立信财会
LIXIN ACCOUNTING

AIA考试教材



AIA国际会计师公会,AIA专业资格证书是会计行业中炙手可热的专业资格证书。美都教育作为英国AIA国际会计师公会的中国代表处,旨在向所有AIA会员,包括在读大学生以及会计及金融行业的专业人士,提供AIA会员资质并提升会员权益。

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 AIA教材内容简介: Paper 1_paper 16

 

Paper 1 Financial Accounting 1

Paper 1 - Financial Accounting 1

Aims
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
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 summarize basic accounting records
  • 编制和汇总基本会计记录
  • Explain and identify the 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

Paper 2 - Business Economics

Aims
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
  • The 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
    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

Paper 3 - Management Accounting 1

Aims
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
    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 organization
  • 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
  • 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

Paper 4 - Law

Aims
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
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

Paper 5 - Auditing and Taxation

Aims
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
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

Paper 6 - Information Processing

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
  • 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 modeling 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

Paper 7 - Auditing

Aims
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
    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 公司法

Paper 8 – Company Law

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

    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 of legal rules and procedures
  • 运用法律原理和程序推导出合理的结论 

Paper 9 管理信息

Aim:
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, their 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 a user, 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 results 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 ability nor derive or prove any 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, organisation, 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  

Paper 10 商务管理

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 of the manager in the modern business organisation.
  • 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 learning, 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 organisation 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 organisation 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

    After successfully completing this paper students should be able to:
    在成功完成此课程后,学生能够:
  • Categorise approaches to business management in the contemporary business organisation
  • 展现对于管理原则的理解,并联系到组织性问题
  • Demonstrate an understanding of management principles and relate these to organisational issues and problems
  • 在组织环境中获得和实施企业管理的解决方案
  • Derive and implement solutions to business management in a range of organizational contexts
  • 使用理论知识去比较和对比商业管理技术的适当性
  • Use theoretical knowledge to compare and contrast the appropriateness of business management techniques
  • 制定和实施业务问题的相关解决方案
  • Produce and implement relevant solutions to business problems
  • 区分,重视和优先处理业务管理问题的不同的解决方案
  • Differentiate, value and prioritise between different solutions to business management problems
  • 评估业务管理知识和技术在不同诠释后的影响
  • Assess the impact of limitations to business management knowledge and techniques on subsequent interpretations
  • 说明业务管理的道德敏感性和判断力
  • Illustrate ethical sensitivity and judgment to common business management ethical issues
  • Discuss contemporary issues in business management
  • 讨论当代企业管理中的问题 

Paper 11 财务会计 2

The objective of the paper is to examine the candidate’s understanding of the theoretical framework of accountancy, ability to prepare and interpret accounting statements and to prepare appropriate accounts for specialised transactions.
本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。

In addition to addressing more advanced applications of the topics covered in Paper 1 Financial Accounting 1 the syllabus covers the following areas:
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:


  • Accounting Theory – The regulatory framework and its application; with particular reference to the convergence project and the impact of the IASB and its Framework. Various capital maintenance and income measurements in conditions of changing price levels
  • 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
  • International Accounting Standards
  • 国际会计准则
  • Proprietorship accounting including; sole traders and partnerships (where appropriate for the demonstration of specialised transactions), limited companies including basic group accounts, covering the preparation of accounts according to statutory requirements, IFRS (where appropriate) and the treatment of taxation in accounts
  • 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
  • Accounting for specialised transactions
  • 专业交易会计
  • Financial analysis, interpretation and reporting including ratio analysis and statements of cash flows (cash flow statements)
  • 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

After successfully completing this paper students should be able to:
在成功完成此课程后,学生能够:
  • Discuss the content and underlying rationale of the IASB Framework and of its contribution to a ‘regulatory framework’
  • 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
  • Apply and discuss the appropriateness of specific international accounting standards
  • 应用并讨论具体国际会计准则的适用性
  • Prepare financial statements for limited companies and other entities and appropriate financial statements for specialised transactions
  • 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
  • Interpret financial statements of limited companies and other entities
  • 解释有限公司和其他实体的财务报表 

Paper 12 管理会计 2

To develop a critical understanding of issues relating to cost management, cost control and strategic decision making.
建立与成本管理,成本控制和战略决策制定的重要认识。

This paper concentrates on contemporary topical issues such as activity-based techniques, throughput accounting, economic value added, business process re-engineering and the balanced scorecard. Some of these techniques were designed to meet perceived shortcomings in traditional methods such as standard costing and accounting-based measures such as return-on-investment and a key part of this paper is to compare contemporary and traditional methods.
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。

