CMA考試要學習的知識點并不是很多，考生在掌握的時候，要懂得怎么去學習。CMA考綱要求的知識點只要有徹底的掌握才可以。

CMA考試大綱知識點：Short-term credit and working capital cost management 短期信貸和營運資本的成本管理！

z. demonstrate an understanding of how risk affects a firm’s approach to its current asset financing policy (aggressive, conservative, etc.) 理解風險如何影響企業(yè)流動資產(chǎn)融資政策的方式（激進式的、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 估計未利用現(xiàn)金折扣的年化成本和實際年利率

cc. calculate the effective annual interest rate of a bank loan with a compensating balance requirement and/or a commitment fee 計算有補償性余額要求和/或費情況下的銀行貸款的實際年利率

在掌握CMA考試知識點的時候，考生要學會自己去理解與運用。只有充足的CMA知識點的學習，才可以順利的通過考試。