全科通过ACCA的学员人数创新高

ACCA全球考试成绩显示，世界各地于2013年12月顺利完成最后几门课程考试的学员人数突破纪录。

来自全球各地的近19.5万名考生共计答卷超过35.7万份，此外还有5.7万名学员使用计算机考试答卷。

7980名学员完成了ACCA专业资格的全部考试，刷新了2013年6月的记录（7700名）；这些学员可以着手进行成为ACCA会员的下一个步骤，即完成实践经验和职业道德模块测试。

本次ACCA专业阶段考试的总体通过率保持稳定，而选修课程的考试通过率有所提升。尤其是在课程P4《高级财务管理》50分的案例分析题当中，考生的表现不错，该门课程的通过率提高了8%。其他选修课程以及核心课程的通过率，都接近历史最高水平。

本次ACCA专业资格考试的技能模块（课程F4至F9）的总体通过率有所下降，只有课程F4《公司法与商法》的通过率比去年有所提高。尽管技能模块的总体通过率略有下降，但仍有8455名学员在完成职业道德模块测试后，有资格获得高级国际商业会计证书。

此外，还有4833名学员在完成国际财会基础资格考试（FIA）的商业会计证书或基础专业技师资格证书的考试之后，转而参加ACCA专业资格考试。

ACCA教育总监郝飞(Alan Hatfield)在谈到考试结果时表示：“这些都是严格的考试，难度不容低估。专业阶段的考试相当于硕士学位水平。研究表明，广大雇主都在寻求国际财会全才。那些通过ACCA考试，并到达工作经验要求的学员，能够成为市场需要的具有卓越技能和能力的合格财会专才。”

郝飞还表示：“我们祝贺所有通过此次考试的学员。他们值得褒奖，尤其是7980名通过了最后几门考试的学员。另外，值得高兴的是，许多通过了全部考试的学员同时还达到了实践经验要求，这也是成为ACCA会员的重要要求之一，我们期待着不久将欢迎他们成为ACCA会员。”

郝飞总结道：“和以前的历次考试一样，我们此次的考试结果分析表明，那些接受ACCA指定机构培训、使用ACCA指定学习材料的学员，比其他学员的考试成绩更好。我们认识到，并不是每个人都能获得面对面的学习机会，因此目前，我们为学员推出了一些有质量保证的远程学习课程。此外，ACCA正在探索其他创新方法来帮助学员学习。”

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