专业级别：

单元11.财务报考、单元 12.商业财务、单元 13.业务鉴证、单元14.税法 (Workshop included)

单元11：财务报告

本模块使学生能够深入理解和应用财务报告的适当原则和实践，包括专业会计准则、财务会计和外部报告。学生将全面了解财务报告如何影响业务活动、业务交易以及个人公司和集团层面的财务报表和披露说明的编制。

Syllabus area 课程范围	Weight (%) 比重（%）
Explain and apply the financial reporting framework in Hong Kong 解释和应用香港的财务报告框架/td>	5-10
Apply appropriate accounting principles and concepts to account for business transactions 将适当的会计原则和概念应用于商业交易的会计处理	10-25
Evaluate and advise on appropriate accounting principles to account for complex business transactions 评估并建议适用于复杂业务交易的适当会计原则	30-45
Prepare, present and appraise group financial statements with complex 编制、展示和评估具有复杂性的集团财务报表	25-35
Describe the current issues and developments in financial reporting 描述当前财务报告中的问题和进展	2-5
Describe and apply the concept of ethics where it is appropriate to adopt ethical stances for professional accountants in business 描述和应用道德概念，在适当的情况下为商业中的专业会计师采取道德立场	5-10

单元12：商业财务

本模块使学生能够发展其在商业金融方面的技术知识，包括战略管理、绩效评估、资金管理、融资选择、商业估值和企业重组。学生将发展所需的分析工具，以便向企业提出建议，以最大化企业价值，管理财务风险并做出成功的财务决策。

Syllabus area 课程范围	Weight (%) 比重（%）
Explain the principles in implementing and monitoring business strategy 解释实施和监控商业战略的原则/td>	5-10
Evaluate and advise on the strategic capability of a business entity 评估并就企业战略能力提供建议	5-10
Consider methods in managing a business entity's risks 考虑管理企业实体风险的方法	5-10
Analyse business strategies and identify the risks attached to the strategies 分析商业策略并识别策略相关的风险	5-15
Determine the objectives of treasury function and explain the importance of managing the relationships between treasury function and external parties 确定财务部门的 objectives 并解释管理财务部门与外部关系的重要性	5-10
Evaluate short and medium term financial management 评估短期和中期财务管理	5-10
Determine long term financial management 确定长期财务管理	5-10
Evaluate performance measurement, the different models of performance and the importance of strategic control and governance 评估绩效衡量、不同的绩效模型以及战略控制和管理的重要性	5-15
Analyse the role of sensitivity analysis and principles of risk management 分析敏感性分析的作用和风险管理原则	5-15
Advise and apply the various business valuation models 建议和应用各种商业估值模型	10-20
Evaluate corporate reorganization and change 评估企业重组和变革	10-20
Consider the regulatory environment and describe the concept of ethics where it is appropriate to adopt ethical stances by a business entity 考虑监管环境，并描述在适当情况下企业实体应采取的道德立场	10-15
Analyse business failure, the types of liquidations and the key aspects of insolvency 分析商业失败，清算的类型以及破产的关键方面	5-10

单元13：业务鉴证

本模块发展了技术知识，使学生能够应用审计和保证标准及指南来执行保证或法定审计业务。该模块还使学生能够评估企业面临的风险，并就其业务和控制系统提供建议。该模块还涉及公司治理，以及它如何影响管理层、保证业务和审计师的责任。

Syllabus area 课程范围	Weight (%) 比重（%）
Perform assurance engagements 执行保证业务/td>	65-75
Explain and analyse the professional standards and guidance applicable to assurance engagements 解释和分析适用于保证业务的职业标准和指南	5-15
Explain the importance of corporate governance and risk management 解释公司治理和风险管理的重要性	5-15
Evaluate and advise on computerized business systems and controls 评估和建议计算机化业务系统和控制	5-15

单元14：税收

本模块旨在深入理解香港税务制度及其对交易、个人和实体的主要影响。学生将学习识别潜在的税务问题，评估税务责任，并为个人和实体提供适当的税务建议。该模块还向学生介绍了中国大陆的税务制度概览，并具备进行简单税务计算的能力。

Syllabus area 课程范围	Weight (%) 比重（%）
Demonstrate an understanding of the tax system and administration in Hong Kong 展示对香港税务体系及管理的理解/td>	5-10
Apply tax rules and principles and calculate tax liabilities for property tax, salaries tax, profit tax, personal assessment and stamp duty in Hong Kong 应用税务规则和原则，计算香港的物业税、薪俸税、利得税、个人评估税和印花税的应税额	50-60
Apply profits tax rules and principles and calculate profits tax liabilities for cross-border transactions 应用利润税规则和原则，计算跨境交易的利润税责任。	5-10
Demonstrate an understanding of the tax system and administration in Mainland China 展示对中国大陆税务体系和管理的理解	5-10
Advise on Hong Kong tax planning ideas and strategies to enhance tax efficiency 就香港税务筹划方案和策略提供建议，以提高税务效率	25-30

——来源：高顿教育