AIA1-16中英文.docxVIP

Paper 1 Financial Accounting 1（财务会计1）Aims （课程目标）To examine the candidate’s knowledge and understanding of the theory of accounting and its application?to the practical situations indicated in?the syllabus.主要是考察学员对会计理论及考试大纲所示的实际应用的知识和理解。Learning Outcomes （学习收获）After successfully completing this paper candidates should be able to: 成功完成本科目后，学员应能：Describe, prepare and summarise basic accounting records 编制和汇总基本会计记录explain?and identify for application?appropriate accounting concepts and conventions in?the preparation?of financial statements;学员能够解释且运用恰当的会计知识与规定准备财务报表prepare financial statements for sole traders, partnerships and limited companies; and describe and explain?the financial position?and performance of an?organization为私人企业主，合资企业及有限责任公司能够准备财务表格，并且能描述和解释在机构中财务的地位与表现。Paper 2 Business EconomicsAims （课程目标）To examine the candidate’s knowledge and understanding of:用于考查学员对下列问题的掌握和理解：Economic problems and possible solutions, together with?a comprehension?of the necessary tools for economic analysis and the relevant social and technological environments within?which?economic policies are applied经济问题及可能的解决方案，以及对必要的经济分析工具和经济政策所适用的相关社会、技术环境的理解The candidate’s ability to apply knowledge of the analysis of particular economic situations in?the United Kingdom, Europe and the Rest Of the World including developing countries.运用所学知识，分析英国、欧洲及全球的发展中国家的特殊经济形势之能力Learning Outcomes（学习收获）After successfully completing this paper candidates should be able to:在顺利完成本课程后，学员应能够：Describe the nature and scope of economics描述经济学的范围及性质Explain?economic problems and describe possible solutions解释经济问题，描述可行的解决方案Identify and explain?appropriate tools for economic analysis识别和解释恰当的经济分析工具Describe the social and technological environments within?which?economic policies are applied, and apply knowledge and the analysis of specified economic situations in?the UK, Europe and developing countries描述经济政策所适用的社会及科技环境，运用所学知识，分析英国、欧洲和发展中国家各自的经济状况。Paper 3 Management Accounting 1Aims （课程目标）To examine the candidate’s know