Institute of Cost & Executive Accountants
成本与行政会计师公会
The Institute is a professional and examining body representing Cost and Executive Accountants. It promotes the study and adoption of scientific methods in industrial and commercial enterprise, local government, public service and internal audit streams. The Institute is the only accounting body which provides training to produce financial decision-makers and teaches management auditing.
ICEA是代表成本及行政会计师的专业考试机构。它旨在促进在工商业企业、地方政府、公共服务和内部审计等领域科学方法的研究和采用。同时ICEA是唯一提供培训以培养财务决策者并且教授管理审计的会计机构。
There are two grades of membership, Associate and Fellows, who are entitled to designate themselves as "Incorporated Executive Accountant" and to use the letters ACEA and FCEA respectively. The institute's examinations are held twice a year in the UK and abroad.
ICEA有两个会员级别：助理和研究员。这两个级别可以称自己为“注册执行会计师”，并分别使用F.C.E.A.和A.C.E.A.以示区分。 ICEA的考试每年在英国和国外举行两次。
The Institute of Cost and Executive Accountants (ICEA) started off as the Institute of Industrial and Commercial Accountants back in 1939. In 1958 it was incorporated as a company limited by guarantee on the 25th November, 1958 and adopted its present name with the permission of the Department of Trade & Industry on 10th June 1995. The Coat of Arms and badge were granted to the Institute in 1988 by Her Majesty the Queen, through her Kings of Arms at the College of Arms.
英国成本行政会计师公会（ICEA）成立于1939年，当时称为工商会计师协会。1958年11月25日公司通过许可正式命名为英国成本行政师公会。1988年英女皇陛下授予公会皇家徽章，以表彰ICEA在工商会计学教研方面的卓越表现。
It was established mainly to fill a gap in the accounting profession. Public Accountants both Chartered and Certified are auditors to certify the Year End Accounts. Management accountancy produces management Accounts and Management information.
ICEA的建立主要是为了填补会计行业的空白。 特许会计师和注册会计师均为审计员，以审计年终会计科目。 而管理会计师建立公司账户和管理信息。
Before the ICEA was established in 1958 there was none to take financial decisions and to handle corporate finance. The ICEA was established to produce tomorrow's accountants, to excel in making financial decisions, in handling corporate finance, and in performing management auditing in addition to normal accounting functions.
在ICCA于1958年成立之前，没有人知道怎么做出财务决定和处理企业融资。 ICEA成立的目的是为了培养未来的会计师，使他们能做出审慎财务决策，处理公司财务以及在正常的会计职能之外执行管理审计。
The Institute was the first accounting body in the world to provide an examination in Management Auditing for its members. The present Examination syllabus has been prepared to cater for the accounting profession in the European Union and in the Commonwealth. The Institute has over 3,500 members and about 2,000 registered students. It is a modern accounting body which seeks to produce tomorrow's accountants. The Institute has 14 branches in UK and 18 overseas branches. By bringing together into one Organisation persons engaged in a broad spectrum of enterprises, the Institute facilitates the exchange of vital information and ideas, so providing a valuable service to its members and to the accounting profession.
ICEA是世界上第一个为其成员提供管理审计考试的会计机构，目前的考试内容是根据欧盟和英联邦的会计职业特别设置的。 ICEA有3500多名会员，约2000名注册学生。 它是一个现代化的会计机构，旨在培养未来的会计师。ICEA在英国有14个分支机构，同时在海外也有18个分支机构。 通过将不同企业中的专业人员汇聚在同一个组织中广泛企业的人员，ICEA促进成员交换重要信息和想法，为会员和会计专业人员提供有价值的服务。
He他/ 她She:
1. Is able to take decisions on Management Information. 能够就管理信息做出决定。
2. Is able to make decisions on management Information & Accounts and is responsible for Executive Accountancy (Corporate Finance). 能够就管理信息和帐务做出决定，并负责行政会计（企业融资）。
3. Is able to perform Management Auditing. 能够执行管理审计。
An executive accountant has responsibility above that of a management accountant. An executive accountant is expected to play an active and efficient role in the strategic decision-making and implementation of policy at board level, rather than merely providing information designed to assist the Board in their decisions. An executive accountant is qualified to administer finance and to control a company's financial operations.
