2007ACCA新大纲及免试政策

<DIV align=center><B><FONT size=3>ACCA新考试大纲</FONT></B></DIV>
<DIV align=center><B></B>&nbsp;</DIV>
<DIV>一、基础阶段课程列表</DIV>
<DIV>&nbsp;</DIV>
<DIV align=center>
<TABLE cellSpacing=0 cellPadding=0 border=1>
<TBODY>
<TR>
<TD vAlign=top width=71>
<DIV align=center><STRONG>课程类别</STRONG></DIV></TD>
<TD vAlign=top width=72>
<DIV align=center><STRONG>课程序号</STRONG></DIV></TD>
<TD vAlign=top width=144>
<DIV><STRONG>&nbsp;课程名称(中)</STRONG></DIV></TD>
<TD vAlign=top width=265>
<DIV><STRONG>&nbsp;课程名称(英)</STRONG></DIV></TD></TR>
<TR>
<TD width=71 rowSpan=3>
<DIV align=center><STRONG>知识课程</STRONG></DIV></TD>
<TD vAlign=top width=72>
<DIV align=center>F1<STRONG></STRONG></DIV></TD>
<TD vAlign=top width=144>
<DIV>&nbsp;会计师与企业<STRONG></STRONG></DIV></TD>
<TD vAlign=top width=265>
<DIV>&nbsp;Accountant in Business (AB)<STRONG></STRONG></DIV></TD></TR>
<TR>
<TD vAlign=top width=72>
<DIV align=center>F2<STRONG></STRONG></DIV></TD>
<TD vAlign=top width=144>
<DIV>&nbsp;管理会计<STRONG></STRONG></DIV></TD>
<TD vAlign=top width=265>
<DIV>&nbsp;Management Accounting (MA)<STRONG></STRONG></DIV></TD></TR>
<TR>
<TD vAlign=top width=72>
<DIV align=center>F3<STRONG></STRONG></DIV></TD>
<TD vAlign=top width=144>
<DIV>&nbsp;财务会计<STRONG></STRONG></DIV></TD>
<TD vAlign=top width=265>
<DIV>&nbsp;Financial Accounting (FA)<STRONG></STRONG></DIV></TD></TR>
<TR>
<TD width=71 rowSpan=6>
<DIV align=center><STRONG>技能课程</STRONG></DIV></TD>
<TD vAlign=top width=72>
<DIV align=center>F4<STRONG></STRONG></DIV></TD>
<TD vAlign=top width=144>
<DIV>&nbsp;公司法与商法<STRONG></STRONG></DIV></TD>
<TD vAlign=top width=265>
<DIV>&nbsp;Corporate and Business Law (CL)<STRONG></STRONG></DIV></TD></TR>
<TR>
<TD width=72>
<DIV align=center>F5</DIV></TD>
<TD vAlign=top width=144>
<DIV>&nbsp;业绩管理<STRONG></STRONG></DIV></TD>
<TD vAlign=top width=265>
<DIV>&nbsperformance Management (PM)<STRONG></STRONG></DIV></TD></TR>
<TR>
<TD width=72>
<DIV align=center>F6</DIV></TD>
<TD vAlign=top width=144>
<DIV>&nbsp;税务<STRONG></STRONG></DIV></TD>
<TD vAlign=top width=265>
<DIV>&nbsp;Taxation (TX)<STRONG></STRONG></DIV></TD></TR>
<TR>
<TD width=72>
<DIV align=center>F7</DIV></TD>
<TD vAlign=top width=144>
<DIV>&nbsp;财务报告<STRONG></STRONG></DIV></TD>
<TD vAlign=top width=265>
<DIV>&nbsp;Financial Reporting (FR)<STRONG></STRONG></DIV></TD></TR>
<TR>
<TD width=72>
<DIV align=center>F8</DIV></TD>
<TD vAlign=top width=144>
<DIV>&nbsp;审计与认证业务<STRONG></STRONG></DIV></TD>
<TD vAlign=top width=265>
<DIV>&nbsp;Audit and Assurance (AA)<STRONG></STRONG></DIV></TD></TR>
<TR>
<TD width=72>
<DIV align=center>F9</DIV></TD>
