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ACCA考試科目介紹

樓主#
更多 發布于:2013-07-23 15:54
       目前ACCA實現的是2007年開始執行的考綱,該大綱充分表達了雇主和專業人士的意見,反映了現代商務社會對財務人員的要求。在學習過程中使學員全面掌握財務、財務管理、審計、稅務及經營戰略等方面的專業知識,提升分析能力并拓展戰略思維。新大綱共有十四門課程,分為兩個部分,具體科目如下:
      
      第一部分為基礎階段,主要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。知識課程的三個科目同時也是FIA方式注冊學員所學習的FAB、FMA、FFA三個科目。
      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。具體課程為:
課程類別 課程序號 課程名稱(中) 課程名稱(英)
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,是對第一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:
課程類別  課程序號  課程名稱(中) 課程名稱(英)
核心課程  P1 商業風險 Governance, Risk and Ethics(GRE)
P2 公司報告 Corporate Reporting (CR)
P3 商業分析 Business Analysis (BA)
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)
注意: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.
    (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 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.
 
 
喜歡0
沙發#
發布于:2013-08-09 10:43
謝謝分享
zz80zwj
大學②年級
大學②年級
板凳#
發布于:2013-10-29 14:29
小白受教了
龍行寰宇
大學①年級
大學①年級
地板#
發布于:2013-11-06 01:28
受教了!
diewxiao
大學②年級
大學②年級
4樓#
發布于:2013-11-12 15:29
這可不是兩年能考完的事啊,,
MilujiTe
大學①年級
大學①年級
5樓#
發布于:2014-01-09 16:09
后面的英語說得是什么啊。。。
6樓#
發布于:2014-02-21 12:14
thanks,對新人很有幫助
Zy_syj
大學①年級
大學①年級
7樓#
發布于:2015-08-12 13:29
謝謝啦 哈哈哈

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