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Many regard the CMA (Certified Management Accountant) and CFM (Certified in Financial Management) designations as credentials that compete with the CPA (Certified Public Accountant) designation.
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Key Phrases - Statistically Improbable Phrases (SIPs):
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operation costing system, candidate information package, active policy strategy, audit test transactions, operational decision analysis, unit transfer price, past exam questions, top management reports, overhead volume variance, process costing system, investment decision analysis, representational faithfulness, financial statement date, imputed interest rate, financial statement purposes, static budget, corporate financial management, measuring items, restructured debt, discretionary costs, underwriting spread, decision usefulness, substantive testing, committed costs, interest coverage ratio
Key Phrases - Capitalized Phrases (CAPs):
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Systems Division, Transistor Division, United States, Federal Reserve Bank, Advanced Topics, Financial Statements of Business Enterprises, Board Division, Financial Accounting Standards Board, Siberian Ski, Smith Corporation, Adler Industries, Foreign Currency Translation, Accounting Standard Setting Environment, Concept Statement, Consumer Product Safety Commission, Domestic Institutional Environment of Business, External Auditing, External Financial Environment, Geyer Inc, International Business Environment, Karen Parker, Less Depreciation, Management Controls, Organizational Structures, Qualitative Characteristics of Accounting Information
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