CMA考试要学习的知识点并不是很多,考生在掌握的时候,要懂得怎么去学习。CMA考纲要求的知识点只要有彻底的掌握才可以。

CMA考试大纲知识点:Short-term credit and working capital cost management 短期信贷和营运资本的成本管理!

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z. demonstrate an understanding of how risk affects a firm’s approach to its current asset financing policy (aggressive, conservative, etc.) 理解风险如何影响企业流动资产融资政策的方式(激进式的、保守式的等等)

aa. identify and describe the different types of short-term credit, including trade credit, short-term bank loans, commercial paper, lines of credit, and bankers’ acceptances 识别并描述不同类型的短期信贷,包括商业信用、短期银行贷款、商业票据、信用额度和银行承兑汇票

bb. estimate the annual cost and effective annual interest rate of not taking a cash discount 估计未利用现金折扣的年化成本和实际年利率

cc. calculate the effective annual interest rate of a bank loan with a compensating balance requirement and/or a commitment fee 计算有补偿性余额要求和/或费情况下的银行贷款的实际年利率

在掌握CMA考试知识点的时候,考生要学会自己去理解与运用。只有充足的CMA知识点的学习,才可以顺利的通过考试。