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%
