包头考生复习必备:2015年CMA Essay题考点大全

来源: 高顿网校 2015-02-28
  2015年CMA考试Essay题 P1考点详解,高顿邀请广大考生看过来,供您阅读参考!
 
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  一. Essay 1
  Background: A firm has only one salesperson, who’s in charge of setting the credit term, billing and collecting the returned parts. All returned parts are not entered into the account, and are recognized as other revenues when these returned parts are sold.
  1.  Identify the objectives of internal control
  1.effectiveness and efficiency of operations
  2.reliability of financial reporting
  3.compliance with applicable laws and regulation
  4.safeguarding of assets
  2.  Identify and explain 4 Weaknesses in internal control concerning segregation of duties
  1.salesperson shouldn’t have the authority of setting the credit terms,where he can give the customer credit terms discretionarily.
  2.the salesperson shouldn’t bill and collect the returned parts,which violate the segregation of duty of authority and custody.
  3.the sales person shouldn’t be responsible for accounting,which violate the principle of segregating the authority job and record keeping job
  4.the sales person shouldn’t be responsible for collecting the returned parts and the accounting job,Because when less returned goods recorded than actually happened ,it is difficult to detect
  3. Identify and explain segregation of duties
  segregation of duties involves assigning different employees to perform functions such that an employee acting alone is prevented from committing an error or concealing a fraud in the normal course of his duties.
  there are four types of responsibilities should be segregated:
  1.the authority to execute transactions.
  2.record keeping of the transactions
  3.custody of the assets affected by the transactions.
  4.periodic reconciliation of the existing assets to recorded amounts.
  4.  Identify the conflicts the accountant faced according to the Standard Code of Ethics. The proper course of actions.(one accountant 发现这些不妥,要怎样反馈给老板)
  It conflicts with the standard of “disclose delays or deficiencies in information timeliness,processing,or internal controls” and “recognize and communicate professional limitations that preclude responsible judgment”
  Actions:
  1.set the internal control system .
  2.set the internal audit system .
  3.optimize the control environment.
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CMA备考 热门问题解答
CMA考试科目有哪些?

cma考试cma考试科目分为P1《财务规划、绩效与分析》和P2《战略财务管理》两个部分。题型分为单科考试题型为100道单选题和2道情境题(每道情境题包含5-7个小问题),单选题占75%(375分),情境题占25%(125分)。cma考试单科分数500分,及格线为360分(占比72%),考试时长为4小时。

cma考完能否再次参加?

cma考试分为中文考试和英文考试,对于同一科目的考试,在一个考试时间段只能进行一次,12个月内不得超过三次。例如,P1科目考试在1月/2月考试时间段只能参加一次。所有重考需要重新注册并支付相应的费用。

cma一年考几次?

cma中文考试一年三次,英文考试一年三次。cma中文考试每年有3个考试日期,分别为4月、7月和11月。CMA英文考试时间每年较为固定,CMA英文考试每年有3个考试窗口,每个考试窗口的时间为两个月,分别是:1月/2月,5月/6月,9月/10月。考生可以在各个窗口期内自由选择具体CMA考试时间。

cma的含金量如何?

cma考试含金量还是比较高的。CMA与美国注册会计师(USCPA)、金融特许分析师(CFA)一起并称为美国财会领域的国际三大黄金认证。cma考试含金量还是比较高的。经济的快速发展,管理会计人才的缺口越来越大,很多国内企业包括国企也开始鼓励员工学习CMA,各大企业招聘财务人员、高层管理人员也明确要求持有CMA证书者优先录用,可见,CMA证书已经成为进入大型企业的“敲门砖”。

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