CMA考試要學(xué)習(xí)的知識(shí)點(diǎn)并不是很多，考生在掌握的時(shí)候，要懂得怎么去學(xué)習(xí)。CMA考綱要求的知識(shí)點(diǎn)只要有徹底的掌握才可以。

CMA考試大綱知識(shí)點(diǎn)：Short-term credit and working capital cost management 短期信貸和營運(yùn)資本的成本管理！

z. demonstrate an understanding of how risk affects a firm’s approach to its current asset financing policy (aggressive, conservative, etc.) 理解風(fēng)險(xiǎn)如何影響企業(yè)流動(dòng)資產(chǎn)融資政策的方式（激進(jìn)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 識(shí)別并描述不同類型的短期信貸，包括商業(yè)信用、短期銀行貸款、商業(yè)票據(jù)、信用額度和銀行承兌匯票

bb. estimate the annual cost and effective annual interest rate of not taking a cash discount 估計(jì)未利用現(xiàn)金折扣的年化成本和實(shí)際年利率

cc. calculate the effective annual interest rate of a bank loan with a compensating balance requirement and/or a commitment fee 計(jì)算有補(bǔ)償性余額要求和/或費(fèi)情況下的銀行貸款的實(shí)際年利率