D.风险管理 (10% - A、B 和 C 级)


1. Enterprise risk 企业风险 

a. Types of risk 风险的类型 

b. Risk identification and assessment 风险的确定和评估 

c. Risk mitigation strategies 风险缓解策略 

d. Managing risk 风险管理 


E. 投资决策 (10% - A、B和C级) 


1. Capital budgeting process 资本预算流程 

a. Stages of capital budgeting 资本预算的步骤 

b. Incremental cash flows 递增现金流 

c. Income tax considerations 所得税因素 

d. Evaluating uncertainty 评估不确定性


2. Capital investment analysis methods 资本投资分析方法 

a. Net present value 净现值 

b. Internal rate of return 内部回报率 

c. Payback 投资回收期 

d. Comparison of investment analysis methods 投资分析方法的比较


F. 职业道德 (15% - A、B 和 C 级)


1. Business ethics 商业道德 

a. Moral philosophies and values 伦理哲学和价值观 

b. Ethical decision making 道德决策 


2. Ethical considerations for management accounting and financial management professionals 管理会计和财务管理专业人士的职业道德注意事项 

a. IMA’s “Statement of Ethical Professional Practice” IMA“职业道德守则公告” 

b. Fraud triangle 舞弊三角 

c. Evaluation and resolution of ethical issues 职业道德问题的评估和解决方案 


3. Ethical considerations for the organization 组织的道德考量 

a. Organizational factors and ethical culture 组织因素和道德文化 

b. IMA’s Statement on Management Accounting, “Values and Ethics: From Inception to Practice” IMA 管理会计公告“价值观和道德规范：从确立到实践” 

c. Ethical leadership 道德领导力 

d. Legal compliance 遵守法律

e. Responsibility for ethical conduct 道德操守的责任 

f. Sustainability and social responsibility 可持续发展和社会责任