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修水考生：ACCA考试科目内容详解F1-F9

来源：高顿网校 2015-01-22

　　（F1）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.　　漫漫考试路，各位考生，您准备好了吗？如何快乐高效的学习？高顿网校为广大学员提供2015年ACCA考试网络课程，请各位考生紧跟网校名师的步伐尽快进入备考复习，让高顿与您共同努力，2015年考试顺利通过！祝您梦想成真！免费听课>>

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