AIA 1-16课程中英文介绍.docx

Paper 1 Financial Accounting 1（财务会计1）Aims （课程目标）To examine the candidates knowledge and understanding of the theory of accounting and its applicationto the practical situations indicated inthe syllabus.主要是考察学员对会计理论及考试大纲所示的实际应用的知识和理解。Learning Outcomes （学习收获）After successfully completing this paper candidates should be able to: 成功完成本科目后，学员应能：Describe, prepare and summarise basic accounting records 编制和汇总基本会计记录explainand identify for applicationappropriate accounting concepts and conventions inthe preparationof financial statements;学员能够解释且运用恰当的会计知识与规定准备财务报表prepare financial statements for sole traders, partnerships and limited companies; and describe and explainthe financial positionand performance of anorganization为私人企业主，合资企业及有限责任公司能够准备财务表格，并且能描述和解释在机构中财务的地位与表现。Paper 2 Business EconomicsAims （课程目标）To examine the candidates knowledge and understanding of:用于考查学员对下列问题的掌握和理解：Economic problems and possible solutions, together witha comprehensionof the necessary tools for economic analysis and the relevant social and technological environments withinwhicheconomic policies are applied经济问题及可能的解决方案，以及对必要的经济分析工具和经济政策所适用的相关社会、技术环境的理解The candidates ability to apply knowledge of the analysis of particular economic situations inthe United Kingdom, Europe and the Rest Of the World including developing countries.运用所学知识，分析英国、欧洲及全球的发展中国家的特殊经济形势之能力Learning Outcomes（学习收获）After successfully completing this paper candidates should be able to:在顺利完成本课程后，学员应能够：Describe the nature and scope of economics描述经济学的范围及性质Explaineconomic problems and describe possible solutions解释经济问题，描述可行的解决方案Identify and explainappropriate tools for economic analysis识别和解释恰当的经济分析工具Describe the social and technological environments withinwhicheconomic policies are applied, and apply knowledge and the analysis of specified economic situations inthe UK, Europe and developing countries描述经济政策所适用的社会及科技环境，运用所学知识，分析英国、欧洲和发展中国家各自的经济状况。Paper 3 Management Accounting 1Aims （课程目标）To examine the candidates knowledge and understanding of cost accounting and its practical applicationto:检验学员对成本会计的认识和理解，以及将其应用于以下实践：the ascertainment of costs of products, processes, operations and services;确定产品、制作过程、运营和服务的成本the control of operations;运营控制the provisionof informationto assist management intheir decisionmaking and policy formulationactivities.提供有效信息，协助管理层决策和制定政策Learning Outcomes（学习收获）After successfully completing this paper candidates should be able to:在顺利完成本科目后，学员应具备如下能力：explainthe role of cost accounting withinan organisation;解释成本会计在组织中的作用describe the nature of costs and how and why costs are classified indifferent ways for different purposes;描述成本的性质、如何、为何为不同的目的对成本进行不同的分类calculate material, labour, expense and overhead costs for products, processes, services and functions;计算产品、生产过程、服务和职能环节的原材料成本、劳动力成本、费用以及间接费用use appropriate techniques to advise managers ona range of long-and short rundecisions, including capital investment decisions;使用合适的经营策略建议管理层制定中长期规划，包括资本投资决定create, summarise and reconcile basic costing records;创建归纳基本的平衡成本计算表apply budgeting and standard costing techniques to assist management incontrolling operations and have a critical understanding of the strengths and weaknesses of suchtechniques, and select relevant costs and apply relevant techniques in order to provide management withappropriate information to assist their decisionmaking and demonstrate a critical understanding of the strengths and weaknesses of suchinformation.运用预算和标准成本法协助管理层进行运营控制并充分认识该技术的优缺点Paper 4 LawAims（课程目标）To examine the candidates knowledge and understanding of those basic legal principles withwhichthe accountant is likely to be concerned.检验学员对于作为一名会计人员所需遵守的基本法律原则的认识和理解。Learning Outcomes（学习收获）After successfully completing this paper candidates should be able to:顺利通过本科目的学员应具备以下能力：explainthe nature and sources of EnglishLaw解释英国商务法的性质和来源identify the law of contract and the law relating to particular types of contract理解合同法以及特殊类型合同的有关法律describe specified aspects of the law of contract描述合同法的特殊性identify relevant cases and statutes applicable to a givensituation, draw conclusions, state the principle of law involved and write a note of advice to a specified interested party确定给定情况的相关案例和适当的法律条款，得出结论，阐明其中所包含的法律原则并为指定的利益方提出建议describe the law relating to agency, partnerships and employment描述有关代理、合伙和雇佣的法律identify anoutline of the law relating to tort确认民事侵权行为的法律大纲describe the law relating to agency, partnerships, employment and insolvency law描述有关法律机构,合伙企业，就业和破产法Paper 5 Auditing and TaxationAims（课程目标）To examine the candidates knowledge and understanding of the basic principles of these two highly specialised areas of professional practice. 