高级会计课程内容介绍英文

ACCA的F1、F2、F3对应的课程是：

F1：会计师与企业 Accountant in Business （AB）

F2：管理会计 Management Accounting （MA）

F3：财务会计 Financial Accounting （FA）

其他课程有：

1、F4 公司法与商法 Corporate and Business Law （CL）

2、F5 业绩管理 Performance Management （PM）

3、F6 税务 Taxation （TX）

4、F7 财务报告 Financial Reporting （FR）

5、F8 审计与认证业务 Audit and Assurance （AA）

扩展资料：

报考条件

报名注册ACCA 考试，具备以下条件之一即可：

1、凡具有教育部承认的大专以上学历，即可报名成为ACCA 的正式学员；

2、教育部认可的高等院校在校生，顺利完成大一的课程考试，即可报名成为ACCA 的正式学员；

3、未符合1、2项报名资格的16周岁以上的申请者，也可以先申请参加FIA（Foundations in Accountancy） 基础财务资格考试。在完成基础商业会计（FAB）、基础管理会计（FMA）、基础财务会计（FFA）3门课程，并完成ACCA 基础职业模块，可获得ACCA 商业会计师资格证书（Diploma in Accounting and Business ），资格证书后可豁免ACCAF1-F3 三门课程的考试，直接进入技能课程的考试。

参考资料来源：百度百科-acca考试

F1、F2、F3是知识课程：

F1 会计师与企业 Accountant in Business (AB)

F2 管理会计 Management Accounting (MA)

F3 财务会计 Financial Accounting (FA)

技能课程 FUNDAMENTALS—SKILLS：

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)

职业核心课程 PROFESSIONAL—ESSENTIALS：

SBL 战略商业领袖 Strategic Business LeaderSBR 战略商业报告 Strategic Business Reporting

职业选修课程 PROFESSIONAL-- OPTIONS(四门任选二门)

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)

扩展资料

ACCA的科目设置共15门（学员需通过11门必修科目及2门选修科目 共13门课程）

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。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。

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。

参考资料来源：百度百科-acca考试

Principles of Accounting: Is a professional basic course in accounting undergraduate students of compulsory professional accountancy students enlightenment on the role of entry, mainly to enable students to understand the basic principles of accounting, the basic theory and methods. "Accounting Principles," also known as "accounting basis", "Basic Accounting" is the accounting profession professional basic courses, but also financial management, business administration, logistics management, information management, professional compulsory subjects. "Accounting Principles" set out the main accounting basic theory, basic methods and basic skills is that students are learning "Financial Accounting" and "financial management" and other professional courses in the pilot, is to learn to master the basic knowledge of accounting, the accounting discipline in the whole system of and management disciplines with a basic status of the system. Financial Accounting (Intermediate Accounting): This course is based on China's release of "Enterprise Accounting Standards", the latest release of the specific accounting standards and the "Enterprise Accounting System" and other laws and regulations as the basis and logic of the relationship between financial accounting the main line, will be divided into two major financial accounting, Part I of financial accounting theory systems (chapter I); The second part is about the assets, liabilities, equity, revenues, expenses and profits and other financial accounting elements of the recognition, measurement, recording and reporting (Chapter II to XII) both the elaboration of financial accounting theory, another stress analysis of financial accounting practices. Through this course of study, students master the elements of financial accounting treatment of accounts, accounting statements have been prepared on the basis that can respond flexibly to the enterprise features, for investors, creditors, government agencies use to provide such statements to meet their needs information. Practice Teaching includes the individual test and comprehensive test of monetary funds, accounts receivable, inventory, fixed assets, intangible assets, liabilities, equity, report preparation and other business operations for single meticulous processing. In the individual skills to master the future, focusing on a comprehensive skills development, basic accounting cycle selected the most representative summary accounts of subjects procedures given the most basic accounting students, in the careful organization arranged so that students are seriously true, the meticulous books from the certificate to fill in the registration statement prepared to complete the practical operation of this task. The entire procedure and contents down, not only to solidify and deepen the theoretical knowledge, but also enhance the ability of students hands-on. Management Accounting: Management accounting is an important branch of modern accounting, is a technical, practical, highly integrated emerging interdisciplinary. Management accounting as an enterprise management information system, a subsystem, whose main objective is to help business managers and effective organization, planning and control of business activities for enterprises in the production of innovation, market innovation and organizational innovation to provide new ideas and methods of .

