ACCA考试科目简介.docxVIP

ACCA考试科目简介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。具体课程为：?课程类别课程序号课程名称(中)课程名称(英)知识课程F1会计师与企业Accountant in Business (AB/FAB)F2管理会计Management Accounting (MA/FMA)F3财务会计Financial Accounting (FA/FFA)技能课程F4公司法与商法Corporate and Business Law (CL)F5业绩管理Performance Management (PM)F6税务Taxation (TX)F7财务报告Financial Reporting (FR)F8审计与认证业务Audit and Assurance (AA)F9财务管理Financial Management (FM)?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。具体课程为：?课程类别课程序号课程名称(中)课程名称(英)核心课程P1商业风险Governance, Risk and Ethics(GRE)P2公司报告Corporate Reporting (CR)P3商业分析Business Analysis (BA)选修课程（4选2）P4高级财务管理Advanced Financial Management (AFM)P5高级业绩管理Advanced Performance Management (APM)P6高级税务Advanced Taxation (ATX)P7高级审计与认证业务Advanced Audit and Assurance (AAA)所有学生必须完成三门核心课程。ACCA科目内容介绍(F1/FAB) Foundations of Accounting in BusinessTo introduce knowledge and understanding of the business and its environment and the influence this has on how organisations are structured and on the role of the accounting and other key business functions in contributing to the efficient, effective and ethical management and development of an organisation and its people and systems.(F2/FMA) Foundations of Management AccountingTo develop knowledge and understanding of providing basic management information in an organisation to support management in planning and decision- making.(F3/FFA) Foundations of Financial AccountingTo develop knowledge and understanding of the underlying principles and concepts relating to financial accounting and technical proficiency in the use of double-entry accounting techniques including the preparation of basic financial statements.(F4) Corporate and Business LawTo develop knowledge and skills in the understanding of the general legal framework, and of specific legal areas relating to busines