CPA《财务成本管理》科目涉及财务管理和成本管理两部分内容。在历年的考试中,该科目十分注重对考生应用、分析、综合与评价能力的测试,由于主观题占60分左右,因此要求考生能够熟练地掌握该科目的重点内容,还要具有较强的分析、判断和综合能力。其中,财务管理的主要内容涉及投资决策、融资决策和股利决策,具体内容较多,在计算过程中涉及的公式也较多。因此,对于参加该科考试的同 CPA “financial cost management” subject involves two parts of financial management and cost management. In the exams over the years, the subject places great emphasis on the test of the candidates’ ability to apply, analyze, synthesize and evaluate. Since the subjective questions occupy about 60 minutes, the subjects are required to master the key contents of the subject skillfully and have a strong Analysis, judgment and comprehensive ability. Among them, the main contents of financial management involve investment decision-making, financing decision-making and dividend decision-making, with more concrete contents and more formulas involved in the calculation process. Therefore, for the examination of the same section