2018年ACCA考试科目

  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:

  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:

  所有学生必须完成三门核心课程。

  ACCA课程体系图解:

  * 更新内容:2018年9月新科目——SBL说明

  在2018年9月的分季考试中,ACCA将迎来一门全新的科目:SBL(Strategic Business Leader)。SBL将原有的P1和P3两门科目合并,在吸收了两门科目大量内容的基础上,从更高视野、更深层次全面提升对于学生整体能力的考察力度。

  需要提醒大家的一点是:18年9月考季前已经通过P1和P3考生,将自动转换为已通过SBL;如果只通过其中一门的话,已通过的一门则成绩作废,需要重新进行SBL的考试。

  SBL包含了P1和P3的大部分内容,但是SBL更加侧重培养解决实际问题的能力,这也是新科目与之前最大的差异所在。

  新增添的“职业技能”板块就是为了考验考生在答题中是否能体现出专业能力,这一部分在考试中占有20分的比重,将成为考生们不得不攻克的一个重要环节。

  考试建议

  1.时间管理

  考试全程240分钟,时间紧任务重,官方建议大家运用约40分钟的时间来阅读题目,并大致了解重要信息的位置,以方便答题时快速寻找。

  2.高效阅读

  整个考试的文本长度大概在12-18页之间,你的整个阅读过程应该为答题要求所驱动,学会提炼重点,提升对知识点考察的敏锐度,这些能力都需要在日常阅读中加以练习。

  3.仔细审题

  切中题目痛点,准确分析题目要求,如果没有说到点子上,即便表达得再好也很难获得分数。

  4.全局规划

  纵览试卷全局,有哪些分数有十足的把握,有哪些分数可能需要多下点功夫,在作答前要将这些了熟于胸,掌控好考试节奏,以智取分。

  5.写作技巧

  下笔前一定要把握好自己的角色定位,将自己完全代入角色,站在角色的立场解决特定的问题。

  考试要求

  确保你回答的是与题目所要求的相关性最高、最重要、最关键的点,以质取胜切勿以量取胜。

  注意展现对问题的深度理解力,善于整合场景资源,并提升对所学知识的迁移能力,切勿仅仅照搬原文或者仅陈述原文所呈现的浅显易懂的点。

  讲重点,避免答案冗长,陈述过的点不必重复。注意表达的书面性,谨慎对待动词的使用。

  处理多项答案时,注意各个论点的优先顺序,注意答案呈现的逻辑性以及递进性,切勿“机关枪”一般毫无头绪的简单陈列。

  在答题感觉上,始终保持一种“方案即将投入使用”的场景感,始终将利益相关者的需求置于首位。

  需要记住,SBL考试并非考察语言的雄辩力或者词汇的丰富性或者语法的准确性,它不是一门语言考试,你的专业知识点仍是首要重要的。

  ACCA科目内容介绍(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.

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