2014年ACCA考试大纲变化.ppt

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1、Instructor:CelineJi2014ACCA考纲变化解析OverviewFundamentals9papersintotalKnowledgeF1AccountantinBusiness(AB)F2ManagementAccounting(MA)F3FinancialAccounting(FA)SkillsF4CorporateandBusinessLaw(CL)F5PerformanceManagement(PM)F6Taxation(TX)F7FinancialReporting(FR)F8AuditandAssurance(AA

2、)F9FinancialManagement(FM)Professional5papersintotalEssentials(all3)P1Governance,RiskandEthics(GRE)P2CorporateReporting(CR)P3BusinessAnalysis(BA)Options(any2from4)P4AdvancedFinancialManagement(AFM)P5AdvancedPerformanceManagement(APM)P6AdvancedTaxation(ATX)P7AdvancedAuditandA

3、ssurance(AAA)F1-F3F1SectionA30twomarkobjectivequestions16onemarkobjectivequestionsSectionB6fourmarkmulti-taskquestionseachofwhichwillexamineoneofthesixmainsectionsofthesyllabusF1-F4笔考F2SectionA35twomarkobjectivequestionsSectionB3tenmarkmultitaskquestionseachofwhichwillexamin

4、e:Budgeting,StandardcostingandPerformancemeasurementsectionsofthesyllabusF1-F4笔考F1-F4笔考F1-F4笔考F1-F4机考F3SectionA35twomarkobjectivequestionsSectionB2fifteenmarkmulti-taskquestions.Thesewilltestconsolidationsandaccountspreparation.Theconsolidationquestioncouldincludeasmallamoun

5、tofinterpretationandtheaccountspreparationquestioncouldbesetinthecontextofasoletraderoralimitedcompany.F1-F4笔考F1-F4笔考F1-F4笔考F1-F4笔考F1-F4机考F1-F4机考F4SectionA-25x2markobjectivetestquestions50%-20x1markobjectivequestions20%SectionB-5x6markmulti-taskquestion30%F1-F4笔考Thereisnonee

6、dtodetailthefactsofthecase.Remember,itisthepointoflawthatthecaseestablishesthatisimportant,althoughknowingthefactsofcasescanbehelpfulassometimesquestionsincludescenariosbasedonwell-knowncases.FurtheritisnotnecessarytoquotesectionnumbersofActs.可以机考-时间待定Two-hourpapersF1-F4笔考F1

7、-F4笔考OverviewFundamentals9papersintotalKnowledgeF1AccountantinBusiness(AB)F2ManagementAccounting(MA)F3FinancialAccounting(FA)F4CorporateandBusinessLaw(CL)SkillsF5PerformanceManagement(PM)F6Taxation(TX)F7FinancialReporting(FR)F8AuditandAssurance(AA)F9FinancialManagement(FM)Pr

8、ofessional5papersintotalEssentials(all3)P1Governance,RiskandEthics(GRE)P2Co