?。‵1）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.
　?。‵2/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.
　?。‵5） Performance Management
　　To develop knowledge and skills in the application of management accounting techniques to quantitative and qualitative information for planning, decision-making, performance *uation, 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.
　?。‵7） 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.
　?。‵9） Financial Management
　　To develop the knowledge and skills expected of a finance manager, in relation to investment, financing, and dividend policy decisions.
　　ACCA 特許公認會計師公會（The Association Of Chartered Certified Accountants）：
 
　　ACCA成立于1904年，是目前世界上領(lǐng)先的專業(yè)國際會計師組織，總部位于英國倫敦。目前，ACCA在世界上160多個國家和地區(qū)擁有30萬名會員和學(xué)員，是國際上國際學(xué)生最多，學(xué)員規(guī)模發(fā)展最快的專業(yè)會計組織。ACCA會員資格得到歐盟立法及許多國家公司法的承認。ACCA是國際會計準則委員會（IASC）的創(chuàng)始成員，也是國際會計師聯(lián)合會（IFAC）的主要成員，1999年2月聯(lián)合國通過了以ACCA課程大綱為藍本的《職業(yè)會計師專業(yè)教育國際大綱》，該大綱將作為世界各地職業(yè)會計師考試課程設(shè)置的一個衡量基準。ACCA在國內(nèi)稱為“國際注冊會計師”，實際上是特許公認會計師公會（The Association Of Chartered Certified Accountants）的縮寫，它是英國具有特許頭銜的4家注冊會計師協(xié)會之一，也是當今最知名的國際性會計師組織之一。ACCA資格被認為是“國際財會界的通行證”。本站提供ACCA考試網(wǎng)絡(luò)課程免費試聽，想了解更多ACCA相關(guān)課程，請點擊>>