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。

温馨提醒：FLQ中FMA课程的考试大纲与ACCA MA科目的考试大纲是完全一致的，学生可以用MA的教材，并参加MA的考试辅导来通过FMA的考试。