ACCA考试是什么？ACCA考试难吗？

　　ACCA考试是什么?

　　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。

　　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。

　　ACCA课程体系图解：

http://acca.gaodun.cn/uploads/allimg/131018/1-13101QG4253G.jpg

ACCA各科目内容介绍

(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 and structural change; 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.

　　ACCA考试评分方式：

　　ACCA每一门科目50分及格，也就是50%的准确率可以及格。但实际上真正的得分率即使低于此也可以及格。因为，ACCA采用加分制的评分方法。即，只要考生的答案有答对或答得有理的地方，就可以得到相应的加分。分数加到50分即可以及格。而事实上，有很多case题的加分点之分数总和，甚至超过了题目本身的总分，所以即使考生的答题不到标准答案的一半，也可以及格的。这样讲有点抽象，举个例子。3.5战略商业计划和发展的2001年12月考卷的第一题。总分为60分，整个题目分成4个小题，分别是15，15，10，20分。而根据examiner所写的答案和评分方法，我们可以知道，第一小题有10个加分点，共21分；第二小题有5个加分点，18分；第三小题3个加分点，共10分；第四小题3组加分点，大约有17个小点，如果真的全答出来，可以拿30分。


        ACCA好考吗？


　　ACCA 考试的难度是以英国大学学位考试的难度为标准, 具体而言， 第一、第二部分的难度分别相当于学士学位高年级课程的考试难度, 第三部分的考试相当于硕士学位最后阶段的考试。第一部分 的每门考试只是测试本门课程所包含的知识， 着重于为后两个部分中实务性的课程所要运用的理论和技能打下基础。第二部分 的考试除了本门课程的内容之外, 还会考到第一部分的一些知识， 着重培养学员的分析能力。第三部分 的考试要求学员综合运用学到的知识、技能和决断力。不仅会考到以前的课程内容, 还会考到邻近科目的内容。


　　ACCA考试科目中全球单科通过率基本在 30-40% 左右， 中国学员通过率为50-60% 。