acca报考指南（acca报考指南）

　 acca报考指南（acca报考指南）

　[h] "考试报考指南

　"考试介绍

　特许公认会计师公会 (the association of chartered certified accountants, 简称 h) 成立于1904年, 是目前全球最大的国际会计师组织.acca 的国际地位举足轻重, 联合国于确定其环球课程时.

　亦是以acca 的课程作为蓝本.

　有关人士介绍说, acca培训突出强调五个灵活:

　一是学制、考试灵活, 学员可以在报名后10年内完成全部考试, 可以自愿停考, 补考次数不限, 可以在全世界任何一个考场参加考试, 在国内的北京、天津、上海、广州、南京、武汉、长沙、大连和深圳开设考场; 二是学习方式灵活, 不用脱产, 不耽误工作, 以自学为基础, 以考前集中强化辅导训练为突破, 聘请专家辅导, 同时请acca会员指导; 三是考试内容灵活, 采用以案例为主的计算、分析题, 充分考核学员的能力, 不强求学员的标准化, 鼓励学员的创新思维; 四是给中国学员多种选择, 可以选考中国税法或英国税法, 可以选考中国公司法或英国公司法, 可 以选考国际会计准则或英国 (欧洲) 会计准则, 适合不同中国学员的需求; 五是该资格被广泛尊重和认可, 尤其在欧洲走向大一统后, acca资格将被全欧洲认可.

　从2007年12月起, acca实施新的考试大纲, 新大纲共有十六门课程 (学员需通过十四门), 分为两个阶段.主要包括会计、高级会计、审计、公司法、税法、财务管理、高级财务管理、管理会计、管理学和管理信息系统等方面内容.课程循序渐进, 每次最多允许考四门, 每年6月、12月考试两次.大学本科以上的学员可以免考其中2门.学习费用大约2万元人民币, 补考费用另计.

　关于2007年acca考试新旧大纲转换的安排

　报考资格

　a.具有教育部认可的大专以上学历, 既可以报名成为acca的正式学员.

　b.教育部认可的高等院校在校生, 且顺利通过第一学年的所有课程考试, 既可报名成为acca正式学员.

　c.未符合以上报名资格的申请者, 而年龄在21岁以上, 可以遵循成年考生 (mser) 途径申请入会.该途径允许学生作为acca校外进修生学习, 只须在前两年的四次考试中通过1.1和1.2两门课程, 便能以正式学员身份继续参加其它课程考试.

　考试时间

　考试每年举行两次 (六月初和十二月初).

　附: acca在国内的考点

　acca在国内的考点:

　reference for examination centres in english

　1. i998北京考点

　地址: 北京语言文化大学, 2号教学楼海淀区学院路15号

　2. i900长沙考点

　地址: 长沙市车站北路18号今朝大酒店

　3. i803成都考点

　地址: 四川大学 (西区) 出国留学人员培训部成都市一环路南一段24号

　4. i992大连考点

　地址: 大连市中山区鲁迅路50号大连北良大厦19楼会议室

　5. i996广州考点

　地址: 广州市天河路533号侨鑫教育发展有限公司

　6. i912南京考点

　地址: 南京审计学院, 南京市建邺区北圩路77号

　7. i987上海考点一

　地址: 上海财经大学, 杨浦区国定路777号

　8.

　I997 Shanghai test center two

　Address: Shanghai Education Hall, No. 1 Yueyang Road, Xuhui District

　9. I995 Shenzhen test site

　Address: 1 Shenzhen City, Futian District Huaqiang North Road, SEG Plaza, 31 floor office consultants (Shenzhen) limited distance (in addition to all of the 3.7 exams)

　Address: 2 Shenzhen city step Road No. 1003, Shenzhen Science Hall (only 3.7 exam)

　10. I994 Tianjin test site

　Address: Tianjin Institute of Finance and economics, No. 25, Tianjin, Zhujianglu Road

　11. I993 Wuhan test site

　Address: Wuhan Zhongnan University of Economics and Law, Wuhan city Wuchang District Wuluo Road No. 114

　12. I827 Xi'an test site

　Address: Xi'an Jiao Tong University, 74 West Yanta Road, west campus, Xi'an Jiaotong University, Xi'an

　13. I831 Xiamen test site

　Address: Xiamen City, Fujian Province, Xia Wo Road No. 1128 Fuxing Building 3 floor B block

　14. S861 Wuxi test site

　Address: Jiangnan University School of continuing education, Wuxi Liangxi Road No. 97

　15. CBE Shanghai test site

　Shanghai Jincai occupation training center, East No. 321 room 222

　16. CBE Shanghai test site

　International Education Development Management Center, No. 601, Jiaozhou Road

　17. CBE Beijing test site

　East Asia international technical training center, A, block 3508, SOHO modern, 88 Jianguo Road, Beijing

　ACCA approves three new test sites: Hangzhou, Nanchang, and Ji'nan

　Registration time

　Students will receive ACCA examination registration notice in two or three / eight or nine after their registration. Each year in July 31st for the Chinese students to participate in the same year in December written examination registration deadline, December 15th each year for Chinese students to participate in the next year in June written examination registration deadline.