行政会计师的职责高于管理会计师。 行政会计师将在董事会层面的战略决策和政策执行中发挥积极有效的作用，而不仅仅是提供协助董事会作出决定的信息。执行会计师有资格管理财务和控制公司的财务业务。
The institute's official journal, 'Executive Accountant' is published at intervals during the year. Newsletters, in the form of supplements to the journal, are published regularly. The 'Executive Accountant' and Newsletters are sent free of charge to all Members and Registered Students.
ICEA的官方杂志《执行会计师》每年都会出版。 通讯以刊物的增刊形式定期出版。 《执行会计师》和通讯免费发送给所有会员和注册学生。
ICEA Membership Membership 会员资格
There are two grades of membership, Fellows and Associates, who are entitled to designate themselves as "Incorporated Executive Accountant" and to use the distinctive letters F.C.E.A. and A.C.E.A. respectively.
ICEA有两个会员级别：助理和研究员。这两个级别可以称自己为“注册执行会计师”，并分别使用F.C.E.A.和A.C.E.A.以示区分。
Fellowship is the senior grade of Membership. Most applicants should be Associates at the time of application. No person shall be eligible for admission as Fellow of the Institute unless:
研究员是高级会员资格。 大多数申请人在申请时都从助理开始。 任何人不得获得研究员资格，除非：
(a) He/ She is at least 21 years of age.
(b) He/ She has passed the Fellowship Examination of the Institute.
(c) He/ She proves to the satisfaction of the Council that He/ She has competence
(i) to show the ability to exercise management principles and accounting techniques in a professional manner (application of accounting and reporting techniques),
(ii) to provide information for planning, controlling, measuring and reporting functions,
(iii) to provide suitable background for progression into a position of decision-making level,
(iv) to provide financial and non-financial data in a form useful for strategic decision-making and
(v) for direct participation and personal involvement in organisational decision-making.
(d) He/ She proves to the satisfaction of the Council that He/ She has at least five years' experience and is in all other respect a fit and proper person to be admitted.
（a）他/她至少年满21岁
（b）他/她已通过学会的研究员考试
（c）他/她向理事会证明他/她有相应能力
（i）表现出以专业的方式行使管理原则和会计技术的能力（会计和报告技术的应用）
（ii）提供计划，控制，衡量和报告功能的信息，
（iii）提供适合进入决策层面的背景，
（iv）以有助于战略决策的形式提供财务和非财务数据
（v）直接参与或个人间接参与组织决策。
（d）他/她向理事会证明，他/她至少有五年的工作经验，并且在所有其他方面都是适当的人选。
An Associate is one who is elected to Membership by the Council on compliance with the following conditions:
协会根据以下条件由理事会选择成为助理（初级会员）的人员：
(a) He/ She must be at least 20 years of age.
(b) He/ She must have passed the Examination of the Institute or such other examination or examinations as the Council may from time to time prescribe or approve.
(c) He/ She proves, to the satisfaction of the Council that He/ She has at least three year's experience and He/ She can maintain a full set of accounts, prepare management information, submit returns and effectively administer the department.
(d) He/ She is in all other respects a fit and proper person to be admitted.
（a）他/她必须年满20岁。
（b）他/她必须已经通过了学会的考试，或经理事会不时认可或批准的其他考试。
（c）他/她向理事会证明至少有三年的经验，他/她可以管理一整套账目，准备管理信息，提交回报并有效管理该部门。
（d）他/她在所有其他方面是一个适当的人选。
An Associate must have: "Competence in the pursuit of a high occupation or profession - as an employee or as a self-employed person - including the ability to apply a significant range of fundamental principles and techniques, which enable an individual to assume personal responsibility in design, analysis and diagnosis, planning and problem-solving. Extensive knowledge and understanding will be required to underpin competence at this level, together with capability in management and supervision in executive and some professional fields." (NCVQ Level V requirements).
Every member shall be entitled to a certificate of membership indicating the degree of membership. Every such certificate shall at all times remain the property of the Institute and shall, on demand, be returned to the Institute.
