（三）学习成果
SCQF Level 7 Stage 1
1.苏格兰学分与资历框架7 级 第一阶段（大一）
Know ledge and Understanding:
知识与理解
A1 Gain the fundamental knowledge and techniques that underpin finance，financial accounting and management accounting.
A2 Develop an understanding of the fundamentals of business economics，ethics，business law and human resource management.
A2 了解商业经济学、伦理学、商法和人力资源管理的基本原理
A3 Understand how to retrieve and evaluate information from a range of sources.
A3 了解如何从各种来源检索和评估信息
Practice:App lied know ledge，skills and understanding:
实践：应用知识、技能与理解
B1 Demonstrate a working application of the fundamentals of accounting and finance to standard basic scenarios.
B1 展示出会计和金融基础知识在标准的基本工作场景中的应用
B2 Demonstrate a basic knowledge and understanding of the business environment and ways in which the core business disciplines interact and draw appropriate conclusions.
B2 展示出对商业环境和商业核心学科交互方式的基本知识和理解，并得出适当的结论
B3 Apply basic management tools and methods to simple，standard problems.
B3 应用基本的管理工具和方法，解决简单、标准的问题
Generic cognitive skills:
一般认知技能
C1 Reflect on learning and practice，and identify ways to further facilitate personal development during the period of study and beyond.
C1 反思学习和实践，找出在学习期间和以后进一步促进个人发展的方法
C2 Demonstrate an ability to present and evaluate arguments，ideas and information within the field of accounting and finance.
C2 具备展示和评估会计和金融领域的论据、观点和信息的能力
C3 Systematically relate a limited number of facts/ideas/elements within the context of the business environment.
C3 能够系统地将有限数量的事实/想法/要素与商业环境关联起来
C4 Start to form own value judge ments based on criteria provided.
C4 根据提供的标准初步形成自己的价值判断
Communication，numeracy and IT skills
沟通、计算与信息技术技能
D1 Communicate in a clear and concise way，in writing and orally，in relatively informal and limited length pieces of work.
D1 用书面和口头、相对非正式和有限篇幅，进行清晰简洁的交流
D2 Demonstrate numeracy skills and ability to manipulate data at a level appropriate to an introduction to accounting and finance.At this level students will be able to undertake basic accounting calculations in the context of financial and managerial accounting and business economics.
D2 展示与会计和金融入门水平相匹配的计算能力和数据处理能力。在这一级别，学生将能够进行财务会计、管理会计和商业经济学背景下基本的会计核算。
D3 Produce clear，accurate communication，appropriate to purpose and target audience.
D3 根据沟通目的和目标受众，进行清晰、精准的沟通
D4 Demonstrate ability to use basic IT skills for presentation，communication and numerical application.
D4 能够运用基本的信息技术进行演示、沟通和数值应用
Autonomy，accountability and working w ith others:
自主性、责任感和与他人合作
E1 Study in a systematic，directed way with the aid of appropriate tutor guidance.
E1 在导师适当的指导下，系统地、有针对性地学习
E2 Interact effectively with tutors and fellow students and participate in clearly defined group situations.
E2 与导师和同学有效互动，参与明确界定的小组活动
E3 Demonstrate the skills necessary for effective group work.
E3 展示有效团队工作所必需的技能
E4 Demonstrate initiative and independence by carrying out set tasks relevant to subject and topic.
E4 通过执行与学科和主题相关的既定任务展示主动性和独立性
SCQF Level 8 Stage 2
2.苏格兰学分与资历框架8 级 第二阶段（大二）
Know ledge and understanding:
知识与理解
A1 Demonstrate a widening appreciation of the scope and significance of the principles and professional requirements of financial and management accounting.
A1 对财务会计和管理会计的原则和专业要求的范围与意义有更广泛的认识
A2 Demonstrate a widening understanding of the structures and principles sustaining the operational functions of the organisation and the management of data.
A2 对维持组织运营职能和数据管理的结构与原则有更广泛的理解
A3 Demonstrate a widening appreciation of business finance，business law and entrepreneurship.
A3 对企业财务、商法和企业家精神有更广泛的了解
Practice:App lied know ledge，skills and understanding:
实践：应用知识、技能与理解
B1 Apply standard principles and procedures to more complex issues in accounting and finance.
B1 将标准原则和程序应用于解决更复杂的会计和财务问题
B2 Use appropriate tools for decision making through a broad understanding of business issues.B2 通过对业务问题的广泛理解，使用恰当的工具进行决策
B3 Develop skills to perform in a professional manner in a financial environment.
B3 培养在财务环境中以专业方式进行表现的技能
Generic cognitive skills:
一般认知技能
C1 Demonstrate increasing ability to apply classifications and analyse relatively simple situations.
C1 应用分类和分析相对简单情况的能力不断提高
C2 Demonstrate appreciation of need for the relating and marshalling of a range of facts/ideas/elements in an argued case.
C2 能够理解在有争议的案例中联系和整理一系列事实/想法/要素的必要性
C3 Develop ability to form independent judgements.
C3 培养独立判断的能力
C4 Undertake critical analysis and evaluation of issues within accounting and finance.
C4 对会计和金融问题进行批判性分析和评估
C5 Analyse issues and events in the global business environment.
