ACCA 新旧大纲对比
<P><B><o:p><FONT face="Times New Roman"></FONT></o:p></B></P><P align=center><B ><FONT face="Times New Roman">ACCA </FONT></B><B >新旧大纲对比</B><B ><o:p></o:p></B></P>
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<P ><FONT face="Times New Roman">2007</FONT>年<FONT face="Times New Roman">12</FONT>月执行的新大纲</P>
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<P ><STRONG>FUNDAMENTALS<o:p></o:p></STRONG></P>
<P ><FONT face=Arial>9 papers in total<o:p></o:p></FONT></P></TD>
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<P ><a href="http://www.accaspace.com/" target="_blank" >ACCAspace-领先的ACCA特许公认会计师专业网站</A>总结<o:p></o:p></P></TD>
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<P ><STRONG>KNOWLEDGE</STRONG><o:p></o:p></P></TD>
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<P ><FONT face=Arial>F1 Accountant in Business AB<o:p></o:p></FONT></P></TD>
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<P >公司会计<o:p></o:p></P></TD></TR>
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<P ><FONT face=Arial>F2 Management Accounting MA<o:p></o:p></FONT></P></TD>
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<P >管理会计<o:p></o:p></P></TD></TR>
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<P ><FONT face=Arial>F3 Financial Accounting FA<o:p></o:p></FONT></P></TD>
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<P >财务会计<o:p></o:p></P></TD></TR>
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<P ><STRONG>SKILLS </STRONG><o:p></o:p></P></TD>
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<P ><FONT face=Arial>F4 Corporate and Business Law CL<o:p></o:p></FONT></P></TD>
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<P >公司法和商法<o:p></o:p></P></TD></TR>
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<P ><FONT face=Arial>F5 Performance Management PM<o:p></o:p></FONT></P></TD>
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<P >业绩管理<o:p></o:p></P></TD></TR>
<TR >
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<P ><FONT face=Arial>F6 Taxation TX<o:p></o:p></FONT></P></TD>
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<P >税法<o:p></o:p></P></TD></TR>
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<P ><FONT face=Arial>F7 Financial Reporting FR<o:p></o:p></FONT></P></TD>
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<P >财务报告<o:p></o:p></P></TD></TR>
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<P ><FONT face=Arial>F8 Audit and Assurance AA<o:p></o:p></FONT></P></TD>
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<P >审计与认证<o:p></o:p></P></TD></TR>
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<P ><FONT face=Arial>F9 Financial Management FM<o:p></o:p></FONT></P></TD>
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<P >财务管理<o:p></o:p></P></TD></TR>
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<P ><STRONG>PROFESSIONAL</STRONG><br>5 papers in total<o:p></o:p></P></TD>
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<P ><STRONG>ESSENTIALS</STRONG><STRONG>所有三门</STRONG><o:p></o:p></P></TD>
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<P ><FONT face=Arial>P1 Professional Accountant PA<o:p></o:p></FONT></P></TD>
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<P >职业会计师<o:p></o:p></P></TD></TR>
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<P ><FONT face=Arial>P2 Corporate Reporting CR<o:p></o:p></FONT></P></TD>
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<P >公司报告<o:p></o:p></P></TD></TR>
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<P ><FONT face=Arial>P3 Business Analysis BA<o:p></o:p></FONT></P></TD>
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<P >商业分析<o:p></o:p></P></TD></TR>
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<P ><STRONG>OPTIONS </STRONG><STRONG>四门中任选二门</STRONG><o:p></o:p></P>
<P ><o:p> </o:p></P></TD>
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<P ><FONT face=Arial>P4 Advanced Financial Management AFM <o:p></o:p></FONT></P></TD>
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<P >高级财务管理<o:p></o:p></P></TD></TR>
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<P ><FONT face=Arial>P5 Advanced Performance Management APM<o:p></o:p></FONT></P></TD>
<TD vAlign=top width=132>
<P >高级业绩管理<o:p></o:p></P></TD></TR>
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<P ><FONT face=Arial>P6 Advanced Taxation ATX<o:p></o:p></FONT></P></TD>
<TD vAlign=top width=132>
<P >高级税法<o:p></o:p></P></TD></TR>
