CIMA基础阶段各考试要点

　　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%