國際財會基礎資格（FLQ）是ACCA（特許公認會計師公會）2011年推出了的一系列初級資格考試，該資格涵蓋全面的財務和管理會計知識，并將專業素質和職業操守納入考核范圍。FLQ課程中包含了7門課程，但是學生不需要通過所有的7門課程來取得ACCA學員資格。以下是這7門課程的全稱：

Recording Financial Transactions (FA1)

Management Information (MA1)

Financial Records (FA2)

Managing Costs and Finance (MA2)

Financial Accounting (FFA)

Management Accounting (FMA)

Accounting in Business (FAB)

FLQ中的FFA、FAB、FMA三門的考綱與ACCA考試的前三門相同。因此，考過以上三門科目可以自動轉為ACCA學員，且免考AB、MA及FA三門科目。

如何才能下載FLQ考綱？

正保會計網校給大家匯總了ACCA各科目的考試大綱，其中就包含了AB（FAB）、MA（FMA）、FA（FFA）的考綱，下載地址如下：http://www.electedteal.com/acca/zhuanti/syllandsg.htm

FLQ-Financial Accounting (FFA)考試大綱

To develop knowledge and understanding of the underlying principles and concepts relating to financial accounting and to demonstrate technical proficiency in the use of double entry techniques, including the preparation and interpretation of basic financial statements for sole traders, companies and simple groups of companies.

FLQ-Accountant in Business (FAB)考試大綱

To understand business in the context of its environment, including economic, legal, and regulatory influences on such aspects as governance, employment, health and safety, data protection and security. Additionally, to introduce certain aspects of the regulatory framework as they affect auditing and governance, examining the roles of internal and external auditors and introducing the importance of internal control. The syllabus also introduces key management and people issues such as individual and team behaviour, leadership, motivation, personal effectiveness and professional ethics in accounting and business.

FLQ-Management Accounting (FMA)考試大綱

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。

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