As the world of accounting is dynamic, this paper will combine the study of traditional concepts and techniques with the most recent advances in management accounting as these relate to management information needs for planning, control, and decision making.
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。

The objectives of this paper are to ensure that the students have:
本课程的目标是确保学员:


  • A thorough understanding of the role of management accounting in the modern day economic and commercial environment to enable them to make effective use of management accounting information within their own organisation or business practice
  • 充分了解管理会计在当今经济和商务环境中的作用
  • A detailed knowledge of both the financial control and decision support aspects of management accounting to develop the analytical skills necessary to diagnose complex business problems in an accounting information context
  • 详细掌握管理会计在财务控制和决策支持方面的知识
  • An appreciation of the strategic aspects of management accounting
  • 理解管理会计的战略意义

    After successfully completing this paper students should be able to:
    在成功完成此课程后,学生能够:
  • Appreciate the "big picture" fundamentals of management accounting
  • 判断管理会计的基本原则
  • Demonstrate the role management accounting plays in supporting organisations and managers in keeping pace with technological change, globalisation and customer needs
  • 展现在支持组织和管理者符合技术变革、全球化和客户需求的过程中,管理会计所承担的角色
  • Discuss how the management accounting system measures the performance and influences the behaviour of the manager
  • 讨论管理者如何使用管理会计系统去准备、分析和评价所作出的决定
  • Discuss the strengths and weaknesses of an organisation's management accounting information system, identify and apply techniques appropriate to specified situations
  • 讨论管理会计系统如何影响管理者的行为讨论企业中管理会计信息系统的优势和弱点,确定并运用适合特定情况的技术
  • Apply management accounting methods and techniques to demonstrate how customer and organisational value can be achieved through sound business decision making. Applying and discussing appropriate techniques is an important outcome of this paper
  • 应用管理会计的方法和技术,展示如何通过合理的商业决策来实现客户和组织的价值。本课程的重要成果的运用和讨论适当的技术 

Paper 13 财务会计 3

The aim of the paper is to examine a candidate’s ability to:
本科目考试的目标是测试学员的:


  • Critically evaluate current thought and developments in financial accounting and reporting
  • 对财务会计和报告的当前思路和发展的理解
  • Apply knowledge and professional judgment in an assessment and discussion of the requirements of international accounting standards and other reporting requirements
  • 应用、表达和讨论专业报告要求、法定报告要求和其它要求的知识及能力
  • Ability to prepare and assess a wide variety of accounting and financial statements in a wide variety of business contexts
  • 编制和解释各种会计和财务报表的能力

    The examination paper will be set within the context of financial accounting and reporting in accordance with the standards and other output of the International Accounting Standards Board and other related bodies such as the International Federation of Accountants (IFAC)
    英国标准的科目考试的测试内容将是在财务会计和报告的范围内,以英国的公司法和英国会计准则委员会的准则和其他规定为依据

    In order to successfully complete this paper a candidate should be able to:
    如成功完成本课程,学生应该能够:
  • 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
  • 通过讨论和应用展示其对财务会计和报告的当前思路和发展的知晓和理解
  • Demonstrate that he/she can apply and critically analyse and discuss current reporting requirements and regulations
  • 展示他们运用、分析和讨论当前的专业、法律和其他报告规定的能力
  • Prepare and interpret a wide variety of corporate accounting and reporting statements including the financial statements of groups in accordance with appropriate international accounting standards
  • 迅速且准确地编制和解释各种会计和财务报表,包括集团财务报表
  • Prepare and assess reports and other communications which aim to offer to users, professional advice on a group entity’s financial performance and position
  • 以专业水平编制会计报表,处理和解释财务数据,编制报告和其他沟通工具 

Paper 14 财务管理

The syllabus aims to test the candidate’s understanding of the role of the corporate financial manager in:
本考试大纲的目标是测试学员对公司财务经理角色的理解:


  • Determining the capital requirements and structures of an organisation and ascertaining the sources and costs of available capital
  • 确定组织的资本要求和结构,确定可利用资本的来源和成本
  • Appraising the appropriate deployment of financial resources and the long term impact
  • 评估财务资源的合理利用及其长期影响
  • 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 organisaton
  • 确定红利/留存政策,了解其对资本市场的影响,在组织环境中管理与各种利益相关者的关系评估战略选择,并作出适当建议
  • The installation of appropriate performance measurement systems
  • 适当的绩效测量系统的安装
  • Managing the financial consequences of global company operations
  • 管理公司业务的财务后果

