ACCA 新旧大纲对比

ACCA 新旧大纲对比

2007年12月执行的新大纲

FUNDAMENTALS 9 papers in total	ACCAspace－领先的ACCA特许公认会计师专业网站总结
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 5 papers in total
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

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.