Accounting Principle,Intermediate Financial Accounting, Advanced Financial Accounting,Auditing,Financial Management,Cost Accounting,Management Accounting, Statement Analysis, Accounting System Design, Professional Accounting, Economics, Monetary Banking, International Finance, International Trade, Economics Laws, Tax Laws.朋友，我们是一个专业的吧……我是学会计的

《会计》：Accounting《税法》：Taxation Laws《经济法》：Economic Laws《审计》：Auditing《财务成本管理》：Financial Management And Cost Management

1、F1(AB)科目

Accountant in Business会计师与企业

ACCA F1(AB)科目这门课程主要介绍了企业结构和目的以及会计系统的功能，通过这门课的学习，你将能够了解经济，法律法规对于企业财务，人员，环境，信息等方面的规定及影响。

会计系统作为企业重要部分将如何处理并提供合理计划。并涉及了企业管理信息系统和会计，审计，内部控制等方面的关系。

F1课程能够帮助学员建立F2(管理会计)、F3(财务会计)的学习基础。

同时，F1科目所涉及的企业组织管理、职业道德、内部控制等基础内容，是Strategic Business Leader(SBL)的知识基础。

2、F2(MA)科目

Management Accountant管理会计

ACCA F2课程涉及了成本会计及财务会计的区别，成本分类及其本质。

学习多种不同成本方法帮助企业分析，计划成本，提供有效信息辅助企业决策。

F2课程是acca管理会计体系下的基础课程。

它主要告诉大家如何去计算成本、如何去做预算、如何去帮助一个管理者做决策分析，并为一个公司提供基础的管理信息来支持做规划和决策。

学好F2对于F5、SBL、P5更高级阶段科目的学习有着重要的作用。

3、ACCA F3(FA)科目

F3课程主要向学员们介绍了财务会计准则、如何建立会计科目账户以及如何准确提供财务信息。课程在介绍财务报表编制准备及会计科目建立原则的基础上，循序渐进，深入说明公司各类经营行为的会计记录方法，例如如何使用试算平衡表，如何改正账面错误以及合并报表的相关准备工作。F3的难度相对于前两门有所上升，平均通过率为58%左右，为63%。

学习完此课程，你会掌握如下内容：

1，解释财务报告的背景和编制财务报告的目的

2，定义财务信息的定性特征

3，演示如何进行复式记账和操作会计系统

4，编制会计凭证

5，编制一个试算表(包括识别和纠正错误)

6，为股份制和非股份制企业编制基本财务报表

7，合并简单的财务报表

8，解读财务报表，进行财务报告分析

Principles of Accounting:Principles of Accounting:"Accounting Principles," also known as "accounting basis", "Basic Accounting" is the accounting profession professional basic courses, but also financial management, business administration, logistics management, information management, professional compulsory subjects. "Accounting Principles" set out the main accounting basic theory, basic methods and basic skills is that students are learning "Financial Accounting" and "financial management" and other professional courses in the pilot, is to learn to master the basic knowledge of accounting, the accounting discipline in the whole system of and management disciplines with a basic status of the system.Is a professional basic course in accounting undergraduate students of compulsory professional accountancy students enlightenment on the role of entry, mainly to enable students to understand the basic principles of accounting, the basic theory and methods.Financial Accounting (Intermediate Accounting):This course is based on China's release of "Enterprise Accounting Standards", the latest release of the specific accounting standards and the "Enterprise Accounting System" and other laws and regulations as the basis and logic of the relationship between financial accounting the main line, will be divided into two major financial accounting, Part I of financial accounting theory systems (chapter I); The second part is about the assets, liabilities, equity, revenues, expenses and profits and other financial accounting elements of the recognition, measurement, recording and reporting (Chapter II to XII) both the elaboration of financial accounting theory, another stress analysis of financial accounting practices. Through this course of study,Students to master the elements of the financial accounting treatment of accounts, accounting statements have been prepared on the basis that can respond flexibly to the enterprise features, for investors, creditors, government agencies use such statements to provide the information to meet their needs.Not only to solidify and deepen the theoretical knowledge, but also enhance the ability of students hands-on.Management Accounting:Practice Teaching includes the individual test and comprehensive test of monetary funds, accounts receivable, inventory, fixed assets, intangible assets, liabilities, equity, report preparation and other business operations for single meticulous processing. In the individual skills to master the future, focusing on a comprehensive skills development, basic accounting cycle selected the most representative summary accounts of subjects procedures given the most basic accounting students, in the careful organization arranged so that students are seriously true, the meticulous books from the certificate to fill in the registration statement prepared to complete the practical operation of this task. The entire procedure and contents down,