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ACCA考试科目内容介绍(英文版)

来源:未知 发布时间:2020-03-24 15:50

ACCA考试科目一共有15门,共分为两个阶段,分别是F阶段和P阶段,其中又分为几个部分,F1-F3属于知识课程部分,F4-F9属于技能课程部分,SBL-SBR属于核心课程部分,P4-P7(选修两门)属于选修课程部分,ACCA考生只需通过13门考试即可。
  ACCA考试科目一共有15门,共分为两个阶段,分别是F阶段和P阶段,其中又分为几个部分,F1-F3属于知识课程部分,F4-F9属于技能课程部分,SBL-SBR属于核心课程部分,P4-P7(选修两门)属于选修课程部分,ACCA考生只需通过13门考试即可。
 
  (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.
 
  泽稷网校特别提醒:已经报名2020年ACCA考试的考生可按照复习计划有效进行!另外,泽稷网校2020年ACCA考试辅导课程已经开通,通过针对性地讲解、训练、答疑、模考,对学习过程进行全程跟踪、分析、指导,可以帮助考生全面提升备考效果。




 
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