questions can be divided into closed dry questions, completed sentence questions, “exceptional” questions, best/worst/best types, specifically:
(1) Closed questions
The question stem is a complete sentence in the form of a question, and the choices may be a complete or incomplete sentence.
(2) Complete the sentence questions
The characteristic of this type of question is that the stem is an incomplete sentence and the choices represent the conclusion of the sentence.
(3) “Exception” type of questions
This type of stem is used when you are asked to select a “do not match” item. In this case, three of the options are eligible or defined by the lift, and one option (the correct option) is not eligible. A variation of this type of question is asked in the question “Which of the following does not… .” The question stem uses the word “no” instead of “except”.
(4) Best/worst/best type
In this type of project, you are asked to choose one option that is better or worse than the others. In any case, the right answer represents the collective judgment of experts in the field.
(5) Inquiry and reconsideration of CMA examination results
CMA Parts 1 and 2 are graded on a scale of 0-500
360 is the lowest passing standard score.