acca考试科目内容详细介绍
上海总部地址:上海市虹口区花园路 171 号 A3 幢高顿教育 电话:400-600-8011 网址: ACCA 考试科目内容详细介绍(英文原版) 本文由高顿ACCA 整理发布,转载请注明出处(F1/FAB) Foundations of Accounting in BusinessTo 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 AccountingTo develop knowledge and understanding of providing basic management ination in an organisation to support management in planning and decision- making.(F3/FFA) Foundations of Financial AccountingTo 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 LawTo 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) Perance ManagementTo develop knowledge and skills in the application of management accounting techniques to quantitative and qualitative ination for planning, decision-making, perance 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.上海总部地址:上海市虹口区花园路 171 号 A3 幢高顿教育 电话:400-600-8011 网址:(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 ManagementTo develop the knowledge and skills expected of a finance manager, in relation to investment, financing, and dividend policy decisions.(P1) Governance, Risk and EthicsTo apply relevant knowledge, skills and rcise 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 rcise professional judgement in the application and uation of financial reporting principles and practices in a range of business contexts and situations.(P3) Business AnalysisTo apply relevant knowledge, skills, and rcise professional judgement in assessing strategic position, determining strategic choice, and