ACCA 新旧大纲对比
2007年12月执行的新大纲
FUNDAMENTALS 9 papers in total KNOWLEDGE F1 Accountant in Business AB 公司会计 F2 Management Accounting MA 管理会计 F3 Financial Accounting FA 财务会计 SKILLS F4 Corporate and Business Law CL 公司法和商法 F5 Performance Management PM 业绩管理 F6 Taxation TX 税法 F7 Financial Reporting FR 财务报告 F8 Audit and Assurance AA 审计与认证 F9 Financial Management FM 财务管理 PROFESSIONAL ESSENTIALS所有三门 P1 Professional Accountant PA 职业会计师 P2 Corporate Reporting CR 公司报告 P3 Business Analysis BA 商业分析 OPTIONS 四门中任选二门 P4 Advanced Financial Management AFM 高级财务管理 P5 Advanced Performance Management APM 高级业绩管理 P6 Advanced Taxation ATX 高级税法 P7 Advanced Audit and Assurance AAA 高级审计与认证
5 papers in total
Progression through the syllabus
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.
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.
目前的考试大纲ACCA课程设置
阶段 |
序号 |
ACCA课程名称 |
|
1 |
1.1 |
Preparing Financial Statements |
财务报表编制 |
|
1.2 |
Financial Information for Management |
财务信息与管理 |
|
1.3 |
Managing People |
人力资源管理 |
2 |
2.1 |
Information Systems |
信息系统 |
|
2.2 |
Corporate and Business Law |
公司法与商法 |
|
2.3 |
Business Taxation |
企业税务 |
|
2.4 |
Financial Management and Control |
财务管理与控制 |
|
2.5 |
Financial Reporting |
财务报告 |
|
2.6 |
Audit and Internal Review |
审计与内部控制 |
3 |
3.1 |
Audit and Assurance Services |
审计与认证业务 |
|
3.2 |
Advanced Taxation |
高级税务 |
|
3.3 |
Performance Management |
业绩管理 |
|
3.4 |
Business Information Management |
企业信息管理 |
|
3.5 |
Strategic Business Planning and Development |
战略经营计划与开发 |
|
3.6 |
Advanced Corporate Reporting |
高级公司报告 |
|
3.7 |
Strategic Financial Management |
战略财务管理 |
Examination conversion arrangements
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.
Online exam conversion tool
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.
Current exams |
Credit from new exams |
PART ONE |
|
1.1 Preparing Financial Statements |
F3 Financial Accounting FA |
1.2 Financial Information for Management |
F2 Management Accounting MA |
1.3 Managing People |
F1 Accountant in Business AB |
PART TWO |
|
2.1 Information Systems |
F5 Performance Management PM |
2.2 Corporate and Business Law |
F4 Corporate and Business Law CL |
2.3 Business Taxation |
F6 Taxation TX |
2.4 Financial Management and Control |
F9 Financial Management FM |
2.5 Financial Reporting |
F7 Financial Reporting FR |
2.6 Audit and Internal Review |
F8 Audit and Assurance AA |
PART THREE OPTION PAPERS |
|
3.1 Audit and Assurance Services |
P7 Advanced Audit and Assurance AAA |
3.2 Advanced Taxation |
P6 Advanced Taxation ATX |
3.3 Performance Management |
P5 Advanced Performance Management APM |
3.4 Business Information Management |
An Option paper in Business Information Management |
PART THREE CORE PAPERS |
|
3.5 Strategic Business Planning and Development |
P3 Business Analysis BA |
3.6 Advanced Corporate Reporting |
P2 Corporate Reporting CR |
3.7 Strategic Financial Management |
P1 Professional Accountant PA |
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.
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.
Students will not undertake any additional hours of assessment under the new qualification than they would completing the existing scheme.
The number of papers that can be sat will continue to be capped at a maximum of four per exam session.
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.
Current students will have their ten-year registration period extended as part of the conversion to the new qualification.
请问楼主:新大纲有免考吗?具体的免考政策是什么呢?谢谢!
强
谢谢
thxs
谢了,楼主!
你們會否認為新大纲
會比較難
变化不小啊
谢谢!
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