国际注册管理会计师协会（ the Institute of Management Accountants, IMA ）推荐的复习指导教材。包含四个部分：

Part1 Business Analysis －商业分析

Business Economics －商业经济学
Factors Affecting the Individual Firm
Consumption of Goods
Production Cost Functions
Market Structures and Pricing
The Economy as a System of Markets
Issues in Macroeconomics
Domestic Output, National Income, and Price Levels
Business Cycles
Fiscal Cycles
Money and Monetary Policy
Global business －全球商业环境
Global Trade
Foreign Exchange
Other Global Topics
Internal controls －内部控制
Risk Assessment and Controls
Internal Auditing
System Controls and Security Measures
Quantitative Methods －数量分析模型
Forecasting Analysis
Linear Programming
Network Analysis
Probability Concepts
Decision Tree Analysis
Other Quantitative Techniques
Financial Statement Analysis －财务报表分析
Development of Accounting Standards
Financial Statement Assurance
Short-Term Liquidity
Capital Structure and Solvency
Return on Invested Capital
Profitability Analysis
Earnings-Based Analysis
Other Analytical Issues

Part 2 Management Accounting and Reporting －管理会计和财务报告

Budget preparation －预算编制
Budgeting Concepts
Budget Systems
Annual Profit Plan and Supporting Schedules
Cost Management －成本管理
Terminology
Measurement Concepts
Accumulation Systems
Overhead Costs
Information Management －信息系统管理
Nature and Purpose of an Information System
Systems Development and Design
Technology of Information Systems
Electronic Commerce
Integrated Enterprise-Wide Data Model
Performance Measurement －业绩评价
Cost and Variance Measures
ResponsibilityCenters and Reporting Segments
Financial Measures
Balanced Scorecard
Quality Considerations
External Financial Reporting －对外财务报告

Part 3 Strategic Management －战略管理

Strategic planning －战略规划
Strategic and Tactical Planning
Manufacturing Paradigms
Business Process Performance
Strategic Marketing －战略营销
Strategic Role within the Firm
Managing Marketing Information
Market Segmentation, Targeting, and Positioning
Managing Products and Services
Pricing Strategy
Promotional Mix and Distribution Strategy
Corporate Finance －公司融资
Risk and Return
Financial Instruments
Cost of Capital
Managing Current Assets
Financing Current Assets
Decision Analysis －决策分析
Decision Process
Relevant Data Concepts
Cost/Volume/Profit Analysis
Marginal Analysis
Cost-Based Pricing
Investment Decisions －投资决策
Capital Budgeting Process
Discounted Cash Flow Analysis
Payback and Discounted Payback
Ranking Investment Projects
Risk Analysis in Capital Investment
Real Options in Capital Investments

Part 4 Business Applications －商业运用

Organization Management －组织管理
Organization Structures
Jobs and Teams
Leadership Styles and Sources of Power
Theories of Motivation
Diversity Issues
Organization Communication －组织沟通
Communication Models
Deterrents to Effective Communication
Behavioral Issues －行为决策
Alignment of Managerial and Organizational Goals
Behavioral Issues in Developing Budgets and Standards
Behavioral Issues in Performance Evaluation
Behavioral Issues in Reporting
Ethical Considerations －职业道德

　　 此课本是根据 IMA 的知识框架编制的，详细讲解了各个考点的知识。每一部分包含课程的概要、课程的目标、具体的课程内容和章节的测试题。