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2013年12月ACCA考试科目

来源：高顿网校 2013-07-16

　　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.

　　高顿网校特别提醒：已经报名2013年ACCA考试的考生可按照复习计划有效进行！另外，高顿网校2013年ACCA考试辅导高清课程已经开通，通过针对性地讲解、训练、答疑、模考，对学习过程进行全程跟踪、分析、指导，可以帮助考生全面提升备考效果。
　　
　　报考指南：2013年ACCA考试备考指南
　　考前冲刺：ACCA备考秘籍 ACCA暑期优惠
　　高清网课：ACCA考试网络课程　　

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acca考试怎么搭配科目？: 建议优先选择相关联的科目进行搭配报考，这样可以提高备考效率，减轻备考压力，1、F1-F4：为随时机考科目，难度较低，这里可以自行随意选择考试顺序。2、F5-F9：如果你的工作的和财务会计或者审计有关、或者你比较擅长财务和审计的话，推荐先考F7和F8。你可以选择一起考ACCA考试科目F7和F8或者先考F7（8）再考F8（7），这就要取决你一次想考几门。3、P阶段：选修科目中，建议企业首选AFM！第二部分科目进行选择，如果AA和SBR掌握学生更好，可以通过选择AAA，如果SBL掌握的好，可以自己选择APM。