岭南大学会计硕士

发布时间：2019-08-19 23:45:05 来源：自考网

Lingnan University Hongkong

香港岭南大学

Master of Science (MSc) in Accountancy

会计硕士

The one-year, full-time Master of Accountancy (MAcc) programme gives students an up-to-date knowledge of accountancy theory and practice from a global and local perspective. The programme provides a high-quality education in accountancy, auditing, and taxation, and equips future executives and leaders with the skills applicable to the needs of Hong Kong and, increasingly, mainland China and beyond. The MAcc programme is designed for those who want to achieve CPA qualification in mind.

为期一年的全日制会计硕士（MAcc）课程使学生从全球和地方角度了解会计理论和实践的最新知识。该计划提供了高质量的会计、审计和税收教育，并为未来的管理者和领导者配备了适用于香港和中国大陆及其他地区的技能。MACC计划是为那些想要实现注册会计师资格的人而设计的。

The instructors of the Master of Accountancy (MAcc) programme are qualified accountants or lawyers, and most hold doctoral degrees in accountancy or closely related disciplines. In addition to their devotion to teaching, they closely monitor the students’ progress and periodically offer one-to-one academic advising. The instructors’ practical experience and their intimate knowledge of the accountancy profession make them ideal mentors for students seeking guidance about their academic studies and career development.

会计学硕士（MAcc）课程的导师是合格的会计师或律师，大多数持有会计学或相关学科的博士学位。除了致力于教学之外，他们还密切关注学生的进步，并定期提供一对一的学术指导。导师的实践经验和对会计职业的深切了解，使他们成为学生寻求学术学习和职业发展指导的理想导师。

“Every module in the programme is important to achieve the desired learning outcomes,” says Ms Shi Shanshan, the MAcc Programme Director. “But the modules studied in Term 1, which consist of auditing, Hong Kong business and company law, cost and management accounting, financial accounting and reporting, Hong Kong taxation and tax planning, and managerial finance, are especially important. The successful completion of these modules qualifies students to sit the QP exams, which, upon completion, will lead the students to the CPA professional qualification,” adds Ms Shi.

“项目中的每个课程对于达到预期的学习结果都很重要，”该项目主任Shi Shanshan女士说。“但在第1学期研究的课程，尤其是审计、香港商业和公司法、成本与管理会计、财务会计和报告、香港税收和税务筹划、以及管理财务等。这些课程的成功完成使学生有资格参加QP考试，一旦完成，将引导学生获得注册会计师专业资格。

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Curriculum

课程

The full-time MAcc consists of total 33 credits or total 11 courses.

全日制MACC由33个学分或11个课程组成。

In the first semester, students complete six required courses. An intermediate award, Postgraduate Diploma in Accountancy (PGDA), will be granted to students who successfully complete these six required courses with cumulative GPA of 2.67 or above, subject to the general requirements of the University. Moreover, a student is required to achieve a cumulative GPA of 2.50 or above to proceed to the next term. Students who cannot meet such GPA requirement will normally be put on academic probation in the following term or discontinued.

第一学期，完成6门必修课程

In the second semester, students complete five courses or 15 credits, consisting of one required course and four elective courses. Upon completion of these five courses with cumulative GPA of 2.67 or above, students will be granted a Master of Accountancy degree, subject to the satisfaction of University graduation requirements.

第二学期，学生完成五门课程或15个学分，包括一门必修课和四门选修课

A compulsory seminar or workshop on businsess communication is arranged to strengthen students' communication skills. This seminar or workshop is usually conducted by a seasoned professional during the term break.

为加强学生的沟通技巧，安排了一个强制性的研讨会或研讨会。这个研讨会或研讨会通常是由一位经验丰富的专业人士在学期休息期间进行的。

Pre-entry Courses先修课程

The pre-entry programme is designed to help applicants with non-business degrees to get ready for their formal admission to the MAcc programme. It is normally offered during the period from mid-July to end of August.

时间：七月中旬到八月末

The pre-entry programme includes six courses as listed below: 6门先修课

1. Accounting

2. Economics

3. Information Systems Management

4. Intermediate Accounting

5. Management

6. Statistics

Each of these pre-entry courses has 15 class contact hours and is non-credit bearing with a pass/fail result. The number of pre-entry courses required to take by an applicant will depend on his/her undergraduate study. Students may also satisfy the pre-entry programme requirements by taking equivalent bachelor level courses in other recognized tertiary programmes.

每门课程15个课时，没有学分，只有通过/未通过结果

Programme Curriculum 项目课程

First Semester (6 core courses, or 18 credits)

第一学期（6门核心课程或者18学分）

ACT 501 Auditing

ACT 502 Business and Company Law

ACT 503 Cost and Management Accounting

ACT 504 Financial Accounting and Reporting

ACT 505 Hong Kong Taxation and Tax Planning

ACT 506 Managerial Finance

Students need to complete the above six courses (18 credits) in the first semester with a cumulative GPA of 2.67 or above to receive PGDA intermediate award. The PGDA awardees are eligible to enroll in Hong Kong Institute of Certified Public Accountants’ Qualification Programme. However, the final admission decision is subject to the approval of the HKICPA.