<TD vAlign=top width=144>
<DIV>&nbsp;财务管理<STRONG></STRONG></DIV></TD>
<TD vAlign=top width=265>
<DIV>&nbsp;Financial Management (FM)<STRONG></STRONG></DIV></TD></TR></TBODY></TABLE></DIV>
<DIV align=center>&nbsp;</DIV>
<DIV>二、专业阶段课程列表</DIV>
<DIV>&nbsp;</DIV>
<DIV align=center>
<TABLE cellSpacing=0 cellPadding=0 border=1>
<TBODY>
<TR>
<TD vAlign=top>
<DIV><STRONG>课程类别</STRONG></DIV></TD>
<TD vAlign=top width=71>
<DIV align=center><STRONG>课程序号</STRONG></DIV></TD>
<TD vAlign=top width=144>
<DIV><STRONG>&nbsp;课程名称(中)</STRONG></DIV></TD>
<TD vAlign=top width=264>
<DIV><STRONG>&nbsp;课程名称(英)</STRONG></DIV></TD></TR>
<TR>
<TD rowSpan=3>
<DIV><STRONG>核心课程</STRONG></DIV></TD>
<TD width=71>
<DIV align=center>1</DIV></TD>
<TD vAlign=top width=144>
<DIV>&nbsp;专业会计师<STRONG></STRONG></DIV></TD>
<TD vAlign=top width=264>
<DIV>&nbsprofessional Accountant (PA)<STRONG></STRONG></DIV></TD></TR>
<TR>
<TD width=71>
<DIV align=center>2</DIV></TD>
<TD vAlign=top width=144>
<DIV>&nbsp;公司报告<STRONG></STRONG></DIV></TD>
<TD vAlign=top width=264>
<DIV>&nbsp;Corporate Reporting (CR)<STRONG></STRONG></DIV></TD></TR>
<TR>
<TD width=71>
<DIV align=center>3</DIV></TD>
<TD vAlign=top width=144>
<DIV>&nbsp;商务分析<STRONG></STRONG></DIV></TD>
<TD vAlign=top width=264>
<DIV>&nbsp;Business Analysis (BA)<STRONG></STRONG></DIV></TD></TR>
<TR>
<TD rowSpan=4>
<DIV><STRONG>选修课程</STRONG></DIV></TD>
<TD width=71>
<DIV align=center>4</DIV></TD>
<TD vAlign=top width=144>
<DIV>&nbsp;高级财务管理<STRONG></STRONG></DIV></TD>
<TD vAlign=top width=264>
<DIV>&nbsp;Advanced Financial Management (AFM)<STRONG></STRONG></DIV></TD></TR>
<TR>
<TD width=71>
<DIV align=center>5</DIV></TD>
<TD vAlign=top width=144>
<DIV>&nbsp;高级业绩管理<STRONG></STRONG></DIV></TD>
<TD vAlign=top width=264>
<DIV>&nbsp;Advanced Performance Management&nbsp; (APM)<STRONG></STRONG></DIV></TD></TR>
<TR>
<TD width=71>
<DIV align=center>6</DIV></TD>
<TD vAlign=top width=144>
<DIV>&nbsp;高级税务<STRONG></STRONG></DIV></TD>
<TD vAlign=top width=264>
<DIV>&nbsp;Advanced Taxation (ATX)<STRONG></STRONG></DIV></TD></TR>
<TR>
<TD width=71>
<DIV align=center>7</DIV></TD>
<TD vAlign=top width=144>
<DIV>&nbsp;高级审计与认证业务<STRONG></STRONG></DIV></TD>
<TD vAlign=top width=264>
<DIV>&nbsp;Advanced Audit and Assurance (AAA)<STRONG></STRONG></DIV></TD></TR></TBODY></TABLE></DIV>
<DIV>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;<B>&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;&nbsp;</B></DIV>
<DIV>&nbsp;</DIV>
<DIV align=center><FONT size=3><B>&nbsp;ACCA</B><B>专业资格免试政策</B></FONT><B></B></DIV>