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<P ><FONT face=Arial>P7 Advanced Audit and Assurance AAA<o:p></o:p></FONT></P></TD>
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<P >高级审计与认证<o:p></o:p></P></TD></TR></TABLE></FONT></o:p></P>
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<P ><B>Progression through the syllabus</B><o:p></o:p></P>
<P><FONT size=2>To satisfy the exam requirements which are necessary to become an ACCA member, students must pass or be exempted from all nine exams in the Fundamentals level, pass all three exams in the Essentials module, and successfully complete two Options module exams in Professional level. Under the new qualification, there is no requirement for students to sit and/or pass any of the exams together, including the three Essentials module exams in the Professional level. </FONT></P>
<P><FONT size=2>Students are expected to study each module – Knowledge, Skills, Essentials and Options – in order. Students may attempt a maximum of four exams at any one sitting. Papers may be attempted from different modules at the same sitting as long as the modules are attempted in order. Students may vary the order they attempt exams within each module but they may not vary the order of the modules. However, ACCA strongly recommends that papers within a module are taken in order. </FONT></P>
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<P ><B><I>目前的考试大纲ACCA课程设置</I></B><B><I><o:p></o:p></I></B></P>
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<P align=center>阶段<o:p></o:p></P></TD>
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<P align=center>序号<o:p></o:p></P></TD>
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<P align=center>ACCA课程名称<o:p></o:p></P></TD>
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<P align=center><o:p> </o:p></P></TD></TR>
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<P align=center>1<o:p></o:p></P></TD>
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<P align=center>1.1<o:p></o:p></P></TD>
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<P align=center>Preparing Financial Statements<o:p></o:p></P></TD>
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<P align=center>财务报表编制<o:p></o:p></P></TD></TR>
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<P > <o:p></o:p></P></TD>
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<P align=center>1.2<o:p></o:p></P></TD>
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<P align=center>Financial Information for Management<o:p></o:p></P></TD>
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<P align=center>财务信息与管理<o:p></o:p></P></TD></TR>
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<P > <o:p></o:p></P></TD>
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<P align=center>1.3<o:p></o:p></P></TD>
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<P align=center>Managing People<o:p></o:p></P></TD>
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<P align=center>人力资源管理<o:p></o:p></P></TD></TR>
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<P align=center>2<o:p></o:p></P></TD>
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<P align=center>2.1<o:p></o:p></P></TD>
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<P align=center>Information Systems<o:p></o:p></P></TD>
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<P align=center>信息系统<o:p></o:p></P></TD></TR>
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<P > <o:p></o:p></P></TD>
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<P align=center>2.2<o:p></o:p></P></TD>
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<P align=center>Corporate and Business Law<o:p></o:p></P></TD>
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<P align=center>公司法与商法<o:p></o:p></P></TD></TR>
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<P > <o:p></o:p></P></TD>
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<P align=center>2.3<o:p></o:p></P></TD>
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<P align=center>Business Taxation<o:p></o:p></P></TD>
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<P align=center>企业税务<o:p></o:p></P></TD></TR>
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<P > <o:p></o:p></P></TD>
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<P align=center>2.4<o:p></o:p></P></TD>
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<P align=center>Financial Management and Control<o:p></o:p></P></TD>
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<P align=center>财务管理与控制<o:p></o:p></P></TD></TR>