　Examination subjects

　Specific subjects are as follows:

　The first part is the basic stage, which is divided into two parts: the knowledge curriculum and the skills curriculum. The knowledge curriculum focuses on the core knowledge of financial accounting and management accounting, and builds a platform for further study of the skills phase. The skills course consists of six courses covering a wide range of knowledge and skills required by an accountant. Specific courses for:

　Knowledge course FUNDAMENTALS - KNOWLEDGE

　F1 accountant and enterprise Accountant in Business (AB)

　F2 management accounting, Management, Accounting (MA)

　F3 financial accounting Financial Accounting (FA)

　Skills course FUNDAMENTALS - SKILLS

　F4 company law and commercial law Corporate and Business Law (CL)

　F5 performance management Performance Management (PM)

　F6 tax Taxation (TX)

　F7 financial report Financial Reporting (FR)

　F8 audit and certification services Audit and Assurance (AA)

　F9 financial management Financial Management (FM)

　P6 senior tax Advanced Taxation (ATX)

　P7 senior audit and certification service Advanced Audit and Assurance (AAA)

　The second part is the professional stage, which is divided into core courses and elective courses (four, two). This phase of the course is equivalent to the difficulty of the master's course. It is the extension and development of the first part of the course. This phase of the course introduces higher vocational skills and knowledge necessary for future senior accountants. Elective courses for students engaged in advanced management consulting or consulting profession, designed to solve higher and more complex problems skills. Specific courses for:

　Core course PROFESSIONAL - ESSENTIALS

　P1 professional accountant Professional Accountant (PA)

　P2 reports Corporate Reporting (CR)

　P3商务分析商业分析（BA）

　选修课程专业--选项（四门任选二门）

　P4高级财务管理（AFM）高级财务管理

　P5高级业绩管理先进性能管理（APM）

　P6高级税务高级税务（ATX）

　高级审计与认证业务P7高级审计和保证（AAA）

　所有学生必须完成三门核心课程请注意，在新大纲下核心课程的考试调整到选修课程之前。

　考试形式

　知识课程考试时间为2小时，可以采取计算机考试－自动评分和即时得出考试结果－当然也可以采取传统的纸质考试。除了知识课程这部分外，新大纲的其他课程不采取计算机考试形式知识课程的考试形式是50道选择题。

　技能课程和第二部分的专业阶段的考试时间均为3小时，考试形式包括简答题、计算分析、评论、说明和案例分析。学生应该依次按照模块的顺序－知识课程、技能课程、核心课程和选修课程的顺序参加考试，例如知识课程，学生可以先选考、F2 F3，F1但是ACCA强烈建议按照模块内在顺序考试再考。

　关于核心课程考试原则的调整：新大纲下，取消了三门核心课程一次性考试和一次性通过的要求。

　应该说，考试的要求相比现行大纲要更加简化。

　考试规则

　学员注册后，在二月份和八月份会收到ACCA的考试报名通知，学员根据下列考试规则和个人准备情况选择报考科目和考试地点。

　1。学员按三个阶段一至F单元的先后次序报考。除免试与已通过的课程外，同一单元内课程必须同一次报考，每次最多报考四门但F单元的考试必须在考完了证书阶段后才能报考。

　2。基础阶段和证书阶段每科成绩合格后可予以保留（ACCA考试50分为及格）。专业阶段同一个单元的三门课程须同时报考、同时通过。若三门中只有一门通过，则通过的这门成绩也不能保留，三门课均需重考；若三门中有两门通过，且另一门在30分至49分之间，则没通过的那门有两次补考机会，在随后的两次考试中通过，三门课亦可视为全部通过；不然，三门课均须重考。

　3。所有十四门考试必须在学员报名注册后十年内考完。

　考试成绩

　ACCA将在8月中下旬邮寄6月考试成绩及12月报考单。同时可在英国网站查询成绩。请大家注意考试可选科目。

　学位申请

　ACCA在2000年和牛津·布鲁克斯大学（牛津布鲁克斯大学）建立了合作关系，使学员在学习ACCA专业资格的同时，有机会获得该校应用会计的（荣誉*）理学士学位。此项全球性的创举进一步突出了ACCA作为全球会计和培训领域领导者的地位。（*注：英国大学颁发的学士学位根据学生所学课程平均成绩的高低分为几个等级。荣誉学士学位意为高级学位。）

　牛津·布鲁克斯大学在2000年连续第五次被泰晤士报评为新大学中的第一名。该大学的应用会计（荣誉）理学士学位由于其充分考虑会计职业、实际工作及雇主对财会方面的要求，而受到高度评价。它不仅使学员证明他们专业方面的能力，

　They also demonstrate their practical skills, which complement ACCA's exams and greatly enhance their employment opportunities.

