AIA 1-16课程中英文介绍

Paper 1 Financial Accounting 1（财务会计1）
Aims （课程目标）
To examine the candidate’s knowledge and understanding of the theory of accounting and its application to the practical situations indicated in the 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
explain and identify for application appropriate accounting concepts and conventions in the preparation of 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 explain the financial position and performance of an organization
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 Economics
Aims （课程目标）
To examine the candidate’s 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 with a comprehension of the necessary tools for economic analysis and the relevant social and technological environments within which economic 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
T he candidate’s ability to apply knowledge of the analysis of particular economic situations in the 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
Explain economic problems and describe possible solutions
解释经济问题，描述可行的解决方案
Identify and explain appropriate tools for economic analysis
识别和解释恰当的经济分析工具
Describe the social and technological environments within which economic policies are applied, and apply knowledge and the analysis of specified economic situations in the 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 1
Aims （课程目标）
To examine the candidate’s knowledge and understanding of cost accounting and its practical application to:
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 provision of information to assist management in their decision making and policy formulation activities.
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：
explain the role of cost accounting within an 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 in different 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 on a range of long-and short –run decisions, 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 in controlling operations and have a critical understanding of the strengths and weaknesses of such techniques, and select relevant costs and apply relevant techniques in order to provide management with appropriate information to assist their decision making and demonstrate a critical understanding of the strengths and weaknesses of such information.
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 Law
Aims（课程目标）
To examine the candidate’s knowledge and understanding of those basic legal principles with which the 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：
explain the nature and sources of English Law
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 given situation, 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 an outline 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 Taxation
Aims（课程目标）
To examine the candidate’s 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）
Auditing
After successfully completing this section candidates 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 an auditor
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 an auditor
描述审计师的权力、职责和专业准则
explain the process of planning an audit and the necessity for an appropriate 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explain the systems approach and 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 an audit
描述在审计最后的复核和报告阶段的工作
Taxation
After successfully completing this section candidates 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 corporation tax
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 corporation tax liabilities from information given for 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 Processing
Aims（课程目标）
To examine the candidate’s 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 information technology, and its application to 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 explain appropriate statistical techniques in the use of collection, summarisation and presentation of 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 explain appropriate 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 explain the role of information technology and methodology used in the 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 Auditing
Aims（课程目标）
The objective of the paper is to improve and extend the knowledge acquired by the study for Paper 5 of the Foundation Level and to prepare the student for the subsequent demands of Paper 15 in the 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。

In addition to expanding upon the areas covered in Paper 5 Auditing & Taxation students 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 in these 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 with the acceptance of a new client, the planning processes of an audit, 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 an audit programme in specified circumstances;、
在特定的情况下开发审计项目
produce a coherent and concise written response to a variety of problems and issues arising during the course of an audit;
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 an awareness of and be able to discuss the challenges facing the auditing profession and from both clients 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 Law
Aims（课程目标）
The aim of the Company Law paper is to examine the candidate’s 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 Information
Aims（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 decisions
Discuss 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 problems
Paper 10 Business Management
Aims（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 problems
Derive and implement solutions to business management in a range of organizational contexts
Use theoretical knowledge to compare and contrast the appropriateness of business management techniques
Produce and implement relevant solutions to business problems
Differentiate, value and prioritise between different solutions to business management problems
Assess the impact of limitations to business management knowledge and techniques on subsequent interpretations
Illustrate ethical sensitivity and judgment to common business management ethical issues Discuss contemporary issues in business management
Paper 11 Financial Accounting 2
Aims（课程目标）
The objective of the paper is to examine the candidate’sunderstanding 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 basic
group 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 a
‘regulatory framework’.
·apply and discuss the appropriateness of specific international accounting standards. ·prepare financial statements for limited companies and other entities and appropriate financial
statements for specialised transactions.
·interpret financial statements of limited companies and other entities.
·Assess and discuss alternative valuation methods and the problems associated with their application.
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 2
Aims（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 managementaccounting to develop the analytical skills necessary to diagnose complex business problems inan accounting information context.
_ An appreciation of the strategic aspects of management accounting.
Learning Outcomes（学习收获）
After successfully completing this paper students should be able to:
Appreciate the "big picture" fundamentals of management accounting:
_ Demonstrate the role management accounting plays in supporting organisations and managers inkeeping pace with technological change, globalisation and customer needs.
_ Discuss how the manager uses the management accounting system to prepare, analyse andcritically evaluate information for making planning decisions.
_ Discuss how the management accounting system measures the performance and influences thebehaviour of the manager.
_ Discuss the strengths and weaknesses of an organisation's management accounting informationsystem, identify and apply techniques appropriate to specified situations
_ Apply management accounting methods and techniques to demonstrate how customer andorganisational value can be achieved through sound business decision making. Applying anddiscussing appropriate techniques is an important outcome of this paper
建立与成本管理，成本控制和战略决策制定的重要认识。