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<P > <o:p></o:p></P></TD>
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<P align=center>2.5<o:p></o:p></P></TD>
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<P align=center>Financial Reporting<o:p></o:p></P></TD>
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<P align=center>财务报告<o:p></o:p></P></TD></TR>
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<P > <o:p></o:p></P></TD>
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<P align=center>2.6<o:p></o:p></P></TD>
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<P align=center>Audit and Internal Review<o:p></o:p></P></TD>
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<P align=center>审计与内部控制<o:p></o:p></P></TD></TR>
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<P align=center>3<o:p></o:p></P></TD>
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<P align=center>3.1<o:p></o:p></P></TD>
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<P align=center>Audit and Assurance Services<o:p></o:p></P></TD>
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<P align=center>审计与认证业务<o:p></o:p></P></TD></TR>
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<P > <o:p></o:p></P></TD>
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<P align=center>3.2<o:p></o:p></P></TD>
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<P align=center>Advanced Taxation<o:p></o:p></P></TD>
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<P align=center>高级税务<o:p></o:p></P></TD></TR>
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<P > <o:p></o:p></P></TD>
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<P align=center>3.3<o:p></o:p></P></TD>
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<P align=center>Performance Management<o:p></o:p></P></TD>
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<P align=center>业绩管理<o:p></o:p></P></TD></TR>
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<P > <o:p></o:p></P></TD>
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<P align=center>3.4<o:p></o:p></P></TD>
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<P align=center>Business Information Management<o:p></o:p></P></TD>
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<P align=center>企业信息管理<o:p></o:p></P></TD></TR>
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<P > <o:p></o:p></P></TD>
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<P align=center>3.5<o:p></o:p></P></TD>
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<P align=center>Strategic Business Planning and Development<o:p></o:p></P></TD>
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<P align=center>战略经营计划与开发<o:p></o:p></P></TD></TR>
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<P align=center>3.6<o:p></o:p></P></TD>
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<P align=center>Advanced Corporate Reporting<o:p></o:p></P></TD>
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<P align=center>高级公司报告<o:p></o:p></P></TD></TR>
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<P align=center>3.7<o:p></o:p></P></TD>
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<P align=center>Strategic Financial Management<o:p></o:p></P></TD>
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<P align=center>战略财务管理<o:p></o:p></P></TD></TR></TABLE>
<P ><B ><o:p><FONT face="Times New Roman"> </FONT></o:p></B></P>
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<P ><FONT face="Times New Roman">Examination conversion arrangements<BR ><BR ><o:p></o:p></FONT></P>
<P ><FONT face="Times New Roman">The exam conversion arrangements will ensure that no students are disadvantaged by the transition from the current to the new syllabus. The total assessment hours required of students transferring to the new syllabus will be no greater than under the current scheme. </FONT></P> <P 0cm 0cm 0pt"><FONT face="Times New Roman">Online exam conversion tool<p></p></FONT></P>
<P 0cm 0cm 0pt"><FONT face="Times New Roman">ACCA has developed a unique online exam conversion tool to help students, their tuition providers and employers calculate which papers they will need to complete on the new ACCA Qualification. Using the exam conversion tool, students can anticipate which papers they plan to have completed on the current scheme at the point of conversion to the new syllabus, calculate new paper equivalents, and obtain a summary of the exams they will be required to complete on the new syllabus. The online exam conversion tool also checks if the combination of exams selected by a student is allowed, based on the exam timetable and new progression rules. Feedback is provided if a student selects an invalid combination of papers. For example, students will be notified if they have selected to sit papers out of module order, chosen to sit more than four papers per exam session, or more than two papers from the Options module. The table below outlines the new paper equivalents. <p></p></FONT></P>
