如果有一句话高度概括CIMA和ACCA的区别，我会这样说。ACCA students are more focused on understanding the impact of events happened in the past by reading the financial statements, for they are more familiar with financial reporting, taxation and auditing. Hence they are expected to be trained as an external services provider to work for the big4 companies. For contrast, the CIMA students aretrained to be more forward thinking in order to add value on decision making and more concerned about events happens in the future, for their fundamental ability is to understand the cost structure and any potential improvement can be done by understanding thecost drivers and market force. But, there is one common interest that both CIMA and ACCA students share which is to understand the preparation and presentation of financial reports and its impacts on decision making for investors at global scale and by using thisability of understanding the financial reports, they both are expected to be skilful financial reports readers to support economic decision making.不好意思，这句话有点长，而且也不是一句话。
