ACCA國際財會(huì )基礎資格(簡(jiǎn)稱(chēng)FLQ)考試大綱

　　ACCA(特許公認會(huì )計師公會(huì ))2011年推出了國際財會(huì )基礎資格(Foundation-level Qalifications，簡(jiǎn)稱(chēng)FLQ)這一全新的資格認證項目包括一系列初級資格考試，學(xué)員可靈活選擇，全面照顧學(xué)員和企業(yè)雙方的實(shí)際需求。

　　該資格涵蓋全面的財務(wù)和管理會(huì )計知識，并將專(zhuān)業(yè)素質(zhì)和職業(yè)操守納入考核范圍。該資格將包括：

　　財務(wù)和管理會(huì )計入門(mén)證書(shū)

　　財務(wù)和管理會(huì )計中級證書(shū)

　　商業(yè)會(huì )計證書(shū)

　　公認會(huì )計技師資格證書(shū)(CAT)

　　無(wú)ACCA學(xué)員注冊資格的學(xué)生，可以無(wú)條件注冊成為FLQ學(xué)員，在獲得商業(yè)會(huì )計證書(shū)后轉換成為ACCA 學(xué)員。

　　FLQ-Financial Accounting (FFA)考試大綱

　　To develop knowledge and understanding of the underlying principles and concepts relating to financial accounting and to demonstrate technical proficiency in the use of double entry techniques, including the preparation and interpretation of basic financial statements for sole traders, companies and simple groups of companies.

　　溫馨提醒：FLQ中FFA課程的考試大綱與ACCA F3科目的考試大綱是完全一致的，學(xué)生可以用F3的教材，并參加F3的考試輔導來(lái)通過(guò)FFA的考試。

　　FLQ-Accountant in Business (FAB)考試大綱

　　To understand business in the context of its environment, including economic, legal, and regulatory influences on such aspects as governance, employment, health and safety, data protection and security. Additionally, to introduce certain aspects of the regulatory framework as they affect auditing and governance, examining the roles of internal and external auditors and introducing the importance of internal control. The syllabus also introduces key management and people issues such as individual and team behaviour, leadership, motivation, personal effectiveness and professional ethics in accounting and business.

　　溫馨提醒：FLQ中FAB課程的考試大綱與ACCA F1科目的考試大綱是完全一致的，學(xué)生可以用F1的教材，并參加F1的考試輔導來(lái)通過(guò)FAB的考試。

　　FLQ-Management Accounting (FMA)考試大綱

　　To develop the knowledge and ability to apply appropriate management accounting concepts and foundations in acountancy techniques for decision making, planning and control including forecasting techniques, the preparation of budgets and standard costs and performance measurement。

　　溫馨提醒：FLQ中FMA課程的考試大綱與ACCA F2科目的考試大綱是完全一致的，學(xué)生可以用F2的教材，并參加F2的考試輔導來(lái)通過(guò)FMA的考試。

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