考察学员对这两个专业领域的基本原理的认识和理解。Learning Outcomes（学习收获）AuditingAfter successfully completing this sectioncandidates should be able to:顺利完成此科目的学员应具备以下能力：describe the nature and purpose of auditing理解审计的实质和目的describe the qualities, qualifications and actions to be carried out relating to the appointment and removal of anauditor描述质量、资质、有关委任和解聘审计师的活动describe the rights, duties and professional obligations of anauditor描述审计师的权力、职责和专业准则explainthe process of planning anaudit and the necessity for anappropriate audit programme taking into account audit evidence and audit risk解释审计计划的制定过程以及在适当的审计方案中考虑审计证据和审计风险的必要性explainthe systems approachand the balance between tests of controls and substantive testing解释系统方法以及控制性测试和真实性测试之间的平衡describe the audit evidence required in specified situations描述特定情况下所需的审计证据describe the audit work required at the final review and report stage of anaudit描述在审计最后的复核和报告阶段的工作TaxationAfter successfully completing this sectioncandidates should be able to:顺利完成此科目的学员应具备以下能力：describe the administrative structure of the UK tax system描述英国税务体系的管理结构express and explain the basic principles of income tax, national insurance, capital gains tax and corporationtax理解所得税、资本利得税和企业税的基本原则compute income tax, capital gains and corporationtax liabilities from informationgivenfor specified situations根据给定的条件，计算应缴所得税、资本利得税和企业税的税额Paper 6 Information ProcessingAims（课程目标）To examine the candidates knowledge and understanding of: 检验学员对于下列问题的知识和理解：statistical sources and techniques统计信息来源和统计技术the concepts and methods of business informationtechnology, and its applicationto practical business situations商业信息技术的概念和方法，及其在商业活动中的实际运用Learning Outcomes（学习收获）After successfully completing this paper candidates should be able to:顺利完成本科目的学员应具备以下能力：identify, select and explainappropriate statistical techniques inthe use of collection, summarisation and presentationof data分辨和筛选适当的统计方法并将其应用于数据的收集、汇总和说明identify, select and explainappropriate statistical techniques used in the basic modelling of situations involving probability, correlation, regression and time series forecasting分辨和筛选适当的统计方法并将其应用于基本模型，如：概率、相关性分析、回归分析、时间数列预测Describe and explainthe role of information technology and methodology used inthe processing of business data.对用于商业数据处理的信息技术和方法论进行描述、评价和报告Paper 7 AuditingAims（课程目标）The objective of the paper is to improve and extend the knowledge acquired by the study for Paper 5of the FoundationLevel and to prepare the student for the subsequent demands of Paper 15inthe Professional Level 2.本课程旨在进一步提高和扩展基础阶段P 5所要求掌握的知识，为学员们继续学习专业阶段II中的P 15做准备。Inadditionto expanding uponthe areas covered inPaper 5Auditing & Taxationstudents must have knowledge of the following areas:除了进一步扩展P 5审计和税法所涉及的领域之外，学员们还必须掌握下列知识：The audit of computer installations and systems对计算机安装软件和计算机系统的审核Limited company audits (excluding group accounts)有限责任公司的审计（不包括集团财务）Legal and professional framework法律和专业框架包括Accounting and Auditing Standards会计和审计的标准及准则Professional ethics and codes of conduct.职业操守和行为准则Current developments inthese areas这些领域的当前发展状况Learning Outcomes（学习收获）After successfully completing this paper candidates should be able to:顺利完成本科目的学员应具备以下能力：discuss the professional and legal framework of auditing;对审计的专业性和法律结构进行讨论identify and discuss the problems associated withthe acceptance of a new client, the planning processes of anaudit, and the successful conduct of the audit and its subsequent review;识别并讨论相关的问题：接到新客户,计划审计过程,成功实施审计和最后审核;develop anaudit programme inspecified circumstances;、在特定的情况下开发审计项目produce a coherent and concise writtenresponse to a variety of problems and issues arising during the course of anaudit;针对审计中产生的各种的问题编写一个连贯和简洁的书面报告demonstrate anawareness of and be able to discuss the challenges facing the auditing profession and from bothclients and the wider financial world.从顾客和金融界，展示出的认知与审计职业所面临的挑战Paper 8 Company LawAims（课程目标）The aim of the Company Law paper is to examine the candidates knowledge,understanding and application of the principles of and practice relating to Company Law公司法这门课旨在检查学员对公司法知识的掌握情况、对公司法原理和实务的理解程度和运用情况。