培训课程
2007新大纲概要，最新科目内容及考分转换
ACCA（特许公认会计师公会）新大纲即将在2007年12月正式启动，日前，ACCA发布了新考试大纲的完整细节。新大纲不仅结构简洁，评估也力图智能化，并首次开始注重职业化和职业道德。此外，新大纲的一项重要创新，就是对职业技能的要求，这体现了目前全球对人力资源的实践要求。
为协助学员适应从现有框架到新考试结构的转变，ACCA开发了新颖的网上转换辅助工具。ACCA教育、培训和发展部执行总监克莱尔。米琪顿评价说：“新大纲的指导原则就是：对任何学员来说，都不需要做额外的评估就可直接转到新大纲。”据悉，自2004年启动大纲修订以来，全球超过3万名雇主、财会专业人士、培训机构和学员发表了意见，ACCA在采纳这些意见的基础上制订了新大纲。
ACCA作为目前世界上领先的国际性专业会计师组织，目前在全球160多个国家和地区拥有超过32万会员和学员。ACCA会员资格在国际上得到了广泛认可，尤其得到了欧盟立法以及许多国家公司法的承认。所以，拥有ACCA会员资格，就有了在世界各地就业的通行证。其会员可在国际工商企业财务部门、审计/会计师事务所、金融机构和财政、税务部门从事财务和财务管理工作。
http://www.accaglobal.com/horizon/qualification/corepaper
网上转换辅助工具：Online exam conversion tool
https://www.acca-business.org/pls/ecommerce/online_converter.p_current_papers
ACCA 2007年12月份起将实行新的大纲体系, 将对所有的课程作较大的改变。如果您在新的大纲已经通过和豁免的课程，将能够自动替代新大纲内的课程。以下是新旧大纲的课程关系:
Students who have passed Paper 3.4, Business Information Management on the current syllabus will receive credit for an Option paper in Business Information Management. Students who have passed Paper 3.7, Strategic Financial Management on the current syllabus and have not yet passed two option papers, may choose to receive credit for either Paper P1, Professional Accountant or Paper P4, Advanced Financial Management. Students who have passed Paper 3.7, Strategic Financial Management and two option papers on the current scheme will receive credit for Paper P1, Professional Accountant.
CONVERSION ARRANGEMENTS FOR PRACTICAL EXPERIENCE REQUIREMENTS
The new practical experience requirements will be introduced in 2007. Any new students registering on the ACCA Qualification from January 2007 will need to complete the new practical experience requirements.
All existing students and affiliates will be required to convert to the new practical experience requirements by 31 December 2007. Whereas conversion to the new exam syllabus happens automatically for active students in mid-August 2007, students and affiliates will need to convert any competences they have achieved under the current STR to its equivalent under the new system. No student will be disadvantaged by the conversion arrangements or will have to repeat work experience already achieved.
Trainees are encouraged to make every effort to ensure their STRs are up to date and signed off so they gain maximum credit for their practical experience under the new system. ACCA will accept membership applications based on the current STRs up until 30 June 2008.
EXAM SYLLABUS( 考试课程提纲)
The detailed syllabus, including pilot papers will be available from June 2006. The table below summarises the aims
of each paper within the new syllabus.
免试、成绩 该内容由 中 审 网校所属 w w w . au ditcn .com转换对应表：
为协助学员适应从现有框架到新考试结构的转变，ACCA开发了新颖的网上转换辅助工具。ACCA教育、培训和发展部执行总监克莱尔。米琪顿评价说：“新大纲的指导原则就是：对任何学员来说，都不需要做额外的评估就可直接转到新大纲。”据悉，自2004年启动大纲修订以来，全球超过3万名雇主、财会专业人士、培训机构和学员发表了意见，ACCA在采纳这些意见的基础上制订了新大纲。
ACCA作为目前世界上领先的国际性专业会计师组织，目前在全球160多个国家和地区拥有超过32万会员和学员。ACCA会员资格在国际上得到了广泛认可，尤其得到了欧盟立法以及许多国家公司法的承认。所以，拥有ACCA会员资格，就有了在世界各地就业的通行证。其会员可在国际工商企业财务部门、审计/会计师事务所、金融机构和财政、税务部门从事财务和财务管理工作。
http://www.accaglobal.com/horizon/qualification/corepaper
网上转换辅助工具：Online exam conversion tool
https://www.acca-business.org/pls/ecommerce/online_converter.p_current_papers
ACCA 2007年12月份起将实行新的大纲体系, 将对所有的课程作较大的改变。如果您在新的大纲已经通过和豁免的课程，将能够自动替代新大纲内的课程。以下是新旧大纲的课程关系:
Current exams |
Credit from new exams |
PART ONE |
KNOWLEDGE |
1.1 Preparing Financial Statements |
F3 Financial Accounting FA |
1.2 Financial Information for Management |
F2 Management Accounting MA |
1.3 Managing People |
F1 Accountant in Business AB |
PART TWO |
SKILLS |
2.1 Information Systems |
F5 Performance Management PM |
2.2 Corporate and Business Law |
F4 Corporate and Business Law CL |
2.3 Business Taxation |
F6 Taxation TX |
2.4 Financial Management and Control |
F9 Financial Management FM |
2.5 Financial Reporting |
F7 Financial Reporting FR |
2.6 Audit and Internal Review |
F8 Audit and Assurance AA |
PART THREE OPTION PAPERS |
PROFESSIONAL（OPTIONS any two） |
3.1 Audit and Assurance Services |
P7 Advanced Audit and Assurance AAA |
3.2 Advanced Taxation |
P6 Advanced Taxation ATX |
3.3 Performance Management |
P5 Advanced Performance Management APM |
P4 Advanced Financial Management (AFM) | |
3.4 Business Information Management |
An Option paper in Business Information Management |
PART THREE CORE PAPERS |
PROFESSIONAL(ESSENTIALS) |
3.5 Strategic Business Planning and Development |
P3 Business Analysis BA |
3.6 Advanced Corporate Reporting |
P2 Corporate Reporting CR |
3.7 Strategic Financial Management |
P1 Professional Accountant PA OR P4 Advanced Financial Management AFM |
Students who have passed Paper 3.4, Business Information Management on the current syllabus will receive credit for an Option paper in Business Information Management. Students who have passed Paper 3.7, Strategic Financial Management on the current syllabus and have not yet passed two option papers, may choose to receive credit for either Paper P1, Professional Accountant or Paper P4, Advanced Financial Management. Students who have passed Paper 3.7, Strategic Financial Management and two option papers on the current scheme will receive credit for Paper P1, Professional Accountant.
