1、风险管理的四个步骤、管理方式、好处、管理层对风险管理的态度、风险控制的作用；?
步骤：1.identify risk 2.assess risk 3.prioritize risk 4.formulate risk responses 5.monitor risk responses
好处：1.efficient use of resource 2.reducing operational surprises and losses
3.seizing opportunities 4.improve deployment of capital
5.reassuring investors will lower the cost of capital
态度：risk retention risk reduction risk sharing risk avoidance
2、间接法编制现金流量表、AR回收天数、与同行业比是否合理、固定费用的影响、EBIT，计算operating cashflow/fixed cost等，indirect method与direct method的区别。
Direct :It lists separate cash receipts and disbursements and reports net cash flow as the difference between them
Indirect :It begins with accrual-basis net income or the change in net assets and removes items that did not affect operating cash flow
3.问到了会计成本和经济成本的区别，问到了国际贸易中的风险和如何规避
Accounting cost:explicit cost
Economic cost:explicit cost plus implicit cost
风险规避：use stock option use forward contract use interest rate swap,currency swap,credit default swap
高顿网校特别提醒：已经报名2014年CMA考试的考生可按照复习计划有效进行！另外，高顿网校2014年CMA考试辅导高清课程已经开通，通过针对性地讲解、训练、答疑，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。
报考指南： 2014年CMA考试报考指南
考前冲刺：CMA考试试题 考试辅导