Second Semester (1 core course and 4 elective courses or 15 credits)

第二学期（1门核心课程和4门选修课程或者15学分）

ACT 601 Accounting Theory

Elective Courses (choose any four)*

ACT 602 Research Project in Accounting

ACT 604 China Taxation: An International Perspective

ACT 605 Contemporary Issues in Management Accounting

ACT 606 Forensic Accounting and Fraud Examination

ACT 607 Financial Statement Interpretation and Analysis

ACT 608 The Economic Law of China

ACT 609 Advanced Auditing

ACT 610 Accounting Ethics and Corporate Governance

ACT 611 Comparative Legal Systems

* The offering of elective courses is subject to students' demand and faculty availability.

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Admission Requirements

录取要求

I. Hold a bachelor’s degree in business or equivalent from a recognized tertiary institution, or other qualifications and experience to be considered on a case-by-case basis.

认可大学的本科学历，商科或者相关学科

II: English Language Proficiency Requirement英语

An applicant whose degree is not granted by a tertiary institution in Hong Kong or an English-speaking country should pass ONE of the tests below to meet the English language proficiency requirement:

• IELTS : minimum acceptable score of 6.5 or雅思6.5

• TOEFL : minimum acceptable score of 550 (paper-based test) or 213 (computer-based test) or 79 (internet-based test) or

other equivalent English qualifications to be considered on a case-by-case basis.托福 79

III: Two Recommendation Forms两封推荐信

Two confidential recommendation forms

Other Info：

1.Student Visa 学生签证

The application requirements are the same for both local and non-local applicants. Non-local students studying in Hong Kong are required to apply for student visas or entry permit from the Hong Kong Immigration Department. Details of the entry arrangement are set out in Immigration Department’s website: http://www.immd.gov.hk/eng/services/visas/study.html. Once admitted, the MAcc Programme Office will help the students with the visa application.

2.Pre-entry Programme 先修课项目

Applicants with a bachelor’s degree in a non-business discipline from a recognized tertiary institution have to complete and pass a pre-entry programme before their formal admission to the PGDA/MAcc programme. The number of pre-entry courses required to take by an applicant will depend on his/ her undergraduate study.

非商业本科毕业生必须完成或者通过先修课项目

3.Admission Preference 优先录取

Applicants will enjoy admission preference if they have relevant working experiences or have a professional qualification in the areas of accounting, auditing, taxation, and finance.

有工作经验，或者有在会计审计税务和金融方面的专业资历可以优先录取

4.Interview 面试

Applicants may be required to attend an interview (by phone or online) conducted by the Programme Director and his/her associates.

5.Qualification Assessment Report

Applicants with degrees awarded by overseas universities through distance learning programmes or the completion of a curriculum of short duration or uncertain qualification may be required to provide an assessment report from the Hong Kong Council for Academic Accreditation and Vocational Qualifications (HKCAAVQ) on the level of qualification obtained.

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Tuition Fee

学费

Entrance Scholarships 入学奖学金

Limited scholarships will be considered for outstanding applicants on the basis of academic merits.

MAcc Scholarships 会计学硕士奖学金

A number of scholarships will be offered to qualified MAcc students based on academic merits and services.

Mr. D. W. Mak Memorial Scholarship D. W.先生纪念奖学金

With the donation from Mr. Ho Kam Wing, Richard of Deloitte Touche Tohmatsu, a number of scholarships will be awarded to students mainly based on academic merits during the PGDA study period (i.e. first term) of the programme.

Lingnan University Accountancy Education Foundation and Scholarships 岭南大学会计教育基金和奖学金

The foundation is set up by our PGDA and MAcc alumni. A number of scholarships will be awarded to qualified MAcc students based on academic merits and services.

Hong Kong Institute of Certified Public Accountants Scholarship注册会计师奖学金

Students are eligible for applying this scholarship with the Programme Office's recommendation based on the institute's selection requirements.

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Application

申请

1. Application Period 申请时间

The application period for applying for MAcc 2019-20 is 1 October 2018 to 30 April 2019.

2018.10.01-2019.4.30

Admissions will be closed once the quota is reached.

2. Application Fee 申请费用

A non-refundable and non-transferable application fee of HK$400 is charged for each application.

3. Application Procedures 在线申请

Applicants can apply online.

For online application, please access the University’s online application system via the Internet at http://www.ln.edu.hk/admissions/applyonline/.

4. Selection 挑选

All applicants for admission to the programme will be considered on the basis of academic and professional qualifications, work experience, suitability, and potential. Applicants may be required to attend an interview (by phone or online) conducted by the Programme Director and his or her associates.

Applications are processed on a rolling basis until all places are filled. Early applications are strongly encouraged.

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