助理（初级会员）必须具有：“作为雇员或自营职业者追求高级职业或专业的能力 - 包括应用一系列基本原则和技术的能力，使个人能够在设计，分析和诊断，规划和解决问题方面承担个人责任。会员需要广泛的知识和理解来加强这一层面的能力，也需要在行政和专业领域的管理和监督能力。 （NCVQ V级要求）。
每名会员均有权获得会员证明书，表明其会员资格。 每一份此类证明书均为学会财产，如学会要求，应交还给学会。
Any Fellow, Associate or Technician, provided He/ She is not under any obligation to the Institute, shall be entitled to resign membership on giving notice in writing of intention to do so, not less than six months before the end of the period covered by the annual subscription, and such notice shall be accompanied by the certificate of membership.
任何研究员，助理或技术员，如果他/她没有任何对研究所的应尽义务，则有权辞去会员资格，该人应该年度认证期限结束前六个月以书面形式通知学会并且附上会员证书。
Any Fellow, Associate or Technician, failing to give such six month's notice, shall be liable for the annual subscription for the ensuing year.
任何研究员，助理或技术员若未能提前六个月通知，则需继续缴纳下一年的会员费用。
A Member whose subscription is in arrears can neither vote nor enjoy the practical advantages of membership, such as receiving journals.
欠缴会费的会员既不能投票，也不能享受会员的实际好处，比如收到协会期刊。
A Member who is over 65 may apply for the status of Retired Membership and thereby pay a reduced annual subscription. A Retired Member is not entitled to vote at meetings.
65岁以上的会员可以申请退休会员身份，从而减少支付的年度订阅费。 退休会员无权在会议上投票。
The ICEA Examination 考试
The Institute conducts four examinations, comprising four subjects in each examination: 1. Level 1, 2. Level 2, 3. Level 3, 4. Fellowship.
研究所进行四次考试：一级，二级，三级，三级，研究员级，每次考试包括四个科目。
Examinations are held normally in June and December at the centres and on the dates determined by the Council. Persons who wish to sit for an examination and are eligible under the regulations should apply to the Secretary General for the appropriate forms, which must be returned duly completed, with the appropriate fee, by the closing date. The Council have power to decline any application without giving reasons. Approved candidates will receive at least one week's notice as to the time and place at which they should present themselves.
考试通常在6月和12月在中心和理事会确定的日期举行。 希望参加考试并符合条例规定的人员，应在截止日期前向秘书长申请适用的表格，并在交还截止日期前交回妥善填写毕之表格和申请费。 理事会有权拒绝任何申请而不给出理由。 获批准的候选人将至少提前一周的收到通知，指明他们出席的时间和地点。
All candidates will receive separate notification in respect of each or part examination passed. Unsuccessful candidates will be informed of the subjects in which they have failed to satisfy the examiners.
所有候选人将收到关于每次或每部分考试通过的单独通知。 不成功的候选人将被通知他们那一部分未满足要求。
The decision of the examiners of the Institute is final and candidates must not enter into correspondence with the Institute on the examination results. In no circumstances will details of the number of marks awarded be divulged.
学会审查员的决定将作为最终决定，候选人不得与研究所就考试结果通信。 在任何情况下学会都不会披露考试分数。
Upon successfully completing the Associate ship/ Fellowship examination, candidates may apply to the Secretary for a form of application for appropriate membership of the Institute, provided they can fulfill the other necessary requirements as to eligibility for membership.
成功完成助理/研究员考试后，候选人可以向秘书申请学会的相应会员资格，当然前提是他们可以满足除考试外获得资格的其他必要条件。
Candidates are permitted the following materials owned by the candidates in the Examination Hall: Pencil(s), pen(s), eraser, slide rule, battery operated & noiseless pocket calculator. Wallets and handbags for ladies may be permitted at the discretion of the invigilators.
候选人可以将以下物品带入考场：铅笔，钢笔，橡皮擦，尺子，用电池且无噪音的计算器。 女士们的钱包和手袋能否带入视乎监察员的判断。
The Institute normally conducts examinations at overseas centres through the British Council where it maintains an office. Where the British Council does not maintain examination facilities, a candidate may be permitted if he/ she approved examination facilities exist there. Where appropriate, modified papers will be prepared to take into account differences in local law and practice, at the discretion of the Council. The Council may increase the fees payable where examinations are taken outside Great Britain under this concession, and students will be advised of the amounts involved before their examination forms are accepted. Every overseas student must submit a passport-size photograph along with his Examination Form certified by his employer or the head of a recognised institute.
