国际财会基础资格（FLQ）是ACCA（特许公认会计师公会）2011年推出了的一系列初级资格考试，该资格涵盖全面的财务和管理会计知识，并将专业素质和职业操守纳入考核范围。FLQ课程中包含了7门课程，但是学生不需要通过所有的7门课程来取得ACCA学员资格。以下是这7门课程的全称：
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三门的考纲与ACCA考试的前三门相同。因此，考过以上三门科目可以自动转为ACCA学员，且免考AB、MA及FA三门科目。
如何才能下载FLQ考纲？
正保会计网校给大家汇总了ACCA各科目的考试大纲，其中就包含了AB（FAB）、MA（FMA）、FA（FFA）的考纲，下载地址如下：http://www.chinaacc.com/acca/zhuanti/syllandsg.htm
FLQ-Financial Accounting (FFA)考试大纲
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)考试大纲
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)考试大纲
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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