与其说学习ACCA是对自己的一种挑战、一种对决定的事情的坚持，不如说是一场蜕变，改变了生活模式、学习节
“投入了那么多的时间、精力以及金钱，如果只是为了未来的年薪和工作那就有些目光短浅了，因为ACCA可以带
在6月的ACCA考试中，来自上海财经大学的高顿学员李青一次性通过P2、P4、P5三个科目，成功挑战了在2年4次考试
学习的路上并不是孤单的。多跟一起学习ACCA的同学联系，会更新你的学习方法，省去很多钻牛角尖的无用功。
决定学ACCA就是吃苦的，现在回想我那两个月，我感觉晚上都会做噩梦......一份耕耘一分收获，学习本来就没什
我非常感谢F3的实景课老师，听了几节课我就把把他封为男神了，这样的老师可以说是我学习会计生涯中遇到
第一次参加ACCA考试无疑是紧张和激动的，但是自己准备是比较充分的，感谢公司提供给我们这么好的培训机会
感谢ACCA让我看到这个更大的世界，并且更好地和这个世界融入在一起。也想小小地谢谢自己，在ACCA的道路上
同学们好，我叫杨柳纤，是大三学生，专业是国际经济与贸易。我才刚刚开始学ACCA，从3月份开始学习F123，
我的ACCA之路终于走完，真的好不容易，真的值得珍惜、怀念。ACCA，它让我的青春变得充实，它让我的视野变
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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：
课程名称(中)
课程名称(英)
会计师与企业
Accountant in Business (AB/FAB)
Management Accounting (MA/FMA)
Financial Accounting (FA/FFA)
公司法与商法
Corporate and Business Law (CL)
Performance Management (PM)
Taxation (TX)
Financial Reporting (FR)
审计与认证业务
Audit and Assurance (AA)
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：
课程名称(中)
课程名称(英)
Governance, Risk and Ethics(GRE)
Corporate Reporting (CR)
Business Analysis (BA)
高级财务管理
Advanced Financial Management (AFM)
高级业绩管理
Advanced Performance Management (APM)
Advanced Taxation (ATX)
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。
ACCA课程体系图解：
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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.
(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 a 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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传真：021-2015年12月份ACCA考试F5重点解析，小白必看
金程教育 · 金色前程 · 在你我手中
2015年12月份ACCA考试F5重点解析，小白必看
【编者按】为了帮助大家扎实的掌握ACCA考试知识点，小编为大家总结了ACCA科目F5的重难点解析，希望能帮助到即将参加2015年12月份ACCA考试的同学。
<span style="color:#15年12月份已经开始，同学们做好报考的准备了吗？如果你在报名中对、考试费用等有不了解的，请及时关注金程网校ACCA考试栏目，我们会为你推送最新考试资讯，帮助你顺利通过12月份考试。
<span style="color:#15年12月份F5重点解析
Theoverall concept of the F5 syllabus is that it builds from topics that you havelearnt at F2, gives you more management accounting techniques and focuses onthe core fundamentals of performance management. It is important to rememberthat this is a performance management paper and not a management accountingpaper. & & &
Youwill be expected to manipulate numerical information using techniques learntand also, perhaps more importantly, you will need to interpret that informationin the context of a scenario. Knowledge provided by the analytical review ofthis information is key for managers to make decisions for businesses and thisis the focus of this paper. & & &
Thefollowing are some of the key skills that are essential for passing the F5exam: & & &
<span style="color:#.Understanding the reasoning behind calculations and how these calculations willbe useful to management: & & &
Questionsthat are testing a management accounting technique will always try to make thelink between the technique and its use as a performance management tool. & & &
Youmust make sure that you have revised the syllabus thoroughly and have theknowledge required of these tools. & & &
Youmust make sure that you are applying your knowledge to the information in thequestion and using evidence from the scenario in your answer. & & &
Youmust practise the written elements of questions in full, as this is where theexaminer will test your understanding of the scenario and performancemanagement implications of the question. & & &
<span style="color:#.Managing your time effectively and identifying easy marks available: & & &
Theexaminer has previously pointed out that there will be easy marks available inthe exam and students who answer these parts of questions usually perform well. &&
Studentswho do not manage their time and miss easy marks are making it much harder forthemselves to pass the exam. & & &
Youmust make sure that you are using your reading time effectively to identify anyparts of questions that you can easily tackle and plan the order in which youwill answer questions in the exam. & & &
3.Reading the question and understanding the requirement:&
Youmust read the question very carefully and identify the instructional verbsused, remember there may be more than one thing to answer within eachrequirement. You must use the mark allocation to work out how much depth youneed to go into in your answer. & & &
Makesure that you are answering the question set not the one that you would like toanswer. & & &
Commonpitfalls pointed out by the Paper F5 examiner include: &&
Studentsfailure to make the step up from F2 to F5 - this is due to a lack of ability tointerpret the calculations performed with reference to the scenario given. & & &
Poorinterpretation of data - this would be due to lack of planning andunderstanding the requirements of the question. & & &
Poortechnical knowledge. & & &
Makesure that you are always thinking about these key skills during your revisionand that each time you practice a question you are thoroughly reviewing youranswer afterwards to identify if you need to work on any of these areas.
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