ICEA通常会通过英国文化协会在海外分支的考试中心举办考试。 如果英国文化协会在某地区没有考试设施，则可以允许候选人在受批准的考试场地接受考试。 在适当情况下，理事会将考虑当地法律和习惯的差异对试卷进行改良。 理事会可以根据这项政策提高在英国以外进行考试的费用，但学生会在考试之前被告知考试费用。 同时，每个海外学生必须提交一张护照尺寸的照片，以及由其雇主或认可机构负责人批准的考试表格。
The amount of tuition time shown against each subject is the estimated face-to-face or class contact hours. The amount of private study time depends on the ability of individual students. As a guide line, it should be at least equal to the number of tuition hours. Those studying by distance learning should allow three times the class contact hours.
针对每个科目显示的学习时间是估计的面对面授课所需时间。个人额外学习时间取决于学生各自的能力。自学时间应至少等于面对面授课小时数。 通过远程授课学习的学生应该预留普通授课时间的三倍。
Associate ship:助理资格证
Hours of Study 学习小时数
Level 1:
1. Accountancy & Costing会计和成本核算60
2. Economics经济学 60
3. Business Law商法 60
4. Quantitative Methods计量方法 60
Level 2:
5. Information Technology Management 信息技术管理60
6. Financial Accountancy 财务会计60
6A. IFRS
7. Company Law公司法 60
or Local Government Law或当地法规 60
8. Management 管理学 60
Level 3:
9. Cost & Management Accountancy成本与管理会计60
10. Advanced Accountancy高级会计 60
11. Statutory & Internal Auditing法定及内部审计60
12. Taxation & Tax Management税务与税务管理60
Fellowship:
1. Executive Accountancy & Decision-Making行政会计与决策科学 70
2. Management Auditing & Control管理审计与控制70
3. Strategic Management 战略管理 70
4. Financial Decision财务决策70
or Local Government Finance或 地方政府财政70
Candidates are required to sit and pass in sequence according to the Examination Time-Table and are allowed to take a MAXIMUM OF FOUR subjects at a time. A candidate who obtains a pass mark in a subject(s), need not sit the same subject(s) again.
候选人必须根据考试时间表顺序报名考试并通过，每次最多只能报名四个科目。候选人不需要再次报名考试之前已经通过的科目。
The last date for receiving entry forms along with the fee by the Institute are as follows: Home Centres: March 31 for June Examination, September 30 for December Examination. Overseas Centres: March I for June Examination, September I for December Examination.
学会接受申请表格的最后日期以及费用如下：英国中心：3月31日（针对6月考试），9月30日（针对12月考试）。 海外中心：3月1日（针对6月考试），9月1日（针对12月考试）。
First Day第一天:
9.30 to 12.30 Accountancy & Costing 9.30至12.30会计及成本
Information Technology Management Cost & Management Accountancy Executive Accountancy & Decision-Making
信息技术管理成本&管理会计执行会计&决策科学
14.00 to 17.00 Economics Financial Accountancy Advanced Accountancy 14.00至17.00经济财务会计高级会计
Second Day第二天:
9.30 to 12.30 Business Law Company Law or Local Government Law Statutory & Internal Audit Strategic Management
9.30至12.30商业法公司法或地方政府法律法规&内部审计战略管理
14.00 to 17.00 Quantitative Methods Management 14.00至17.00定量方法管理
Taxation & Tax management Financial Decision or Local Government Finance税务与税务管理财务决策或地方政府财政
The Institute maintains a clearly defined standard for each part of its examination. The Associate ship Level 1, 2 and 3 examinations are of first, second and third year degree standards, whereas the Fellowship examination is equivalent to an honours degree standard of British universities. The Dip E.M.A. is a post qualifying diploma of Master degree standard.