The objective of the paper is to ensure that students have:其目的是要确保学员们具有：Comprehensive knowledge and understanding of the principles of Company Law掌握并理解公司法的综合知识。 A thorough understanding of the practical aspects of Company Law全面理解公司法实务。An ability to analyse practical scenarios and apply relevant principles and procedures of Company Law分析实际情况并应用公司法的相关原理和程序的能力。The syllabus covers key areas of Company Law which are:考试大纲要求的公司法知识点： Incorporation成立公司Capitalisation注资Administration and control管理和控制Accounts and audit财务和审计Reconstructions重组Winding up停业Learning Outcomes（学习收获）After successfully completing this paper students should be able to:成功完成公司法的课程之后，学员将能够：Discuss principles of law comprehensively and clearly, based on a sound knowledge and understanding of company law and practice运用其对公司法及其实务的知识和理解，全面清晰地解释法律的原理；Analyse practical scenarios and apply relevant legal principles and procedures分析实践情况，运用相关的法律原理和程序；Demonstrate reasoned conclusions following the application og legal rules and procedures运用法律原理和程序推导出合理的结论。Paper 9 Management InformationAims（课程目标）The aims of the paper are:课程的目的是：to produce students with a working knowledge of management science applications and management information systems development and implementation in business培养具备管理科学应用知识及管理信息系统的开发和实施能力的学员to produce in students an understanding of mathematical, statistical and systems modeling techniques, theit limitations and appropriateness培养学员对数学、统计、系统模型技巧及其限制与适用性的理解The paper will examine students understanding through the eyes of auser, a designer, a manager and an evaluator本课程将从用户、设计者、管理者以及评价者的角度来考察学员对这些知识的理解。Students will be expected to explain, distinguish and interpret tesults of:本课程希望学员能够解释、区分和说明下列问题：Selected mathematical and statistical methods; students will not be expected to display in-depth mathematical formulae所选择的数学与统计方法；不要求学员展示其高深的数学能力，也无需推导或证明任何数学公式。Selected methods in the strategic development and design of management information systems including both hardware and software, and relevant methods of selection, acquisition, organization, management and security of the processes and technology involved. Students will not be expected to display an in-depth knowledge of the science of computing所选择的管理信息系统的战略开发和设计方法，包括硬件和软件、其程序和技术的选择、获取、组织、管理和安全方法。学员无需展示其高深的计算机知识。Learning Outcomes（学习收获）After successfully completing this paper students will be able to:Apply appropriate techniques and interpret the results to support arrange of business decisionsDiscuss the features of information systems and technology to a given set of requirements Apply systems modeling, design, development and implementation tools and techniques to solve organizational and informational problemsPaper 10 Business ManagementAims（课程目标）The objective of the paper is to ensure that students have:课程的目的是确保学员：A further understanding of the nature of business management and the role og the manager in the modern business organization.进一步理解商务管理的性质以及管理者在现代商务组织中的作用。An appreciation of the major schools of management thought, their development and implications.评价主要的管理思想学派、它们的发展及其应用。An understanding of the nature of management decision making, planning, and control.理解管理决策、计划和控制的性质。An appreciation of the key aspects of organizational structure and design.评价组织结构及其设计的关键方面。An understanding of the ways in which organizational performance may be improved through effective human resource management encompassing selection, training and leatning, leadership, motivation and communication.理解通过有效的人力资源管理，包括选拔、培训、领导、激励和沟通，改进组织绩效的方法。To appreciate the nature of, and issues in, managing the marketing and production functions of a business.评价市场营销与生产职能管理的性质与问题。To understand the nature and importance of managerial control including the main elements and types of control in the business organization and the role of management information in the control process了解管理控制的本质和重要性，包括企业组织控制的的主要内容和种类，以及在控制过程中管理信息的重要作用An awareness and understanding of some of the major contemporary issues in the modern business organization including social and ethical issues ,stakeholder theories, issues in corporate governance, the effective management of innovation and change, international and management in entrepreneurial and small business enterprises.了解并理解现代商务组织中的一些主要问题，包括社会伦理与职业道德问题、利益相关者理论、有效的变更管理、自主创业小企业的国际化和管理问题。