2018年ACCA考試科目

  ACCA考試科目簡介

  第一部分為基礎階段,主要分為知識課程和技能課程兩個部分。知識課程主要涉及財務會計和管理會計方面的核心知識,也為接下去進行技能階段的詳細學習搭建了一個平臺。知識課程的三個科目同時也是FIA方式注冊學員所學習的FAB、FMA、FFA三個科目。

        技能課程共有六門課程,廣泛的涵蓋了一名會計師所涉及的知識領域及必須掌握的技能。具體課程為:

  第二部分為專業階段,主要分為核心課程和選修(四選二)課程。該階段的課程相當于碩士階段的課程 難度,是對第一部分課程的引申和發展。該階段課程引入了作為未來的高級會計師所必須的更高級的職業技能和知識技能。選修課程為從事高級管理咨詢或顧問職業 的學員,設計了解決更高級和更復雜的問題的技能。具體課程為:

  所有學生必須完成三門核心課程。

  ACCA課程體系圖解:

  * 更新內容:2018年9月新科目——SBL說明

  在2018年9月的分季考試中,ACCA將迎來一門全新的科目:SBL(Strategic Business Leader)。SBL將原有的P1和P3兩門科目合并,在吸收了兩門科目大量內容的基礎上,從更高視野、更深層次全面提升對于學生整體能力的考察力度。

  需要提醒大家的一點是:18年9月考季前已經通過P1和P3考生,將自動轉換為已通過SBL;如果只通過其中一門的話,已通過的一門則成績作廢,需要重新進行SBL的考試。

  SBL包含了P1和P3的大部分內容,但是SBL更加側重培養解決實際問題的能力,這也是新科目與之前最大的差異所在。

  新增添的“職業技能”板塊就是為了考驗考生在答題中是否能體現出專業能力,這一部分在考試中占有20分的比重,將成為考生們不得不攻克的一個重要環節。

  考試建議

  1.時間管理

  考試全程240分鐘,時間緊任務重,官方建議大家運用約40分鐘的時間來閱讀題目,并大致了解重要信息的位置,以方便答題時快速尋找。

  2.高效閱讀

  整個考試的文本長度大概在12-18頁之間,你的整個閱讀過程應該為答題要求所驅動,學會提煉重點,提升對知識點考察的敏銳度,這些能力都需要在日常閱讀中加以練習。

  3.仔細審題

  切中題目痛點,準確分析題目要求,如果沒有說到點子上,即便表達得再好也很難獲得分數。

  4.全局規劃

  縱覽試卷全局,有哪些分數有十足的把握,有哪些分數可能需要多下點功夫,在作答前要將這些了熟于胸,掌控好考試節奏,以智取分。

  5.寫作技巧

  下筆前一定要把握好自己的角色定位,將自己完全代入角色,站在角色的立場解決特定的問題。

  考試要求

  確保你回答的是與題目所要求的相關性最高、最重要、最關鍵的點,以質取勝切勿以量取勝。

  注意展現對問題的深度理解力,善于整合場景資源,并提升對所學知識的遷移能力,切勿僅僅照搬原文或者僅陳述原文所呈現的淺顯易懂的點。

  講重點,避免答案冗長,陳述過的點不必重復。注意表達的書面性,謹慎對待動詞的使用。

  處理多項答案時,注意各個論點的優先順序,注意答案呈現的邏輯性以及遞進性,切勿“機關槍”一般毫無頭緒的簡單陳列。

  在答題感覺上,始終保持一種“方案即將投入使用”的場景感,始終將利益相關者的需求置于首位。

  需要記住,SBL考試并非考察語言的雄辯力或者詞匯的豐富性或者語法的準確性,它不是一門語言考試,你的專業知識點仍是首要重要的。

  ACCA科目內容介紹(英文版)

  (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.

  • 推薦閱讀

    相關推薦

    考完ACCA能獲得什么證書?

    考完ACCA能獲得什么證書?您將在...

    2019-03-29 15:44:19
    ACCA在國內的就業前景到底怎樣?

    ACCA在國內的就業前景到底怎樣?...

    2019-01-30 10:25:32
    ACCA考試有什么規則?

    ACCA考試有什么規則?讓我們來看...

    2018-04-02 10:24:09
    ACCA考試報名注冊流程是怎樣的?

    ACCA考試報名注冊流程是怎樣的?...

    2018-04-02 10:25:03
    推薦文章
    法甲20182019积分榜