学会对其每一部分的考试都保持了明确的标准。 助理1、2、3级考试是一年级，二年级和三年级学位标准，而研究员考试相当于英国大学的荣誉学位标准。 Dip E.M.A. 是硕士学位资格标准。
Exemptions are granted on a subject-for-subject basis to anyone who (a) holds a suitable qualification(s) or (b) has had adequate experience in the application of the particular subject(s), at the discretion of the Council. No certificate is issued for exemption. The rules for exemption are as follows:
理事会可根据实际情况授予以下人群豁免（a）拥有适当的资格或（b）在某领域里具有足够经验。 豁免不会颁发证书。 豁免规定如下：
(I) Subject-for-subject basis for recognised professional qualifications from Levels I and I;
(II) BTEC Higher Certificates, Graduates, other non-chartered accounting bodies or equivalent on a subject-for-subject basis to a maximum of EIGHT subjects from Levels I and 2;
(III Chartered Secretaries from the Associate ship examinations, except Cost & Management Accountancy;
(IV) Members of CCAB bodies or equivalent from the complete Associate ship examination.
(V) Transfer of credits for NCVQ recognised relevant qualifications.
（一）本科及以上学历的认可专业资格视情况豁免第一级部分单科;
（二）BTEC高等学历证书，毕业生，其他非特许会计机构或其他非专业会计机构视情况豁免等级一或等级二的科目，最多豁免8科;
（三）名从事船舶考试的特许秘书，其中成本与管理会计除外;
（四）CCAB机构成员或相当于完成副船舶考试的成员。
（五）NCVQ认可相关资格的学分转移。
The Fellowship examination is the ultimate test of competence and will not be subject to exemption except for Fellows of C.C.A.B. bodies or equivalent who may be permitted to take the Fellowship examination by dissertation at the discretion of the Council.
研究员考试是最终的能力考试，除了C.C.A.B.的研究员外，不会受到豁免。 由理事会批准的话，他们亦可参加研究员考试。
ICEA Special Awards特别奖:
ICEA issues a “Certificate in Management Accountants” to a Member of the Institute, who hold the Membership of Associate or Fellow, may apply for this special grade of membership, who holds the position of Executive Financial Decision Maker.
ICEA向持有助理或研究员资格的会员颁发“管理会计师证书”，可以申请担任执行财务决策者职务的这一特殊会员资格。
This is a special qualification for non accountants, but the applicant must hold an executive position in industry, commerce, local government or other services.
这是非会计师的特殊资格，但申请人必须在行业，商业，地方政府或其他组织担任行政职位。
It is the highest Diploma awarded by ICEA. This diploma is for professionals who are holding a position of Finance Director or similar position in any organisation. It is a special diploma categorised as “Executive & Management Accountancy (EMA)”. This qualification is aimed for Finance Decision Makers.
这是ICEA颁发的最高文凭。 该文凭适用于在任何组织担任财务总监或类似职位的专业人士。 这是一种被称为“行政与管理会计（EMA）”的特殊文凭。 这个资格是为财务决策者所设。
Associateship Level - 1
助理 第一级
1. Accountancy & Costing会计与成本核算:
1) Accounting Principles会计原则:
2) Classification of Revenue and Capital Expenditure收入和资本支出分类:
3) Preparation of Financial Statements编制财务报表:
4) Elementary Knowledge of Taxation初级税收知识:
5) Elements of Cost成本要素:
6) Budget and Variance预算与差异:
2. Economics经济学:
1) Basic Economics基础经济学:
2) Market Environment市场环境:
3) Financial Environment财务环境:
4) Macroeconomic Environment and Fiscal Policy宏观经济环境与财政政策:
5) International Environment国际环境:
3. Business Law商法:
1) English Legal System英文法律制度:
2) Law of Contract合同法:
3) Sale of Goods商品销售:
4) Law of Agency机构法:
5) Employment Contracts就业合同:
6) Negligence过失判定:
4. Quantitative Methods定量方法:
1) Business Methods经营方式:
2) Summarising and Analysing Data汇总和分析数据:
3) Sampling and Probability抽样和概率:
4) Financial Mathematics金融数学:
5) Forecasting预测:
Associateship Level 2
助理 第二级
