FLQ-Management Accounting (FMA)考试大纲
To develop the knowledge and ability to apply appropriate management accounting concepts and foundations in acountancy techniques for decision making, planning and control including forecasting techniques, the preparation of budgets and standard costs and performance measurement。
FLQ-Financial Accounting (FFA)考试大纲
To develop knowledge and understanding of the underlying principles and concepts relating to financial accounting and to demonstrate technical proficiency in the use of double entry techniques, including the preparation and interpretation of basic financial statements for sole traders, companies and simple groups of companies.
FLQ-Accountant in Business (FAB)考试大纲
To understand business in the context of its environment, including economic, legal, and regulatory influences on such aspects as governance, employment, health and safety, data protection and security. Additionally, to introduce certain aspects of the regulatory framework as they affect auditing and governance, examining the roles of internal and external auditors and introducing the importance of internal control. The syllabus also introduces key management and people issues such as individual and team behaviour, leadership, motivation, personal effectiveness and professional ethics in accounting and business.