国际会计师考哪些科目

‘壹’ ACCA（国际会计师）考试科目

ACCA共有几科？ACCA详细科目介绍？ACCA证书考试一共有15门，其中学员通过13门的考试即可获得ACCA资格。下面就让东亚国际小编为大家介绍下ACCA考试科目详细情况：

ACCA考试科目分为基础阶段和专业阶段两个阶段。基础阶段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。FIA路线学员所学习的FAB、FMA、FFA分别对应AB、MA、FA。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。

一、ACCA基础阶段：共计9门考试

作为ACCA考试中的基础阶段，9门考试，分为知识课程和技能课程两个部分。

其中AB/MA/FA主要涉及财务会计、管理会计相关的核心知识，而这三个科目同时也是以FIA方式注册学员所学习的FAB、FMA、FFA科目。LW/PM/TX/FR/AA/FM涵盖了一名会计师所涉及的知识领域及必须掌握的财报、财管、税务等方面的技能。

基础课程介绍：

AB：会计师与企业

作为基础中的基础，AB偏向于管理方面，涉及很多常识性知识点，涵盖企业组织、公司管理、内部财务控制、会计职业道德等各个方面。难度不大，但对于英语基础一般的童鞋来说，需要对每章知识点进行梳理总结，结合知识点框架能更好地理解。

MA：管理会计

总体难度一般，差异分析、财务比率计算是需要熟练掌握的难点。需要学会处理基本成本信息，并向管理层提供能作预算、决策的有用信息。

FA：财务会计

通过这门科目的学习，需要学会如何利用财务会计准则，运用复式记账法，以及简单编制财务报表。学习内容中会涉及到会计科目、试算平衡表、会计分录、丁字账等等一系列会计基础知识，对于跨专业考ACCA的考生来说，会是一个需要熟练掌握，打基础的科目。

技能课程介绍：

LW：公司法与商法

英美法系和大陆法系存在不少的差异，因而在LW中涉及到的一些法律案例，即便是在国内有一定财会基础的专业人士学起来也会倍感吃力。需要掌握一些基础的法律框架和一些差异性具体法规。

PM：业绩管理

简单来说，PM是对MA部分的延伸，前面的基础打得好，这部分学起来也会轻松不少。重点在于掌握不同成本法、业绩评价方法的应用，巧用管理会计技巧。

TX：财务会计

一门以计算为主的科目，题目的计算步骤都相对常规，除了个别免税的项目需要理解记忆，一般熟练掌握计算公式就足以拿下。

FR：财务报告

核心是有关财务报表的编制，只是基础部分，并不涉及编制分录，但作为之后P2的基础，熟练掌握这门课程还是相当必要的。

AA：审计与认证业务

审计是一门以文字理解为主的科目，内容涵盖审计框架、内部审计和控制、审计计划和风险评估等各个方面。难点在于，知识点多且杂，不容易记得住。需要在搭建好知识框架的基础上逐步推进，理解鉴证业务的整个过程。

FM：财务管理

对于财务经理来说，财务管理这门课能在日常的投资、决策中，起到很大的帮助，内容涵盖财务管理、投资评估、资本成本、风险管理等等。题型相对固定，计算、文字都有涉及。

二、专业阶段

P阶段主要分为两个部分，SBL、SBR是核心课程，AFM、APM、ATX、AAA为选修课程（四选二）。这阶段的课程难度相当于硕士阶段，主要是对基础阶段的延伸，注重培养有意从事高级管理咨询、财务顾问等不同职业需求的考生在解决更多复杂实际问题方面的能力。

SBR由原P2(Corporate Reporting)转化而来，从2018年9月开始实施。SBR考试更加强调“向各类stakeholders提供报告的能力”。

SBL（取代了原P1和P3考试）考试在2018年10月起推行，ACCA不断与时俱进，将雇主要求达到的能力融入在考试案例中，希望尽可能地为大家展现真实的工作环境，把你放入具体情境中答题。

选修课程：AFM、APM、ATX、AAA（四选二）

AFM：高级财务管理

内容上是FM阶段的延伸，涵盖高级投资评估、公司并购重组、高级风险管理等方面的知识点。很多计算也进一步复杂化，难点在于和衍生工具相关的一些计算。也是选修阶段唯一一门以计算为主的课程，计算能力比较强的考生可以进行选择。

APM：高级业绩管理

以分析性内容为主，计算部分很少，涵盖战略计划和控制、业绩衡量系统和设计、战略业绩衡量等，近3年的通过率仅在30%左右。

ATX：高级税务

如果选的是UK版本，那么ATX算得上TX阶段的高阶课程，内容涵盖个人和公司财务管理方面的税收、相关税种的影响等等，致力于让考生拥有更好的全局观念。如果是HK的版本，难度会下降一些，税种方面相对较少。

AAA：高级审计与认证业务

AAA是站在审计项目经理、合伙人的高度来看待问题，在考点上，会更为宏观，重点在于识别和评估风险。涵盖监管环境与制度、职业道德、实务管理、历史财务信息的审计与报告等等内容。

下面是各科目对应的英文介绍：

(AB/FAB) Foundations of Accounting in Business

To introce 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.

(MA/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.

(FA/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.

(LW) 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.

(PM) 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

(TX) Taxation (UK)

To develop knowledge and skills relating to the tax system as applicable to indivials, single companies, and groups of companies.

(FR) 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.

(AA) 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.

(FM) Financial Management

To develop the knowledge and skills expected of a finance manager, in relation to investment, financing, and dividend policy decisions.

(SBL)Strategic Business Leader

(原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.

(原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.

(SBR）Strategic Business Reporting

(原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.

(AFM) 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.

(APM) 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.

(AAA)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.

‘贰’ 国际注册会计师考试科目有几门

国际注册会计师，即ACCA的考试科目有14门：

ACCA的报考资格：

• 年满16周岁，可先注册成为FLQ学员，在获得商业会计证书后转为ACCA学员，并可豁免F1、F2、F3三门课程

• 会计专业在校生、毕业生、MPACC可以豁免相关科目

• CPA资格证持有者可以获得相关科目的豁免