ACCA考试科目分为基础阶段(F段)和专业阶段(P段)两个阶段。

基础阶段分为知识课程和技能课程两个部分。知识课程主要涉及财务会计和管理会计方面的核心知识,也为接下去进行技能阶段的详细学习搭建了一个平台。FIA路线学员所学习的FAB、FMA、FFA分别对应F1、F2、F3。

技能课程共有六门课程,广泛的涵盖了一名会计师所涉及的知识领域及必须掌握的技能。具体课程为:

第二部分为专业阶段,主要分为核心课程和选修(四选二)课程。该阶段的课程相当于硕士阶段的课程 难度,是对第一部分课程的引申和发展。该阶段课程引入了作为未来的高级会计师所必须的更高级的职业技能和知识技能。选修课程为从事高级管理咨询或顾问职业 的学员,设计了解决更高级和更复杂的问题的技能。具体课程为:

学员必须按考试大纲设置的先后次序报考,即知识课程,技能课程,核心课程和选修课程。在一个课程中可以选择任意顺序报考。但ACCA建议在一个课程中也按照顺序报考。

除免试和已通过的课程外,每次最多报考4门。基础阶段的知识课程考试时间为两小时,基础阶段的技能课程和专业阶段所有课程考试时间为三小时,及格成绩为50分(百分制)。

ACCA科目内容介绍

(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.