    After successfully completing this paper students should be able to:
    完成本考试大纲学习之后,学员将能够:
  • Evaluate key theories in corporate finance
  • 评价企业融资中的关键理论
  • Assess alternative capital structure choices for firms
  • 评估企业可替代的资本结构选择
  • Critique the different sources of finance that are available to firms
  • 评论适用公司的不同财务来源
  • Appraise long term investments (including overseas investments) using a variety of techniques
  • 评价长期投资(包括海外投资)使用的各种技术
  • Critique the working capital management practices of firms
  • 评论企业营运资金的管理方法
  • Calculate the cost of capital both for individual sources of finance and the overall weighted average cost of capital, and appraise the validity of the methods used in these calculations
  • 计算个人来源和整体加权的平均资金成本,并评价在这些计算中使用方法的有效性
  • Calculate the value of a security using a variety of techniques and appraise these valuation techniques
  • 计算使用各种不同的技巧的价值,评估这些估值技术
  • Appraise the managerial and economic consequences of a number of alternative strategies for managing and hedging the risks associated with international trades
  • 评价管理替代战略的管理和经济后果,躲避国际贸易相关的风险
  • Explore key facets of the financial environments within which firms operate
  • 探索公司经营范围内金融环境的主要方面
  • Evaluate and recommend appropriate control and performance measures
  • 评估并推荐适当的控制和性能措施 

Paper 15 高级审计

The objectives of the paper are to ensure that candidates can exercise judgment 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.
本科目考试的目标是确保学员能够运用审计技术进行判断,评估并讨论与当前实践和发展相关的事宜。

After successfully completing this paper students should be able to:
成功学完本科目之后,学员将能够:


  • Implement the requirements of the legal and professional framework for statutory audit and practices
  • 解释法定审计和实践的法律框架和专业框架
  • Evaluate and advise the objectives, benefits and limitations of statutory and other evaluation services
  • 评估法定及其他评估服务的目标、益处和局限性,并提出建议
  • Recommend appropriate audit strategies and processes
  • 确定和讨论在审计的不同阶段影响审计的关键问题
  • Communicate the outcomes of audit and evaluation services
  • 沟通审计和评估服务的结果
  • Understand and discuss the implications of current professional issues and developments affecting audit assignments, the profession and associated corporate governance issues
  • 理解和讨论当前影响审计任务及审计行业的专业问题和发展的含义 

Paper 16 税法和税务计划

本科目考试的目标是确保学员能够运用审计技术进行判断,评估并讨论与当前实践和发展相关的事宜。

成功学完本科目之后,学员将能够:


  • 解释法定审计和实践的法律框架和专业框架
  • 评估法定及其他评估服务的目标、益处和局限性,并提出建议
  • 确定和讨论在审计的不同阶段影响审计的关键问题
  • 沟通审计和评估服务的结果
  • 理解和讨论当前影响审计任务及审计行业的专业问题和发展的含义

本科目的目标是确保学生能够:
  • 透彻理解中国税务体制中的法规、准则和惯例
  • 将以上理解运用于在中国的企业、个人和外国投资的税务处理
  • 分析特定情况下的税务事务并提供税务筹划解决方案

本考试大纲包括6种中国税源:
  • 个人所得税
  • 企业税(即国内企业所得税、外商投资企业和外国企业所得税)
  • 关税
  • 增值税
  • 营业税
  • 消费税(不要求学员了解印花税和特定工业税种)

除了深入理解上述六种税源,学员还必须了解以下内容:
  • 中国的税务管理体制以及税收法规和程序
  • 税务筹划
  • 中国的税收改革以及对以上五种税源和税务筹划的影响

六种税源和上面列出的内容构成了本科目考试大纲的核心。学员应该注意到,考试大纲里各税种和各内容有大量重复,应该准备好回答涉及多种税源影响的问题。对于考试大纲的每项内容,学员既应当了解相关的法律,又要了解所发布的、对法律进行解释和执行的实施细则。

成功完成本科目后,学员将能够评估某一特定情况下的税务筹划问题,并计算相应的应纳税款。以适当的形式向同事或客户阐述自己对相关税务问题的分析的能力,是本科目学习成果的重要衡量标准。

 更多考试教材详情请拨打AIA中国官方热线:400 820 2803
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