ACCA考试科目 Lo^0VD!O
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zQ?E ACCA科目简介 9`P<|(
{sn RS)- 目前ACCA实现的是2007年开始执行的考纲，该大纲充分表达了雇主和专业人士的意见，反映了现代商务社会对财务人员的要求。在学习过程中使学员全面掌握财务、财务管理、审计、税务及经营战略等方面的专业知识，提升分析能力并拓展战略思维。新大纲共有十四门课程，分为两个部分，具体科目如下: :.863_/
f}JiYZ DJxe3< 第一部分为基础阶段，主要分为知识课程和技能课程两个部分。知识课程主要涉及财务会计和管理会计方面的核心知识，也为接下去进行技能阶段的详细学习搭建了一个平台。知识课程的三个科目同时也是FIA方式注册学员所学习的FAB、FMA、FFA三个科目。技能课程共有六门课程，广泛的涵盖了一名会计师所涉及的知识领域及必须掌握的技能。 F?UI8 e6E{ l 具体课程为：
uh i(Gny. 第二部分为专业阶段，主要分为核心课程和选修（四选二）课程。该阶段的课程相当于硕士阶段的课程难度，是对第一部分课程的引申和发展。该阶段课程引入了作为未来的高级会计师所必须的更高级的职业技能和知识技能。选修课程为从事高级管理咨询或顾问职业的学员，设计了解决更高级和更复杂的问题的技能。 !^{0vFWE b&AGVWhh 具体课程为：
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ACCA科目内容介绍 lSGtbSyDI (F1/FAB) Foundations of Accounting in Business DQC=f 8
To introduceknowledge and understanding of the business and its environment and theinfluence this has on how organisations are structured and on the role of theaccounting and other key business functions in contributing to the efficient,effective and ethical management and development of an organisation and itspeople and systems.
(F2/FMA) Foundations of Management Accounting |'$E -[
To develop knowledgeand understanding of providing basic management information in an organisationto support management in planning and decision- making.
(F3/FFA) Foundations of Financial Accounting KxyD{W1
To develop knowledgeand understanding of the underlying principles and concepts relating tofinancial accounting and technical proficiency in the use of double-entryaccounting techniques including the preparation of basic financialstatements.
(F4) Corporate and Business Law ^P4q6BW
To develop knowledge and skillsin the understanding of the general legal framework, and of specific legal areasrelating to business, recognizing the need to seek further specialist leg advicewhere necessary.
(F5) Performance Management zX{O "w
To develop knowledge and skills in theapplication of management accounting techniques to quantitative and qualitativeinformation for planning, decision-making, performance evaluation, andcontrol.
(F6) Taxation (UK) VRuY8<E
To develop knowledge and skills relating to thetax system as applicable to individuals, single companies, and groups ofcompanies.
(F7) Financial Reporting (INT) T bMW?Su
To develop knowledge and skills inunderstanding and applying accounting standards and the theoretical framework inthe preparation of financial statements of entities, including groups and how toanalyse and interpret those financial statements.
(F8) Audit and Assurance (INT) ~#z8 Q{!O
To develop knowledge andunderstanding of the process of carrying out the assurance engagement and itsapplication in the context of the professional regulatoryframework.
(F9) Financial Management =Q\z*.5j.
To develop the knowledge and skillsexpected of a finance manager, in relation to investment, financing, anddividend policy decisions.
(P1) Governance, Risk and Ethics en6Kdqe
To apply relevant knowledge,skills and exercise professional judgment in carrying out the role of theaccountant relating to governance, internal control, compliance and themanagement of risk within an organisation, in the context of an overall ethicalframework.
(P2) Corporate Reporting (INT) 9 7/"5i9
To apply knowledge, skills andexercise professional judgement in the application and evaluation of financialreporting principles and practices in a range of business contexts andsituations.
(P3) Business Analysis F E`4%X
To apply relevant knowledge, skills, andexercise professional judgement in assessing strategic position, determiningstrategic choice, and implementing strategic action through beneficial businessprocess and structural change; coordinating knowledge systems and informationtechnology and by effectively managing processes projects, and people withinfinancial and other resource constraints.
(P4) Advanced Financial Management c1!0Z28
To apply relevant knowledge,skills and exercise professional judgement as expected of a senior financialexecutive or advisor, in taking or recommending decisions relating to thefinancial management of an organisation.
(P5) Advanced Performance Management $A GW8"
To apply relevant knowledge,skills and exercise professional judgement in selecting and applying strategicmanagement accounting techniques in different business contexts and tocontribute to the evaluation of the performance of an organisation and itsstrategic development.
(P7)Advanced Audit and Assurance (INT) b.h:~ATgN
To analyse, evaluate andconclude on the assurance engagement and other audit and assurance issues in thecontext of best practice and current developments.
