2015年6月份ACCA考試就近在眼前，金程網(wǎng)校為廣大學(xué)員梳理歷年來的高頻考試熱點(diǎn)，幫助學(xué)員迅速掌握CFA一級(jí)考試內(nèi)容，建立系統(tǒng)的知識(shí)框架，為學(xué)員的復(fù)習(xí)沖刺工作打下扎實(shí)的專業(yè)基礎(chǔ)。金程網(wǎng)校同時(shí)開通免費(fèi)題庫，為學(xué)員提供歷年來ACCA考試真題，幫助學(xué)員加強(qiáng)訓(xùn)練，提前熟悉考場規(guī)則。今天小編為大家介紹的是關(guān)于ACCA考試科目的一些詳情，希望對大家的備考工作有所幫助。2015年ACCA考試講義+大綱+真題免費(fèi)獲取》》
ACCA考試科目簡介
第一部分為基礎(chǔ)階段，主要分為知識(shí)課程和技能課程兩個(gè)部分。知識(shí)課程主要涉及財(cái)務(wù)會(huì)計(jì)和管理會(huì)計(jì)方面的核心知識(shí)，也為接下去進(jìn)行技能階段的詳細(xì)學(xué)習(xí)搭建了一個(gè)平臺(tái)。知識(shí)課程的三個(gè)科目同時(shí)也是FIA方式注冊學(xué)員所學(xué)習(xí)的FAB、FMA、FFA三個(gè)科目。技能課程共有六門課程，廣泛的涵蓋了一名會(huì)計(jì)師所涉及的知識(shí)領(lǐng)域及必須掌握的技能。具體課程為：
|
課程類別 |
課程序號(hào) |
課程名稱(中) |
課程名稱(英) |
|
知識(shí)課程 |
F1 |
會(huì)計(jì)師與企業(yè) |
Accountant in Business (AB/FAB) |
|
F2 |
管理會(huì)計(jì) |
Management Accounting (MA/FMA) |
|
|
F3 |
財(cái)務(wù)會(huì)計(jì) |
Financial Accounting (FA/FFA) |
|
|
技能課程 |
F4 |
公司法與商法 |
Corporate and Business Law (CL) |
|
F5 |
業(yè)績管理 |
Performance Management (PM) |
|
|
F6 |
稅務(wù) |
Taxation (TX) |
|
|
F7 |
財(cái)務(wù)報(bào)告 |
Financial Reporting (FR) |
|
|
F8 |
審計(jì)與認(rèn)證業(yè)務(wù) |
Audit and Assurance (AA) |
|
|
F9 |
財(cái)務(wù)管理 |
Financial Management (FM) |
ACCA考試第二部分為專業(yè)階段，主要分為核心課程和選修（四選二）課程。該階段的課程相當(dāng)于碩士階段的課程 難度，是對第一部分課程的引申和發(fā)展。該階段課程引入了作為未來的會(huì)計(jì)師所必須的更的職業(yè)技能和知識(shí)技能。選修課程為從事管理咨詢或顧問職業(yè)的學(xué)員，設(shè)計(jì)了解決更和更復(fù)雜的問題的技能，具體課程為：
|
課程類別 |
課程序號(hào) |
課程名稱(中) |
課程名稱(英) |
|
核心課程 |
P1 |
商業(yè)風(fēng)險(xiǎn) |
Governance, Risk and Ethics(GRE) |
|
P2 |
公司報(bào)告 |
Corporate Reporting (CR) |
|
|
P3 |
商業(yè)分析 |
Business Analysis (BA) |
|
|
選修課程 |
P4 |
財(cái)務(wù)管理 |
Advanced Financial Management (AFM) |
|
P5 |
業(yè)績管理 |
Advanced Performance Management (APM) |
|
|
P6 |
稅務(wù) |
Advanced Taxation (ATX) |
|
|
P7 |
審計(jì)與認(rèn)證業(yè)務(wù) |
Advanced Audit and Assurance (AAA) |
所有學(xué)生必須完成三門核心課程。
ACCA課程體系圖解：
ACCA科目內(nèi)容介紹
(F1/FAB) Foundations of Accounting in Business
To 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 Accounting
To 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 Accounting
To 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 Law
To develop knowledge and skills in the understanding of the general legal framework, and of specific legal areas relating to business, recognizing the need to seek further specialist leg advice where necessary.
(F5) Performance Management
To develop knowledge and skills in the application of management accounting techniques to quantitative and qualitative information for planning, decision-making, performance evaluation, and control
(F6) Taxation (UK)
To develop knowledge and skills relating to the tax system as applicable to individuals, single companies, and groups of companies.
(F7) Financial Reporting (INT)
To develop knowledge and skills in understanding and applying accounting standards and the theoretical framework in the preparation of financial statements of entities, including groups and how to analyse and interpret those financial statements.
(F8) Audit and Assurance (INT)
To develop knowledge and understanding of the process of carrying out the assurance engagement and its application in the context of the professional regulatory framework.
(F9) Financial Management
To develop the knowledge and skills expected of a finance manager, in relation to investment, financing, and dividend policy decisions.
(P1) Governance, Risk and Ethics
To apply relevant knowledge, skills and exercise professional judgment in carrying out the role of the accountant relating to governance, internal control, compliance and the management of risk within an organisation, in the context of an overall ethical framework.
(P2) Corporate Reporting (INT)
To apply knowledge, skills and exercise professional judgement in the application and evaluation of financial reporting principles and practices in a range of business contexts and situations.
(P3) Business Analysis
To apply relevant knowledge, skills, and exercise professional judgement in assessing strategic position, determining strategic choice, and implementing strategic action through beneficial business process and structural change; coordinating knowledge systems and information technology and by effectively managing processes projects, and people within financial and other resource constraints.
(P4) Advanced Financial ManagementTo apply relevant knowledge, skills and exercise professional judgement as expected of a senior financial executive or advisor, in taking or recommending decisions relating to the financial management of an organisation.
(P5) Advanced Performance Management
To apply relevant knowledge, skills and exercise professional judgement in selecting and applying strategic management accounting techniques in different business contexts and to contribute to the evaluation of the performance of an organisation and its strategic development.
(P7)Advanced Audit and Assurance (INT)
To analyse, evaluate and conclude on the assurance engagement and other audit and assurance issues in the context of best practice and current developments.
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