5. Information Technology Management信息技术管理:
1) Technology Development技术开发:
2) Systems Analysis系统分析:
3) Standards标准:
4) Data Protection Act数据保护法:
6. Financial Accountancy财务会计:
1) Statements and Accounts报表和账目:
2) Specialised Accounts专门账户:
3) Use and Preparation使用及准备:
4) Regulations and Reporting准则与申报:
7. Company Law公司法:
1) Legal Personality法人资格:
2) Formation of Corporate Body组织机构的形成:
3) Corporate Finance企业财务:
4) Management and Administration管理与行政:
5) Financial Reports财务报表:
6) External Regulatory Bodies外部监管机构:
7A. Local Government Law地方政府法:
1) Sources of Local Government Law地方政府法律来源:
2) Controls over Local Authorities, Elections对地方当局的控制，选举:
3) Meetings会议:
4) Transactions and Audit交易和审计:
5) Conflict of Interest, Corruption利益冲突，腐败:
8. Management管理:
1) Organisational Development组织发展:
2) Strategic Planning战略规划:
3) Organisational Structure and Technology组织结构及技术:
4) Managerial Accountability and Authority管理责任及权限:
5) Behaviour and Motivation行为与动机:
6) Corporate Culture and Modification企业文化及变式:
Associateship Level 3
助理 第三级
9. Cost & Management Accountancy成本与管理会计:
1) Cost Accounting成本会计:
2) Budget and Budgetary Control预算和预算控制:
3) Project Appraisal and Variance Accounting项目评估与差异会计:
4) Management Accounting Information管理会计信息:
10. Advanced Accountancy高级会计:
1) Accounting Regulations会计制度:
2) Accounting Policies会计政策:
3) Income and Value Measurement收入和价值衡量:
4) Interpretation of Accounts账目阐释:
5) International Regulations国际准则:
11. Statutory & Internal Auditing法定及内部审计:
1) Scope and Purpose of Audit审计范围及目的:
2) Regulatory Framework监管框架:
3) Principles and Concepts原则与概念:
4) Framework and Planning of Audit审计框架与规划:
5) Collecting and Analysing Evidence收集和分析证据:
6) Auditing Procedures审计程序:
7) Audit Reports审计报告:
8) Overview of Internal Auditing内部审计概况:
9) Audit Techniques审计技术:
10) Management of Internal Auditing内部审计管理:
12. Taxation & Tax Management税务与税务管理:
1) Administration of the Inland Revenue税收管理:
2) The Scheduler System of Taxation税收调度系统:
3) Income Tax Relating to Employees, Sole Traders and Partnerships with Particular reference to与员工，独资经营者和合伙企业有关的所得税，具体涉及:
Corporate Taxation企业所得税:
Capital Gains Tax资本利得税:
Value Added Tax增值税:
Inheritance Tax遗产税:
Personal Finance个人理财:
Trusts信托:
National Insurance国民保险:
General其他一般项目:
Fellowship Level 4
第四级
13. Executive Accountancy & Decision-Making行政会计与决策:
1) Nature of the Board of Directors董事会的性质:
2) Corporate Reports公司财报:
3) Financial Strategy财务策略:
4) Planning and Control规划与控制:
5) Decision Making决策理论:
14. Management Auditing & Control管理审计与控制:
1) Audit benefits and audit development审计利益和审计发展:
2) Management audit types, depth and scope管理审计的类型，内涵和范围:
3) Audit decision process审计决策程序:
4) Auditees’ organisation审计机构:
5) Departmental quality assurance部门质量管控:
6) General aspects and control一般事务和管理:
15. Strategic Management战略管理:
1) Business Planning and Appraisal 商业计划与评估:
2) Market Strategy市场策略:
3) Use of Information Technology信息技术的使用:
4) Corporate and Social Responsibility企业社会责任:
16. Financial Decisions财务决策:
1) Sources of Finance财务来源:
2) Financial Management财务管理:
3) Financial Forecasting and Financial Analysis财务预测与财务分析:
4) International Financial Situation国际金融形势:
16A. Local Government Finance地方政府财政:
1) Financial Sources and Management财务来源与管理:
2) Financial Decision Making金融决策理论:
3) Local Government地方政府:
4) Assessment of Performance绩效评估: