CHINESE CERTIFIED ACCOUNTING TECHNICIAN (CCAT) QUALIFICATION
中文国际注册会计员（CCAT）

Status
现况：

In place (since 26/10/04)
已推出（从2004年10月26日开始）

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概况：

O An interim level accounting qualification taught and examined in Chinese
以中文进行教学并考试的中级水平会计资格认证

Accreditation body
认可机构：

The Association of Chartered Certified Accountants (ACCA) - the UK’s most global accounting body and the most prominent overseas accounting body in China
英国特许公认会计师公会（ACCA）－英国最大的全球性会计机构和在中国最具影响力的海外会计机构

Related qualifications
相关资格认证：

CCAT is the Chinese version of the ACCA’s Certified accounting Technician (CAT) qualification
* As for CAT, attainment of CCAT leads to exemption from Part 1 of the ACCA’s Professional Scheme qualification
* CCAT是ACCA旗下注册会计员（CAT）资格认证的中文版认证。
* 与CAT相同，获得CCAT证书也可以免除ACCA专业资格第一部分的所有考试。

Exam system
考试体系：

Nine exams to be passed from ten
十门科目中通过九门:

Study material
学习材料：

For each subject :
1. textbook
2.course notes
3. e-learning system
4.e-testing system
5.virtual classroom lecture system
针对每一门课目：
1.课本
2.课程讲义
3.在线学习系统
4.在线测试系统
5.网络在线讲座系统

Delivery system
教学方式：

Self-study plus virtual classroom (or face-to-face classroom teaching at accredited centres)
自学加网络培训（或在认可的培训中心进行面对面的课堂培训）

Cost
费用:

For each subject :RMB1078 or RMB888 plus cost of face-to-face classroom course
针对每一门科目1078元，或888元加上面授培训的费用

Syllabus summary
课程提纲概要:

Subject 1
第一门课
To develop knowledge and understanding of the operational aspects of maintaining accounting systems and procedures relating to invoicing, receipts and payments, recording income and expenditure, the preparation of ledger accounts, and the preparation of an initial trial balance.

学习并理解有关开具发票、收款和付款、记录收入和支出、编制分类帐帐户以及编制初期试算表的会计系统和流程的操作知识。

Subject 2
第二门课
To develop the ability to use a computer system safely and effectively and to understand the need for data and information to be kept confidential and secure. To develop knowledge and an understanding of how organisations provide basic management information for decision-making, planning and control.

学习如何安全有效地运用电脑系统，并理解为什么需要确保数据信息机密安全。学习并理解公司如何提供基本管理信息，以便进行决策、规划和管控。

Subject 3
第三门课
To develop knowledge and understanding of the techniques used to maintain accounting records and prepare final accounts of unincorporated entities.

学习并理解非公司组织实体保留帐户记录、编制最终报表的相关技巧。

Subject 4
第四门课
To develop knowledge and understanding of how organisations record, analyse and report current and future costs and revenue data for use within the organisation.

学习并理解公司如何记录、分析并汇报公司内部使用的当前和未来的成本及收入数据。

Subject 5
第五门课
To develop knowledge and understanding of the role of a manager in an effective, efficient, safe and secure accounting environment. This includes the coordination of work activities, the maintenance of an effective accounting system, people management, personal effectiveness, health and safety and security issues within the workplace.

学习并理解在一个安全有效的会计环境中一个经理的职责，这包括协调工作、维护有效的会计系统、人员管理、个人工作效率、工作环境的健康安全问题。

Subject 6
第六门课
To understand and apply the techniques used to prepare year-end financial statements of partnerships and companies which comply with International Accounting Standards, and to interpret financial statements and the relationships between their elements using ratio analysis.

理解并应用根据国际会计准则准备合伙企业和公司年末财务报表的相关技能，运用比率分析法解释财务报表以及其各项目之间的关系。

Subject 7
第七门课
To develop knowledge and understanding of the application of management accounting techniques to support the management processes of planning, decision-making, control and performance measurement.

学习并理解运用管理会计技能支持有关规划，决策，控制和绩效评估的管理过程。

Subject 8
第八门课
To develop knowledge and understanding of the audit process from the planning stage through to the reporting stage and the techniques used in the conduct