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<P 0cm 0cm 0pt"><FONT face="Times New Roman">Current exams <p></p></FONT></P></TD>
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<P 0cm 0cm 0pt"><FONT face="Times New Roman">Credit from new exams <p></p></FONT></P></TD></TR>
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<P 0cm 0cm 0pt"><FONT face="Times New Roman">PART ONE <p></p></FONT></P></TD>
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<P 0cm 0cm 0pt"><FONT face="Times New Roman">1.1 Preparing Financial Statements <p></p></FONT></P></TD>
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<P 0cm 0cm 0pt"><FONT face="Times New Roman">F3 Financial Accounting FA <p></p></FONT></P></TD></TR>
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<P 0cm 0cm 0pt"><FONT face="Times New Roman">1.2 Financial Information for Management <p></p></FONT></P></TD>
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<P 0cm 0cm 0pt"><FONT face="Times New Roman">F2 Management Accounting MA <p></p></FONT></P></TD></TR>
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<P 0cm 0cm 0pt"><FONT face="Times New Roman">1.3 Managing People <p></p></FONT></P></TD>
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<P 0cm 0cm 0pt"><FONT face="Times New Roman">F1 Accountant in Business AB <p></p></FONT></P></TD></TR>
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<P 0cm 0cm 0pt"><FONT face="Times New Roman">PART TWO <p></p></FONT></P></TD>
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<P 0cm 0cm 0pt"><FONT face="Times New Roman"> <p></p></FONT></P></TD></TR>
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<P 0cm 0cm 0pt"><FONT face="Times New Roman">2.1 Information Systems <p></p></FONT></P></TD>
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<P 0cm 0cm 0pt"><FONT face="Times New Roman">F5 Performance Management PM <p></p></FONT></P></TD></TR>
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<P 0cm 0cm 0pt"><FONT face="Times New Roman">2.2 Corporate and Business Law <p></p></FONT></P></TD>
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<P 0cm 0cm 0pt"><FONT face="Times New Roman">F4 Corporate and Business Law CL <p></p></FONT></P></TD></TR>
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<P 0cm 0cm 0pt"><FONT face="Times New Roman">2.3 Business Taxation <p></p></FONT></P></TD>
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<P 0cm 0cm 0pt"><FONT face="Times New Roman">F6 Taxation TX <p></p></FONT></P></TD></TR>
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<P 0cm 0cm 0pt"><FONT face="Times New Roman">2.4 Financial Management and Control <p></p></FONT></P></TD>
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<P 0cm 0cm 0pt"><FONT face="Times New Roman">F9 Financial Management FM <p></p></FONT></P></TD></TR>
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<P 0cm 0cm 0pt"><FONT face="Times New Roman">2.5 Financial Reporting <p></p></FONT></P></TD>
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<P 0cm 0cm 0pt"><FONT face="Times New Roman">F7 Financial Reporting FR <p></p></FONT></P></TD></TR>
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<P 0cm 0cm 0pt"><FONT face="Times New Roman">2.6 Audit and Internal Review <p></p></FONT></P></TD>
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<P 0cm 0cm 0pt"><FONT face="Times New Roman">F8 Audit and Assurance AA <p></p></FONT></P></TD></TR>
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<P 0cm 0cm 0pt"><FONT face="Times New Roman">PART THREE OPTION PAPERS <p></p></FONT></P></TD>
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<P 0cm 0cm 0pt"><FONT face="Times New Roman"> <p></p></FONT></P></TD></TR>
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<P 0cm 0cm 0pt"><FONT face="Times New Roman">3.1 Audit and Assurance Services <p></p></FONT></P></TD>
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<P 0cm 0cm 0pt"><FONT face="Times New Roman">P7 Advanced Audit and Assurance AAA <p></p></FONT></P></TD></TR>