　After passing the examination of the first, second part of the nine courses in the ACCA, the student submitted a research and analysis report to the school and the main competency statement for the evaluation of the school, so as to have the opportunity to obtain the above bachelor's degree.

　In order to obtain the above degree, students must pass at least 2.4, 2.5 and 2.6. If the student is 2.4, 2.5 and 2.6 of the three received the exemption, they cannot apply for the degree. In this case, in order to gain the degree, students can give up the three exemption, take and pass the exam. More than 10 years of graduate students, if you want to apply for the degree, we must give up this degree may be obtained by the exemption. In addition, participants must also meet minimum requirements in English (such as CET, six or TOFEL500 or GMAT550 or IELTS6.5), or take part in and pass the 1.3 (HR management) examination.

　Research and Analysis Report

　As required by the school, students demonstrate their ability to study, analyze and apply key skills. The research and analysis report is a demonstration of the trainees' abilities. The report is required to reach 5000 words, 1500 words and a copy of the key ability statement. Required to submit this report to the examination of ACCA is to supplement, and to test the Oxford Brooks University believes that some key skills should be accounting graduates, such as skills, communication skills, information collection and analysis ability and IT.

　Students may submit research and analysis reports at any time after the examination of the first, second part of the ACCA, or after all examinations, or when they become members. Students may request assessment of their research and analysis reports to the University of Oxford Brooks within 10 years after their registration.

　As for the final degree, it will depend on the average score of all the examination results given by the students in the first, second part of ACCA.

　[this post has been edited by the author at 2007-12-29 14:58:20]

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　Published at 2007-9-11, see the author at 21:38

　ACCA 2007 annual fee standard

　1 pounds (GBP) is approximately equal to 15.5 yuan

　Cost type

　Amount of money

　Remarks

　Initial registration fee

　$62

　Disposable

　The annual fee

　$62

　After signing up, pay the following year

　The examination fee / exemption fee

　A total of $702, in particular:

　The course should pay fee exemption exemption, exemption fee equivalent examination fee; need to pay another make-up examination fee, the amount of the same.

　The June 2007 exam fee (for a total of $702, the old outline) for specific

　Knowledge curriculum (3 doors)

　F 43/ (total $129)

　Skills course (6 doors)

　F 51/ (total $306)

　Professional courses (5 doors)

　F 59/ (total $295)

　The December 2007 exam fee (for new program) is $758

　Knowledge phase (3 doors)

　F 45/ (total $135)

　Skill phase (6 doors)

　F (318) 53/

　Professional stage (5 doors)

　F (305) 61/

　Book fee

　Between 400 and 600 yuan per course

　It includes a textbook and a review book

　registration procedures

　Students may register at the ACCA representative office or register on the internet. When registering, please request the registration form from each ACCA representative office and submit the following materials according to your personal circumstances:

　A) two passport size photos, ID card and a copy of the original, the graduation certificate and a copy of the original (for reference).

　B) registration fee: 57 pounds (2005 registration fee), bank draft (marked "The Association of Chartered Certified Accountants") or payment by international settlement of credit card.

　Registration deadline

　Every year in July 31st (in December of the same year written examination)

　Every year in December 15th (to participate in the next year in June written examination)

　ACCA of China students new exemption policy

　Since January 2007, ACCA for newly registered professional accountants examination (ACCA) the implementation of the new students China exemption policy, the details are as follows:

　(1) the Ministry of Education approves the graduates of institutions of higher learning

　Degree type - completion of the academic year

　Exemption condition

　Accountancy: earning a bachelor's degree

　The exemption of 5 courses (F1-F5); minor professional, exemption 3 course (F1-F3)

　Financial Specialty

　The exemption of 3 courses (F1-F3)

　legal profession

　The exemption of 1 courses (F4)

　Business and management

　The exemption of 1 courses (F1)

　MPAcc professional (MPAcc degree or complete all the courses for the MPAcc)

　On the principle of exemption nine courses (F1 - F9), including F6 (tax exemption): CICPA or MPAcc by general courses in the elective course of "Chinese tax"