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<TABLE cellSpacing=0 cellPadding=0 border=1>
<TBODY>
<TR>
<TD vAlign=top width=328>
<DIV><B>&nbsp;注册报名资格</B></DIV></TD>
<TD vAlign=top width=236>
<DIV><B>&nbsp;免试情况</B><B> </B></DIV></TD></TR>
<TR>
<TD vAlign=top width=328>
<DIV><B>&nbsp;教育部认可高校毕业生</B></DIV></TD>
<TD vAlign=top width=236>
<DIV>&nbsp;</DIV></TD></TR>
<TR>
<TD vAlign=top width=328>
<DIV>&nbsp;会计学 – 获得学士学位</DIV></TD>
<TD vAlign=top width=236>
<DIV>&nbsp;免试5门课程（ F1-F5）</DIV></TD></TR>
<TR>
<TD vAlign=top width=328>
<DIV>&nbsp;会计学 – 辅修专业</DIV></TD>
<TD vAlign=top width=236>
<DIV>&nbsp;免试3门课程（F1-F3）</DIV></TD></TR>
<TR>
<TD vAlign=top width=328>
<DIV>&nbsp;金融专业</DIV></TD>
<TD vAlign=top width=236>
<DIV>&nbsp;免试3门课程（F1-F3）</DIV></TD></TR>
<TR>
<TD vAlign=top width=328>
<DIV>&nbsp;法律专业</DIV></TD>
<TD vAlign=top width=236>
<DIV>&nbsp;免试1门课程 （F4）</DIV></TD></TR>
<TR>
<TD vAlign=top width=328>
<DIV>&nbsp;商务及管理专业 </DIV></TD>
<TD vAlign=top width=236>
<DIV>&nbsp;免试1门课程（F1）</DIV></TD></TR>
<TR>
<TD vAlign=top width=328>
<DIV>&nbsp;MPAcc专业(获得MPAcc学位或完成MPAcc大纲规定的 所有课程、只有论文待完成)</DIV></TD>
<TD vAlign=top width=236>
<DIV>&nbsp;原则上免试九门课程（F1 – F9），其中F6（税务）的免试条件：CICPA全科通过或MPAcc课程中选修了“中国税制”课程。</DIV></TD></TR>
<TR>
<TD vAlign=top width=328>
<DIV>&nbsp;MBA学位 – 获得MBA学位</DIV></TD>
<TD vAlign=top width=236>
<DIV>&nbsp;免试3门课程（F1-F3）</DIV></TD></TR>
<TR>
<TD vAlign=top width=328>
<DIV>&nbsp;非相关专业</DIV></TD>
<TD vAlign=top width=236>
<DIV>&nbsp;无免试</DIV></TD></TR>
<TR>
<TD vAlign=top width=328>
<DIV><B>&nbsp;教育部认可高校在校生</B></DIV></TD>
<TD vAlign=top width=236>
<DIV>&nbsp;</DIV></TD></TR>
<TR>
<TD vAlign=top width=328>
<DIV>&nbsp;会计学 – 完成第一学年课程</DIV></TD>
<TD vAlign=top width=236>
<DIV>&nbsp;可以注册为ACCA正式学员，无免试</DIV></TD></TR>
<TR>
<TD vAlign=top width=328>
<DIV>&nbsp;会计学 – 完成第二学年课程</DIV></TD>
<TD vAlign=top width=236>
<DIV>&nbsp;免试3门课程(F1-F3)</DIV></TD></TR>
<TR>
<TD vAlign=top width=328>
<DIV>&nbsp;会计学 – 完成第三学年课程</DIV></TD>
<TD vAlign=top width=236>
<DIV>&nbsp;免试5门课程（ F1-F5）<B> </B></DIV></TD></TR>
<TR>
<TD vAlign=top width=328>
<DIV>&nbsp;其他专业 – 在校生</DIV></TD>
<TD vAlign=top width=236>
<DIV>&nbsp;无免试</DIV></TD></TR>
<TR>
<TD vAlign=top width=328>
<DIV><B>&nbsp;中国注册会计师资格</B></DIV></TD>
<TD vAlign=top width=236>
<DIV>&nbsp;</DIV></TD></TR>
<TR>
<TD vAlign=top width=328>
<DIV>&nbsp;CICPA全科通过</DIV></TD>
<TD vAlign=top width=236>
<DIV>&nbsp;免试5门课程（F1-F4和F6）</DIV></TD></TR></TBODY></TABLE></P>
<DIV>&nbsp;</DIV>
<DIV>注： </DIV>
<DIV>不要OBU学位，无须出具英文证明；</DIV>
<DIV>申请OBU学位，需要出具相关英文水平证明，如CET-6， TOEFL 500分， IELTS 6.5分，GMAT550，如果没有英语证明，则不能申请F4的免试。</DIV>
<DIV>另外无论有何资格，如果要OXB学位，F7-F9均不能免试。</DIV>
<DIV>　</DIV>