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<P 0cm 0cm 0pt"><FONT face="Times New Roman">3.2 Advanced Taxation <p></p></FONT></P></TD>
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<P 0cm 0cm 0pt"><FONT face="Times New Roman">P6 Advanced Taxation ATX <p></p></FONT></P></TD></TR>
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<P 0cm 0cm 0pt"><FONT face="Times New Roman">3.3 Performance Management <p></p></FONT></P></TD>
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<P 0cm 0cm 0pt"><FONT face="Times New Roman">P5 Advanced Performance Management APM <p></p></FONT></P></TD></TR>
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<P 0cm 0cm 0pt"><FONT face="Times New Roman">3.4 Business Information Management <p></p></FONT></P></TD>
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<P 0cm 0cm 0pt"><FONT face="Times New Roman">An Option paper in Business Information Management<p></p></FONT></P></TD></TR>
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<P 0cm 0cm 0pt"><FONT face="Times New Roman">PART THREE CORE PAPERS <p></p></FONT></P></TD>
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<P 0cm 0cm 0pt"><FONT face="Times New Roman"> <p></p></FONT></P></TD></TR>
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<P 0cm 0cm 0pt"><FONT face="Times New Roman">3.5 Strategic Business Planning and Development <p></p></FONT></P></TD>
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<P 0cm 0cm 0pt"><FONT face="Times New Roman">P3 Business Analysis BA <p></p></FONT></P></TD></TR>
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<P 0cm 0cm 0pt"><FONT face="Times New Roman">3.6 Advanced Corporate Reporting <p></p></FONT></P></TD>
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<P 0cm 0cm 0pt"><FONT face="Times New Roman">P2 Corporate Reporting CR <p></p></FONT></P></TD></TR>
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<P 0cm 0cm 0pt"><FONT face="Times New Roman">3.7 Strategic Financial Management <p></p></FONT></P></TD>
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<P 0cm 0cm 0pt"><FONT face="Times New Roman">P1 Professional Accountant PA <BR>OR <BR>P4 Advanced Financial Management AFM <p></p></FONT></P></TD></TR></TABLE> <P 0cm 0cm 0pt"><FONT face="Times New Roman">Students who have passed Paper 3.4, Business Information Management on the current syllabus will receive credit for an Option paper in Business Information Management. Students who have passed Paper 3.7, Strategic Financial Management on the current syllabus and have not yet passed two option papers, may choose to receive credit for either Paper P1, Professional Accountant or Paper P4, Advanced Financial Management. Students who have passed Paper 3.7, Strategic Financial Management and two option papers on the current scheme will receive credit for Paper P1, Professional Accountant. <p></p></FONT></P>
<P 0cm 0cm 0pt"><FONT face="Times New Roman">Students registered on the current scheme at December 2007 will receive credit for all papers they have passed or been granted exemption from on the existing syllabus against the relevant papers within the new syllabus. <p></p></FONT></P>
<P 0cm 0cm 0pt"><FONT face="Times New Roman">Students will not undertake any additional hours of assessment under the new qualification than they would completing the existing scheme. <p></p></FONT></P>
<P 0cm 0cm 0pt"><FONT face="Times New Roman">The number of papers that can be sat will continue to be capped at a maximum of four per exam session. <p></p></FONT></P>
<P 0cm 0cm 0pt"><FONT face="Times New Roman">Students will be given sufficient notice of the papers they will need to complete under the new qualification. Students will be sent example conversion notices in August 2006 and also in February 2007. The last written exams under the current scheme will be held in June 2007. All current scheme students will be converted to the new qualification in August 2007 and notified of the papers they will need to complete under the new qualification. <p></p></FONT></P>
<P 0cm 0cm 0pt"><FONT face="Times New Roman">Current students will have their ten-year registration period extended as part of the conversion to the new qualification. <p></p></FONT></P>
<P 0cm 0cm 0pt"><B normal"><p><FONT face="Times New Roman"> </FONT></p></B></P> <p>请问楼主:新大纲有免考吗?具体的免考政策是什么呢?谢谢!</p> 谢谢 谢谢 谢谢 谢谢 谢谢 谢谢 谢谢 谢谢 <p>强</p><p></p> 谢谢了,很有用处呢。 谢谢了! <p>谢谢</p>
thxs
<p>thxs</p><p></p> <p>谢了,楼主!</p> TKS! <p>你們會否認為新大纲</p><p>會比較難 </p>页:
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