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2020年acca考試科目介紹
第一部分為基礎(chǔ)階段，主要分為知識(shí)課程和技能課程兩個(gè)部分。知識(shí)課程主要涉及財(cái)務(wù)會(huì)計(jì)和管理會(huì)計(jì)方面的核心知識(shí)，也為接下去進(jìn)行技能階段的詳細(xì)學(xué)習(xí)搭建了一個(gè)平臺(tái)。知識(shí)課程的三個(gè)科目同時(shí)也是FIA方式注冊(cè)學(xué)員所學(xué)習(xí)的FAB、FMA、FFA三個(gè)科目。
技能課程共有六門課程，廣泛的涵蓋了一名會(huì)計(jì)師所涉及的知識(shí)領(lǐng)域及必須掌握的技能。具體課程為：
再送大家一個(gè)2020ACCA資料包，可以分享給小伙伴，自提，戳：ACCA資料【新手指南】+內(nèi)部講義+解析音頻
再送大家一個(gè)2020ACCA資料包，可以分享給小伙伴，自提，戳：ACCA資料【新手指南】+內(nèi)部講義+解析音頻
課程類別 | 課程序號(hào) | 課程名稱(中) | 課程名稱(英) |
知識(shí)課程 | AB | 會(huì)計(jì)師與企業(yè) | Accountant in Business |
MA | 管理會(huì)計(jì) | Management Accounting | |
FA | 財(cái)務(wù)會(huì)計(jì) | Financial Accounting | |
技能課程 | LW | 公司法與商法 | Corporate and Business Law |
PM | 業(yè)績(jī)管理 | Performance Management | |
TX | 稅務(wù) | Taxation | |
FR | 財(cái)務(wù)報(bào)告 | Financial Reporting | |
AA | 審計(jì)與認(rèn)證業(yè)務(wù) | Audit and Assurance | |
FM | 財(cái)務(wù)管理 | Financial Management |
課程類別 | 課程序號(hào) | 課程名稱(中) | 課程名稱(英) |
核心課程 | SBL | 戰(zhàn)略商業(yè)領(lǐng)袖 | Strategic Business Leader |
SBR | 戰(zhàn)略商業(yè)報(bào)告 | Strategic Business Reporting | |
選修課程 | AFM | 高級(jí)財(cái)務(wù)管理 | Advanced Financial Management |
APM | 高級(jí)業(yè)績(jī)管理 | Advanced Performance Management | |
ATX | 高級(jí)稅務(wù) | Advanced Taxation | |
AAA | 高級(jí)審計(jì)與認(rèn)證業(yè)務(wù) | Advanced Audit and Assurance |
考試建議
1.時(shí)間管理
考試全程240分鐘，時(shí)間緊任務(wù)重，官方建議大家運(yùn)用約40分鐘的時(shí)間來(lái)閱讀題目，并大致了解重要信息的位置，以方便答題時(shí)快速尋找。
2.高效閱讀
整個(gè)考試的文本長(zhǎng)度大概在12-18頁(yè)之間，你的整個(gè)閱讀過(guò)程應(yīng)該為答題要求所驅(qū)動(dòng)，學(xué)會(huì)提煉重點(diǎn)，提升對(duì)知識(shí)點(diǎn)考察的敏銳度，這些能力都需要在日常閱讀中加以練習(xí)。
3.仔細(xì)審題
切中題目痛點(diǎn)，準(zhǔn)確分析題目要求，如果沒(méi)有說(shuō)到點(diǎn)子上，即便表達(dá)得再好也很難獲得分?jǐn)?shù)。
4.全局規(guī)劃
縱覽試卷全局，有哪些分?jǐn)?shù)有十足的把握，有哪些分?jǐn)?shù)可能需要多下點(diǎn)功夫，在作答前要將這些了熟于胸，掌控好考試節(jié)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(chǎng)解決特定的問(wèn)題。
考試要求
確保你回答的是與題目所要求的相關(guān)性最高、最重要、最關(guān)鍵的點(diǎn)，以質(zhì)取勝切勿以量取勝。
注意展現(xiàn)對(duì)問(wèn)題的深度理解力，善于整合場(chǎng)景資源，并提升對(duì)所學(xué)知識(shí)的遷移能力，切勿僅僅照搬原文或者僅陳述原文所呈現(xiàn)的淺顯易懂的點(diǎn)。
講重點(diǎn)，避免答案冗長(zhǎng)，陳述過(guò)的點(diǎn)不必重復(fù)。注意表達(dá)的書面性，謹(jǐn)慎對(duì)待動(dòng)詞的使用。
處理多項(xiàng)答案時(shí)，注意各個(gè)論點(diǎn)的優(yōu)先順序，注意答案呈現(xiàn)的邏輯性以及遞進(jìn)性，切勿“機(jī)關(guān)槍”一般毫無(wú)頭緒的簡(jiǎn)單陳列。
在答題感覺(jué)上，始終保持一種“方案即將投入使用”的場(chǎng)景感，始終將利益相關(guān)者的需求置于首位。
需要記住，SBL考試并非考察語(yǔ)言的雄辯力或者詞匯的豐富性或者語(yǔ)法的準(zhǔn)確性，它不是一門語(yǔ)言考試，你的專業(yè)知識(shí)點(diǎn)仍是首要重要的。小編再送一個(gè)ACCA考試資料包，可以分享給小伙伴，自提，戳：ACCA資料【新手指南】+內(nèi)部講義+解析音頻
ACCA科目?jī)?nèi)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 *uation,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.
(SBL)Strategic Business Leader
(SBR)Strategic Business Reporting
(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 *uation of the performance of an organisation and its strategic development.
(P7)Advanced Audit and Assurance(INT)
To analyse,*uate and conclude on the assurance engagement and other audit and assurance issues in the context of best practice and current developments.
