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ACCA考什么內容 ACCA考試科目有哪些

時間:2021-10-22 14:31 作者:webmng
ACCA考試科目分為基礎階段(F段)和專業階段(P段)兩個階段?;A階段分為知識課程和技能課程兩個部分。知識課程主要涉及財務會計和管理會計方面的核心知識,也為接下去進行技能階段的詳細學習搭建了一個平臺。FIA路線學員所學習的FAB、FMA、FFA分別對應F1、F2、F3。技能課程共有六門課程,廣泛的涵蓋了一名會計師所涉及的知識領域及必須掌握的技能。下面是由東亞國際ACCA小編為大家整理的ACCA考試科目介紹 ACCA考試科目有哪些
具體課程為:
知識課程
F1
 會計師與企業
 Accountant in Business (AB/FAB)
F2
 管理會計
 Management Accounting (MA/FMA)
F3
 財務會計
 Financial Accounting (FA/FFA)
技能課程
F4
 公司法與商法
 Corporate and Business Law (CL)
F5
 業績管理
 Performance Management (PM)
F6
 稅務
 Taxation (TX)
F7
 財務報告
 Financial Reporting (FR)
F8
 審計與認證業務
 Audit and Assurance (AA)
F9
 財務管理
 Financial Management (FM)
第二部分為專業階段,主要分為核心課程和選修(四選二)課程。該階段的課程相當于碩士階段的課程 難度,是對前沿部分課程的引申和發展。該階段課程引入了作為未來的高級會計師所必須的更高級的職業技能和知識技能。選修課程為從事高級管理咨詢或顧問職業 的學員,設計了解決更高級和更復雜的問題的技能。具體課程為:
SBR由原P2(Corporate Reporting)轉化而來,從2018年9月開始實施。SBR考試更加強調“向各類stakeholders提供報告的能力”。
SBL(取代了原P1和P3考試)考試在2018年10月起推行,ACCA不斷與時俱進,將雇主要求達到的能力融入在考試案例中,希望盡可能地為大家展現真實的工作環境,把你放入具體情境中答題。

選修課程
(4選2)
P4
 高級財務管理
 Advanced Financial Management (AFM)
P5
 高級業績管理
 Advanced Performance Management (APM)
P6
 高級稅務
 Advanced Taxation (ATX)
P7
 高級審計與認證業務
 Advanced Audit and Assurance (AAA)
所有學生必須完成三門核心課程。
ACCA科目內容介紹
(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.
(SBL)Strategic Business Leader
(原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.
(原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.
(SBR)Strategic Business Reporting
(原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.
(P4) Advanced Financial Management
To 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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