　MBA degree (MBA degree)

　The exemption of 3 courses (F1-F3)

　Non related majors

　No exemption

　(two) the Ministry of education has accredited students in Colleges and Universities

　Accounting - completing the first year

　You can register for the formal ACCA students, no exemption

　Accounting - completing the second year course

　The exemption of 3 courses (F1-F3)

　Accounting - completing the third year course

　The exemption of 5 courses (F1-F5)

　Other majors

　Students without exemption

　(three) the qualification of Chinese CPA

　CICPA general adoption

　The exemption of 5 courses (F1-F4 and F6)

　* can exemption to be decided by the ACCA UK assessment

　Apply for the Bachelor of Oxford Brooks University, need a certificate issued by the relevant English level, such as CET-6, TOEFL 500, IELTS 6.5; if there is no proof of English, can not apply for the exemption of 1.3.

　Be careful:

　Only 1. students passed the whole school year can apply for exemption.

　The 2. part of the course for students of the exemption policy applies only to the undergraduate students in reading, but not for master degree or diploma students in reading.

　3. master's degree and diploma students exemption course can only be by relevance of courses by ACCA Assessment Department door exemption and evaluation.

　4. in China, bachelor's degree in accounting refers to bachelor's or Bachelor of management or Bachelor of economics in accounting or accounting (International Accounting) or accounting (direction of certified public accountant).

　5.. Other majors in accounting related fields are treated as "other majors", such as financial accounting, industrial accounting, foreign trade accounting, computerized accounting, railway accounting, etc..

　6. in the first year of university study can not be used as the basis for exemption.

　The 7. charter degree (i.e. overseas university in cooperation with local and overseas China university awarded a university degree program) - not partially completed application for exemption.

　8., this policy applies to students accredited by the Ministry of education in China to complete or partially complete undergraduate courses, without regard to the current residence.

　Advantages and characteristics

　ACCA truly international and global organization

　After registering with ACCA in a country, the student may continue to take the examination in another country as required,

　That is, in the world's more than 200 test sites, you can choose and replace their own testing center.

　ACCA professional qualification examination using a unified global standard, namely unified teaching materials, unified examination, unified grading, the last member to obtain a unified global certificate.

　The professional qualification examination outline ACCA to the international accounting standards board (IASB) issued by the international accounting standards and the International Federation of Accountants (IFAC) issued by the international auditing standards as the basis for the design of the content of the examination, in order to fully adapt to the needs of international economic integration. At present, nearly 25000 students participate in the examinations in accordance with international accounting standards and international auditing standards. In view of the fact that China's accounting standards are gradually in line with international accounting standards in recent years, the professional qualification of ACCA is more applicable to Chinese accounting personnel.

　For the different countries and regions of the students set up more than 40 kinds of local national and regional legal and tax examination papers, mainly: Hongkong, India, China, Poland, South Africa and so on. The Chinese roll was introduced in June 1998. Chinese students may choose to apply for Chinese law and Chinese tax examination papers (but still use English tests) to make them register for ACCA.

　47% of ACCA members are non British, and 70% of ACCA students are in countries / regions other than the uk. At present, the proportion of Asian members has accounted for 28%, the proportion of students accounted for 43%.

　ACCA professional qualification, professional qualification of world famous brand

　ACCA's reputation and influence in the world is based on innovative practices in ACCA accounting training. ACCA has always focused on the needs and goals of people who want to succeed, regardless of their background.

　ACCA is the professional qualification of book learning and practical experience highly closely, based on a wide range of test program, consult the government departments, university students, and all walks of life the employer's opinion from a comprehensive, fully reflect the modern business society of accountants.

　ACCA's curriculum is comprehensive, perfect and comprehensive. It is known as the MBA course of Finance and accounting". In 1999 February held in Geneva, the United Nations international standards of accounting and reporting of the Intergovernmental Working Group of experts on the sixteenth conference, discuss passed to ACCA curriculum is modelled as a "professional education program" international accounting occupation. The syllabus will serve as a benchmark for the setting of professional accountants' examinations in all parts of the world.

　ACCA studies and exams are highly flexible and within reach

　For students around the world, ACCA training is highly flexible and within reach. All courses are allowed to be completed within 10 years. Students can master the test progress according to their abilities and actual conditions.

　ACCA's virtual campus, -ACCA, is never closed. It provides learning guidance, successive questions and answers, CPD courses and other extensive learning materials for members and students from all over the world.

　Student magazine, student accountant, is another important source of information. In addition to the latest news, monthly updates and professional articles are published in the magazine, providing maximum support for students from registration to examination.

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