ACCA考试科目简介
第一部分为基础阶段，主要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。知识课程的三个科目同时也是FIA方式注册学员所学习的FAB、FMA、FFA三个科目。
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：
| 课程类别 | 课程序号 | 课程名称(中) | 课程名称(英) |
|---|---|---|---|
| 知识课程 | F1 | 会计师与企业 | Accountant in Business (AB/FAB) |
| F2 | 管理会计 | Management Accounting (MA/FMA) | |
| F3 | 财务会计 | Financial Accounting (FA/FFA) | |
| 技能课程 | F4 | 公司法与商法 | Corporate and Business Law (CL) |
| F5 | 业绩管理 | Performance Management (PM) | |
| F6 | 税务 | Taxation (TX) | |
| F7 | 财务报告 | Financial Reporting (FR) | |
| F8 | 审计与认证业务 | Audit and Assurance (AA) | |
| F9 | 财务管理 | Financial Management (FM) |
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：
| 课程类别 | 课程序号 | 课程名称(中) | 课程名称(英) |
|---|---|---|---|
| 核心课程 | SBL | 战略商业领袖 | Strategic Business Leader |
| SBR | 战略商业报告 | Strategic Business Reporting | |
| 选修课程（4选2） | P4 | 高级财务管理 | Advanced Financial Management (AFM) |
| P5 | 高级业绩管理 | Advanced Performance Management (APM) | |
| P6 | 高级税务 | Advanced Taxation (ATX) | |
| P7 | 高级审计与认证业务 | Advanced Audit and Assurance (AAA) |
所有学生必须完成三门核心课程。
注：从2018年9月开始，P1和P3合并SBL课程。
ACCA课程体系图解：
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.
(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 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.