CONVERSION ARRANGEMENTS FOR PRACTICAL EXPERIENCE REQUIREMENTS
The new practical experience requirements will be introduced in 2007. Any new students registering on the ACCA Qualification from January 2007 will need to complete the new practical experience requirements.
All existing students and affiliates will be required to convert to the new practical experience requirements by 31 December 2007. Whereas conversion to the new exam syllabus happens automatically for active students in mid-August 2007, students and affiliates will need to convert any competences they have achieved under the current STR to its equivalent under the new system. No student will be disadvantaged by the conversion arrangements or will have to repeat work experience already achieved.
Trainees are encouraged to make every effort to ensure their STRs are up to date and signed off so they gain maximum credit for their practical experience under the new system. ACCA will accept membership applications based on the current STRs up until 30 June 2008.
EXAM SYLLABUS( 考试课程提纲)
The detailed syllabus, including pilot papers will be available from June 2006. The table below summarises the aims
of each paper within the new syllabus.
Paper A |
Aim |
F1, Accountant in Business (AB) |
To develop knowledge and understanding of the business environment and the influence this has on how organisations and accountants operate and of the role of the accountant and other key business functions in contributing to an efficient, effective and ethical organisation and to build knowledge and understanding of the basic principles of effective management. |
F2, Management Accounting (MA) |
To develop knowledge and understanding of how to prepare and process basic cost and quantitative information to support management in planning and decision-making in a variety of business contexts. |
F3, Financial Accounting (FA ) |
To develop knowledge and understanding of the underlying principles, concepts and regulations 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 (CL) |
To develop knowledge and skills in the understanding of the general legal framework, and of specific legal areas relating to business, recognising the need to seek further specialist legal advice where necessary. |
F5, Performance Management (PM) |
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 (TX) |
To develop knowledge and skills relating to the tax system as applicable to individuals, single companies and groups of companies. |
F7, Financial Reporting (FR) |
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 (AA) |
To develop knowledge and skills in the process of carrying out the assurance engagement and its application in the context of the professional regulatory framework. |
F9, Financial Management (FM) |
To develop knowledge and skills expected of a financial manager, relating to issues affecting investment, financing and dividend policy decisions. |
P1, Professional Accountant (PA ) |
To apply relevant knowledge, skills and exercise professional judgement 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 (CR) |
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 (BA) |
To apply relevant knowledge, skills and exercise professional judgement in assessing strategic position, determining strategic choice and implementing strategic action through business process and structural change, coordinating knowledge systems and information technology and by managing quality processes, projects and people. |
P4, Advanced Financial Management (AFM) |
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 (APM) |
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. |
P6, Advanced Taxation (ATX ) |
To apply relevant knowledge, skills and exercise professional judgement in providing relevant information and advice to individuals and businesses on the impact of the major taxes on financial decisions and situations. |
P7, Advanced Audit and Assurance (AA) |
To apply relevant knowledge, skills and exercise professional judgement in analysing, evaluating, concluding and reporting on the assurance engagement and other audit and assurance issues in the context of best practice and current developments. |
免试、成绩 该内容由 中 审 网校所属 w w w . au ditcn .com转换对应表：
current exams |
credit from new exams |
1.1 Preparing Financial Statements |
F3 Financial Accounting (FA) |
1.2 Financial Information for Management |
F2 Management Accounting (MA) |
1.3 Managing People |
F1 Accountant in Business (AB) |
2.1 Information Systems |
F5 Performance Management (PM) |
2.2 Corporate and Business Law |
F4 Corporate and Business Law (CL) |
2.3 Business Taxation |
F6 Taxation (TX) |
2.4 Financial Management and Control |
F9 Financial Management (FM) |
2.5 Financial Reporting |
F7 Financial Reporting (FR) |
2.6 Audit and Internal Review |
F8 Audit and Assurance (AA) |
3.1 Audit and Assurance Services |
P7 Advanced Audit and Assurance (AAA) |
3.2 Advanced Taxation |
P6 Advanced Taxation (ATX) |
3.3 Performance Management |
P5 Advanced Performance Management (APM) |
3.4 Business Information Management |
An Option in Business Information Management |
part core papers |
|
3.5 Strategic Business Planning and Development |
P3 Business Analysis (BA) |
3.6 Advanced Corporate Reporting |
P2 Corporate Reporting (CR) |
3.7 Strategic Financial Management |
P1 Professional Accountant (PA) OR P4 Advanced Financial Management (AFM) |
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