课程着重于当代热点问题，如基于活动的技术，吞吐量会计，经济增加值，业务流程再造和平衡计分卡。

这些技术旨在满足一些传统方法的明显不足，如标准成本和会计为基础的措施，如回报投资，本课程的关键部分是比较现代和传统的方法。

由于会计世界是不断变化的，本课程将传统的概念和技术与管理会计的最新进展相结合，这些涉及到规划，控制和决策所需要的管理信息。

本课程的目标是确保学员：
充分了解管理会计在当今经济和商务环境中的作用。

详细掌握管理会计在财务控制和决策支持方面的知识。

理解管理会计的战略意义。

PAPER 13 FINANCIAL ACCOUNTING 3
Aims（课程目标）
The aim of the paper is to examine a candidate’s ability to:
critically evaluate current thought and developments in international financial accounting and reporting
apply knowledge and professional judgement in an assessment of the requirements of international financial reporting standards and other reporting requirements
ability to prepare and assess a wide variety of accounting and financial statements in a wide variety of business contexts
-评估当前国际金融会计思想和发展
-应用知识和专业判断评估国际财务报告准则的要求和其他报告要求
-有能力在各种商务环境下准备和评估各种会计和财务报表
Learning Outcomes（学习收获）
In order to successfully complete this paper a candidate
should be able to:
demonstrate through discussion and/or application of knowledge, a critical evaluation of current thought and developments in international financial accounting and reporting, including the ethical responsibilities of an accountant, the conceptual framework and accounting regulation
demonstrate that he/she can apply and critically analyse and discuss current international reporting requirements and regulations
prepare and interpret a wide variety of corporate accounting and reporting statements including the financial statements of groups in accordance with appropriate international financial reporting standards
prepare and assess reports and other communications which aim to offer to users, professional advice on a group entity’s financial performance and position
-通过讨论和（或）应用知识证明国际财务会计和报告的当前关键评估和发展；
-证明他/她可以应用、分析和讨论当前国际报告要求和规定；
-准备和解释各种各样的企业会计和报告报表包括按照合适的国际财务报告准则的集团财务报表；
-准备和评估报告以及旨在提供给客户的其他沟通, 在一组财务状况上的专业建议。

PAPER 14 FINANCIAL MANAGEMENT
Aims（课程目标）
The syllabus aims to test the candidate’s understanding of the role of the corporate financial manager in:
determining the capital requirements and structures of an organisation and ascertaining the sources and costs of available capital;
appraising the appropriate deployment of financial resources and the long term impact; determining dividend/retention policy and awareness of the implications within the capital market and in managing relationships with a variety of stakeholders in the environment of the organisation;
evaluating strategic options and making appropriate recommendations;
the installation of appropriate performance measurement systems;
managing the financial consequences of global company operations.
P14财务管理旨在测试考生对公司财务经理角色的理解:
-确定资本需求和财务资本架构，确定资金的来源和成本；
-评估金融资源和长期的影响；
-确定股息/保留政策和资本市场下意识的影响，管理组织环境中各个股东的关系；
-评估战略选择并给出了适当的建议；
-安装合适的绩效测量系统；
-管理公司全球化运营的财务结果。

Learning Outcomes（学习收获）
After successfully completing this paper students should be able to:
evaluate key theories in corporate finance;
critique the different sources of finance that are available to firms;
appraise long term investments (including overseas investments) using a variety of techniques;
critique the working capital management practices of firms;
calculate the cost of capital both for individual sources of finance and the overall weightedaverage cost of capital, and appraise the validity of the methods used in these calculations;
calculate the value of a security using a variety of techniques and appraise these valuationtechniques;
appraise the managerial and economic consequences of a number of alternative strategies for managing and hedging the risks associated with international trades;
explore key facets of the financial environments within which firms operate;
evaluate and recommend appropriate control and performance measures.
-评估企业融资的重要理论；
-评估可用于公司的不同的资金来源；
-运用各种技巧评价长期投资(包括海外投资)；
-评估公司的营运资本管理实践；
-计算资本成本对个人资金来源和整体加权平均资本成本，并评价这些计算中使用的方法的有效性；
-运用各种技巧计算安全价值并且评价这些评估技术；
-评估一些管理的替代策略，和对冲与国际贸易相关联的风险；
-探索金融环境在公司运作的关键方面
-评估和推荐合适的管理办法及业绩考核。

PAPER 15 PROFESSIONAL PRACTICE
(AUDITING)
Aims（课程目标）
The objectives of the paper are to ensure that candidates can exercise judgement in the management of the audit process and in the application of audit techniques, and to evaluate and discuss issues relating to current practices and developments in auditing and associated areas.
确认考生在审计过程的管理和审计技巧的实施中可以运用判断力，在审计和相关方面评估和讨论当前问题的实践和发展。

Learning Outcomes（学习收获）
After successfully completing this paper students should be able to:
implement the requirements of the legaland professional framework for statutory audit and practices
evaluate and advise the objectives, benefits and limitations of statutory and other evaluation services
Recommend appropriate audit strategies and processes
communicate the outcomes of audit and evaluation services
understand and discuss the implications of current professional issues and developments affecting audit assignments, the profession and associated corporate governance issues
-法定审计和实践上实现法律专业框架的需要
-评估和建议目标、利益和法定的局限性和其他评估服务
-推荐合适的审计策略和流程
-沟通审计和评估服务的成果
-理解和讨论当前专业问题的含义和对影响审计作业、专业和相关的公司治理问题的发展
PAPER 16 TAXATION AND TAX PLANNING
Aims（课程目标）
The objective of the paper is to ensure that students have:
A thorough understanding of the practical aspects of the taxation system
An appreciation of the interaction of taxes
An ability to analyse the taxation issues of a given situation and to offer tax planning Solutions
-全面了解实际的税收制度
-货币升值和税收之间的交互
-有能力分析一个给定的税务问题，给出解决办法提供税收筹划。

Learning Outcomes（学习收获）
After successfully completing this paper students should be able to appraise the tax planning issues arising from a given scenario and to calculate the resulting tax liabilities. The ability to produce succinct and detailed assessment of relevant tax issues in a format suitable for presentation to colleagues or clients is important to the learning outcomes of this subject.
成功通过P16的考生应该有能力评估一个给定的税收筹划问题并能计算产生的纳税义务。

有能力用适当的格式作出关于税收问题简洁又清楚的评估报告给同事或客户，是这门课重要的学习收获。