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全球顶级财务证书“双星闪耀”,指引你的职业前程

全球顶级财务证书“双星闪耀”,指引你的职业前程

全球顶级财务证书“双星闪耀”,指引你的职业前程——美国CMACPA介绍财务会计与管理会计是企业不可或缺的两个“轮子”:财务会计的功能是制作财务报表,确保财务报表符合会计准则(GAAP);而管理会计的功能是通过对财务与非财务信息的识别、测量、积累、分析、解读,为管理者提供经营决策的依据。它们相互补充,为企业提升经营业绩做出重要的贡献。

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为什么要考美国CMA
美国注册管理会计师(CMA)是美国管理会计师协会(IMA)旗下的一个顶级证书。IMA是国际管理会计学界最具权威的机构,全球共有近7万名会员,包括265个美国及全球分会,其中11000名国际会员来自全球119个国家。
美国“萨班斯-奥克斯利法案”通过之后,管理会计的重要性进一步得到提高,美国CMA的身价也不断看涨。根据IMA20076月进行的第十八次全美薪酬调查的结果显示,美国CMA的平均薪酬比没有证书的要高27%IMA 总裁兼CEO Paul Sharman 说:“这些在工资和总薪酬方面的改变是萨奥法案的直接影响结果。CMA证书从来没有像今天这样有价值,我们预期这一趋势会持续下去。对于那些在公司里工作的管理会计师和财务专业人士来说,CMA通过持续提高其胜任能力、确保其掌握最新的、与现代商业有关的、符合专业道德规范的广泛的技能来提升他们的职业生涯。
现在市场上较多见的会计认证大都倾向于对财务能力的培养,而CMA则更侧重于企业内部管理能力的提高。如果说财务能力是外部因素,那管理能力便是起关键作用的内部推动力。美国大中型企业的很多财务高官都拥有CMA证书,因为拥有CMA证书被公认为是管理会计人士具备完整的知识体系,并有能力预测商业需求与参与战略决策的有力证明。
中国的企业需要不断地提升经营管理能力,更好地参与国际竞争的,而优秀的管理会计人才是企业核心竞争力的必备组成部分。但是国内目前通晓财务分析与经营决策的高级管理会计人才非常短缺,这是在国内美国CMA越来越受企业欢迎的主要原因。
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为什么要考美国CPA
如果你去问一个美国人对美国注册会计师(CPA)的看法,你听到的第一句话很可能是“能挣很多钱”。是的,拥有美国CPA证书的人士可以从事高级财务会计、独立审计、税务咨询、财务规划等职业,而这些职业都是“高薪”的代名词。
目前美国依旧是世界经济的中枢,她的证券市场是世界各国的企业与投资者都向往的地方,因此美国CPA证书也就被世界各国视为专业及权威的象征。拥有美国CPA证书是财务人士拥有丰富专业知识与良好职业道德的有力证明。
美国CPA不论是在美国还是在世界其它国家都得到了广泛的承认。比如,对于移居加拿大的人士来说,获取美国CPA证书就意味着能更快地找到更好工作。美国CPA在通过香港税法考试后可以直接换香港CPA证书。
随着中国经济全球化的步伐越来越大,到美国上市的中国企业也越来越多,这些企业都迫切需要美国CPA的顶级财务人士,而目前国内拥有美国CPA证书的人士寥寥无几,目前的人数远远不能满足市场需求。因此,如果您有志成为顶级专业会计师,并在国内或国外的企业里获得一份高薪、稳定的工作,现在就是报考美国CPA的好时机!
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美国顶级财务证书的特点
这两个证书都只考4个部分,一年之中的大部分时间都可以考试。因此考生只要做好充分的准备,半年至一年之内可以通过全部考试,拿到证书。
hao

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那都需要考些什么啊,可是指教吗。

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The voice of heating

A senior that year, they love the. They love deep, and a vow to this life-you do not marry a non-vowed this life you do not marry.
But soon, they will face graduation. She lives in the city, and he is long in the countryside. How many universities in love, because the final Tiangeyifang, and become a Chunmeng. However, they did not give up, but cheer each other, said to adhere to the pure love.
After graduation, she returned to the parents around. Left, she advised him, and told her to stay in the city, said that her parents can arrange everything for him, her parents are senior cadres. But he refused, saying that he has to a person to the south, used his strength to prove themselves, and then come back marry her.
Although the South well, but there's talent Duoruniumao, the series switched several times, he failed to find suitable work.
Gradually, If winter comes, he is also feeling the cold With the advent of the increasingly desolate. For some time, he often Zhizhu a person in the street late at night, give her a Toubidianhua. She always listen to him tell gently, to encourage him, say the situation if more sweet talk. Every time, when she heard the voice of his mind, it Huorankailang.
Another night, the sky Piaoqi the drizzling rain. Chanmian light rain, he remembered a person outside the Wandering alone, and again the thought of failure, or perhaps the home of their parents, think of the Tiangeyifang she could not help tears flow long.
Piaoyu the streets, no quiet. He came to the Toubidianhua Tingqian, allocated under that familiar with the numbers.
Talked over the phone, she said: "I was sitting in bed reading, such as your telephone miles, you really did not expect a call!"
Yigunuanliu涌上his mind, he agitated for some Yuwulunci: "In the past few days, weather anomalies miles…… you there?» "
"It's warm, sunny weather today is the largest it, you are not very cold ah» "
"Ah, some."
"That you put the microphone on his chest, I will give you uh tone that lets you warm warm!"
Sure enough he heard the voice of inflatable such as Portland. In the past the campus, she easily into his hands Health Chilblain, uh, always the case for his gas heating.
Uh, a long time for a long time, she said: "The back! Cold outside, do not Donghuai!"
"No, I do not cold. I have a lot of the hands of coins, not打完I will not go!"
Then, they both Xuxudaodao. Tel打完, he Oh smile: "This, I go."
Static very deep at night, lying in bed, she unknowingly thousands of miles away in the drizzling rain, and the telephone booth, that Genta Liao day, have been soaked body……
Following spring, his career with a comprehensive turn for the better. In that spring, they held a grand wedding.
Wedding night, she asked him: "Do you love me?» "
"Love." He said, "in the South that period of tough days, you know, I support What?» Voice is your voice. The long and cold winter, I have always rely on your voice heating. You The voice to the sunshine of my life, so that I can not be separated from your lifetime. "

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