Learning Outcomes（学习收获）After successfully completing this paper students should be able to:Categorise approaches to business management in the contemporary business organization.Demonstrate an understanding of management principles and relate these to organizational issues and problemsDerive and implement solutions to business management in a range of organizational contexts Use theoretical knowledge to compare and contrast the appropriateness of business management techniquesProduce and implement relevant solutions to business problemsDifferentiate, value and prioritise between different solutions to business management problems Assess the impact of limitations to business management knowledge and techniques on subsequent interpretationsIllustrate ethical sensitivity and judgment to common business management ethical issuesDiscuss contemporary issues in business managementPaper 11 Financial Accounting 2Aims（课程目标）The objective of the paper is to examine the candidatesunderstanding of the theoretical framework of accountancy,ability to prepare and interpret accounting statements andto prepare appropriate accounts for specialised transactions.In addition to addressing more advanced applications of thetopics covered in Paper 1 Financial Accounting 1 thesyllabus covers the following areas:Accounting Theory The regulatory framework and itsapplication; with particular reference to the convergenceproject and the impact of the IASB and its Framework.Various capital maintenance and income measurements inconditions of changing price levels.International Accounting Standards.Proprietorship accounting including; sole traders andpartnerships (where appropriate for the demonstration ofspecialised transactions), limited companies including basicgroup accounts, covering the preparation of accountsaccording to statutory requirements, IFRS (whereappropriate) and the treatment of taxation in accounts.Accounting for specialised transactions.Financial analysis, interpretation and reporting including ratio analysis and statements of cash flows(cash flow statements).Learning Outcomes（学习收获）After successfully completing this paper students should be able to:discuss the content and underlying rationale of the IASB Framework and of its contribution to aregulatory framework.apply and discuss the appropriateness of specific international accounting standards.prepare financial statements for limited companies and other entities and appropriate financialstatements for specialised erpret financial statements of limited companies and other entities.Assess and discuss alternative valuation methods and the problems associated with theirapplication.课程旨在检查学员对财务会计理论框架的理解、编制和解释财务报表的能力以及处理特定交易财务会计问题的能力。除了进一步阐述P1财务会计I的实际应用，本考试大纲还涵盖以下这些内容：会计理论理论框架及其应用。价格水平波动情况下的资本保持和收入衡量。国际会计准则独资企业会计包括：个体商人和伙伴关系（如适合专业交易的示范），包括基本组帐户的有限公司，涵盖了如何按照法定要求、国际会计准则（如适用）来编制账目，以及帐目的税务处理。专业交易会计财务分析、解释和报告，包括比率分析、现金和资金流以及增值。在成功完成此课程后，学生能够：讨论国际会计准则委员会框架的内容和基本原理，及其对调控框架的贡献应用并讨论具体国际会计准则的适用性为有限公司和其他实体准备财务报表，以及适合专业交易的财务报表解释有限公司和其他实体的财务报表评估和讨论其他估值方法，以及其应用程序相关的问题Paper 12 Management Accounting 2Aims（课程目标）To develop a critical understanding of issues relatingto cost management, cost control and strategicdecision making.This paper concentrates on contemporary topicalissues such as activity-based techniques, throughputaccounting, economic value added, business processre-engineering and the balanced scorecard. Some ofthese techniques were designed to meet perceivedshortcomings in traditional methods such asstandard costing and accounting-based measuressuch as return-on-investment and a key part of thispaper is to compare contemporary and traditionalmethods.As the world of accounting is dynamic, this paperwill combine the study of traditional concepts andtechniques with the most recent advances inmanagement accounting as these relate tomanagement information needs for planning,control, and decision making.The objectives of this paper are to ensure that the students have:_ A thorough understanding of the role of management accounting in the modern day economicand commercial environment to enable them to make effective use of management accountinginformation within their own organisation or business practice._ A detailed knowledge of both the financial control and decision support aspects of managementaccount