AFM是ACCA考試中的《高級(jí)財(cái)務(wù)管理》的簡(jiǎn)稱(chēng)，原為P4。該科目自2019年9月開(kāi)始，將會(huì)實(shí)行新的考試大綱，與之前的考試大綱相比，本次考綱對(duì)于以下幾個(gè)方面進(jìn)行了微調(diào)：

（ACCA periodically reviews its qualification syllabuses so that they fully meet the needs of stakeholders such as employers, students, regulatory and advisory bodies and learning providers.）

Table 1 Amendments to AFM