2023年acca考試分為三個(gè)階段,分別為知識(shí)階段、技能階段和核心+選修階段,具體各個(gè)階段的科目?jī)?nèi)容,詳見如下正文內(nèi)容。acca考試科目共15門,考生通過13門便可通過acca考試。
acca知識(shí)階段課程內(nèi)容
(任意順序報(bào)考)F1商業(yè)與技術(shù)Business and technology(BT)
F2管理會(huì)計(jì)Management Accounting(MA)
F3財(cái)務(wù)會(huì)計(jì)Financial Accounting(FA)
acca技能階段課程內(nèi)容
?。ㄗ疃鄨?bào)考4門)F4公司法與商法Corporate and Business Law(LW)
F5業(yè)績(jī)管理Performance Management(PM)
F6稅務(wù)Taxation(TX)
F7財(cái)務(wù)報(bào)告Financial Reporting(FR)
F8審計(jì)與鑒證Audit and Assurance(AA)
F9財(cái)務(wù)管理Financial Management(FM)
acca核心+選修階段課程
?。ㄈ我忭樞驁?bào)考,P4-P7任選二門)SBL戰(zhàn)略商業(yè)領(lǐng)袖Strategic Business Leader(SBL)
SBR戰(zhàn)略商業(yè)報(bào)告Strategic Business Reporting(SBR)
P4高級(jí)財(cái)務(wù)管理Advanced Financial Management(AFM)
P5高級(jí)業(yè)績(jī)管理AdvancedPerformance Management(APM)
P6高級(jí)稅務(wù)Advanced Taxation(ATX)
P7高級(jí)審計(jì)與鑒證Advanced Audit and Assurance(AAA)