2019年ACCA AB（商业会计）考纲解析

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　　AB:Accountant in Business商业会计

 

　　主要内容

 

　　A.Understand the purpose and types of businesses andhow they interact with key stakeholders and the external environment.了解商业的目的和类型，以及与主要的利益相关者和外部环境的关系

 

　　B.Understand business organisation structure,functions and the role of corporate governance.了解企业组织结构、职能及公司治理的作用

 

　　C.Recognise the functions,systems and newtechnologies in accountancy and audit in communicating,reporting and assuringfinancial information,including the effective compliance,internal control andsecurity of financial and other data.了解会计和审计在沟通、报告和确保财务信息(包括有效合规、内部控制和财务信息及其他数据安全)方面的职能、制度和新的技术。

 

　　D.Recognise the principles of authority andleadership and how teams and individuals are recruited,managed,motivated anddeveloped.了解授权和领导力的原则，以及如何招募、管理、激励和发展团队及个人

 

　　E.Understand the importance of personal effectivenessas the basis for effective team and organisational behaviour.理解个人效率在有效团队和组织行为中的重要性

 

　　F.Recognise that all aspects of business and financeshould be conducted in a manner which complies with and is in the spirit ofaccepted professional ethics and professional values.认识到商业及财务的所有方面，都应以符合公认职业道德和职业价值观的方式进行。

 

　　A.The business organisation,its stakeholders and theexternal environment企业组织、利益相关者和外部环境

 

　　1.The purpose and types of business organisation商业组织的目的和类型

 

　　2.Stakeholders in business organisations商业组织的利益相关者

 

　　3.Political and legal factors affecting business影响商业的政治和法律因素

 

　　4.Macroeconomic factors宏观经济因素

 

　　5.Micro economic factors微观经济因素

 

　　6.Social and demographic factors社会及人口因素

 

　　7.Technological factors技术因素

 

　　8.Environmental factors环境因素

 

　　9.Competitive factors竞争因素

 

　　B.Business organisational structure,functions and governance企业组织结构、职能和治理

 

　　1.The formal and informal business organisation正式和非正式的商业组织

 

　　2.Business organisational structure and design商业组织结构和设计

 

　　3.Organisational culture in business商业组织文化

 

　　4.Committees in business organisations商业组织委员会

 

　　5.Governance and social responsibility in business公司治理和社会责任

 

　　C.Accounting and reporting systems,compliance,control,technology and security会计和报告系统、合规、内控、技术和安全

 

　　1.The relationship between accounting and otherbusiness functions会计与其他业务职能之间的关系

 

　　2.Accounting and finance functions within business organisations企业会计和财务职能

 

　　3.Principles of law and regulation governingaccounting and auditing会计和审计的法律法规原则

 

　　4.The sources and purpose of internal and externalfinancial information,provided by business企业提供的内部和外部财务信息的来源和目的

 

　　5.Financial systems,procedures and related ITapplications财务系统、程序及相关技术应用

 

　　6.Internal controls,authorisation,security of dataand compliance within business内部控制、授权、数据安全以及合规

 

　　7.Fraud and fraudulent behaviour and their preventionin business,including money laundering商业中的欺诈、欺诈行为及其预防措施，包括洗钱

 

　　8.The impact of Financial Technology(Fintech)onaccounting systems金融科技对会计系统的影响

 

　　D.Leading and managing individuals and teams领导和管理个人和团队

 

　　1.Leadership,management and supervision领导、管理和监督

 

　　2.Recruitment and selection of employees招聘和选拔员工

 

　　3.Individual and group behaviour in business organisations商业组织中的个人和团队行为

 

　　4.Team formation,development and management团队的组建、发展和管理

 

　　5.Motivating individuals and groups激励个人和团队

 

　　6.Learning and training at work在工作中学习和培训

 

　　7.Review and appraisal of individual performance.对个人业绩进行审核和评估

 

　　8.The application and impact of Financial Technology(FinTech)in accountancy and audit金融科技在会计和审计中的应用和影响

 

　　E.Personal effectiveness and communication个人效率和沟通

 

　　1.Personal effectiveness techniques个人效率技能

 

　　2.Consequences of ineffectiveness at work工作效率低下的影响

 

　　3.Competence frameworks and personal development能力框架和个人发展

 

　　4.Sources of conflicts and techniques for conflictresolution and referral冲突的来源以及解决和转移冲突的方法

 

　　5.Communicating in business商业中的沟通

 

　　F.Professional ethics in accounting and business会计和商业方面的职业道德

 

　　1.Fundamental principles of ethical behaviour道德行为的基本原则

 

　　2.The role of regulatory and professional bodies inpromoting ethical and professional standards in the accountancy profession规章制度及专业组织在推动会计职业道德及专业操守方面的作用

 

　　3.Corporate codes of ethics公司的道德准则

 

　　4.Ethical conflicts and dilemmas道德冲突与道德困境

 

　　Approach to examining the syllabus

 

　　AB is a two-hour computer-based exam.There are awide range of question types,including:multiple choice,number entry,multiple response,multiple response matching,picklists and hotspots.

 

　　考试题型

 

　　AB考试是一个两小时的CBE机考。问题类型广泛，包括:单项项选择、填空题、多项选择、多项匹配、列表题等。