C5 分析全球商业问题和事件
Communication，numeracy and IT skills:
沟通、计算与信息技术技能
D1 Communicate in a clear，systematic and concise way，in formal academic and professional styles.
D1 以正式的、学术的和专业的风格，进行清晰、系统和简洁的交流
D2 Apply more complex numerical and mathematical skills appropriate to financial accounting and management accounting.Students will be able to undertake advanced statistical techniques and calculations in a financial，managerial and business finance context.
D2 能够运用适合于财务会计和管理会计的更为复杂的数字和数学技能。学生将能够在财务、管理和企业融资背景下开展高级的统计和计算工作
D3 Convey complex information to a range of audiences within a range of accounting and business related contexts.
D3 在不同会计和商业相关的背景下，向不同的受众传达复杂的信息
D4 Access and use spreadsheets and data visualisation tools and apply these to basic data sets.
D4 访问和使用电子表格和数据可视化工具，并将这些电子表格和可视化工具应用于构建基本数据集。
Autonomy，accountability and working w ith others:
自主性、责任感和与他人合作
E1 Learn in an increasingly effective and purposeful way，with beginnings of development as an autonomous learner.
E1 以一种越来越有效和有目的的方式学习，开始培养自主学习能力
E2 Exercise autonomy and initiative in completing tasks within financial，management and business accounting.
E2 在完成财务会计、管理会计和企业会计方面的任务时，具有自主性和主动性
E3 Demonstrate more advanced and effective preparation for individual and group tasks.
E3 为个人和小组任务进行较为提前和有效的准备。
SCQF Level 9 Stage 3 Taught Route
3.苏格兰学分与资历框架9 级 第三阶段（大三）教学路线
Know ledge and understanding:
知识与理解
A1 Show confident familiarity with the scope and defining features of accounting and finance.
A1 熟悉会计与金融的范畴及其定义特征
A2 Demonstrate a widening appreciation of the significance of central and peripheral areas of management，law and economics.(https://www.daowen.com)
A2 对管理、法律和经济学的核心领域和外围领域的意义有更广泛的理解
A3 Understand how to implement organisational strategy through people，projects，processes and relationships.
A3 理解如何通过人员、项目、流程和关系来实施组织战略
A4 Demonstrate knowledge of the scope of company legislation relating to auditing and regulation of the auditing profession.
A4 了解公司章程中与审计及审计监管相关的内容
Practice:Applied know ledge，skills and understanding:
实践：应用知识、技能与理解
B1 Demonstrate ability to select and use principles and procedures appropriate to the situation or problem in hand within the field of accounting，finance and business.
B1 在会计、金融和商业领域，能够选择和应用适合当前形势或问题的原则和程序
B2 Critically appraise the external and internal factors influencing accounting and finance.
B2 批判性地评价影响会计和金融的外部因素和内部因素
B3 Display knowledge and understanding of the academic and professional elements of the course in the context of more complex management issues.
B3 在处理更复杂的管理问题时，展示对本专业学术和专业要素的知识和理解
B4 Develop a holistic approach to managing organisations from external and internal perspectives.
B4 从外部和内部角度制定一套系统的、整体的组织管理方法
Generic cognitive skills:
一般认知技能
C1 Recognise familiar ideas or principles in new contexts or situations；analyse systematically and effectively with minimal guidance.
C1 在新环境、新形势下，能够识别出熟悉的思想或原则；在最少的指导下进行系统的、有效的分析
C2 Show ability to relate and marshal facts/ideas/elements in an argued case.
C2 在有争议的案例中表现出联系和整理事实/想法/要素的能力
C3 Identify a range of valid alternative solutions；begin to discriminate and evaluate in a reasoned，systematic and increasingly independent way.
C3 确定一系列有效的替代方案；开始以一种理性的、系统的和日益独立的方式进行鉴别和评估
Communication，numeracy and IT skills:
沟通、计算与信息技术技能
D1 Engage effectively in a variety of debates and produce clear，well-structured reports and other extended pieces of work；give clear，subject-specific presentations in a variety of contexts.
D1 有效地参与各种辩论，撰写表述清晰、结构良好的报告和其他拓展文章；能够根据不同的背景进行清晰的、针对具体主题的演讲
D2 Learn and apply more complex numerical problems within the context of accounting and economics.
D2 在会计和经济学的背景下，学习和解决更复杂的数值问题
D3 Access and use material and packages that will facilitate the analysis and presentation of numerical，tabular and graphical data.
D3 获取和使用有助于分析和呈现数字、表格和图形数据的材料和软件包
Autonomy，accountability and working with others:
自主性、责任感和与他人合作
E1 Adopt a broad-ranging and flexible approach to study and pursue activities designed to meet these needs in increasingly autonomous ways.
E1 采取广泛和灵活的学习研究方法，开展旨在以越来越自主的方式满足这些需要的活动
E2 Interact effectively within their subject-specific group；demonstrates basic negotiating and group-support skills.
E2 在特定主题或学科小组内有效互动；展示基本的谈判和小组支持技能
E3 Begin to self-direct，identify key elements or problems，and choose appropriate methods for problem solving.
E3 开始自我指导，能够识别关键因素或关键问题，并选择适当的方法来解决问题
SCQF Level 9 Stage 3 Placement Route
4.苏格兰学分与资历框架9 级 第三阶段（大三）实习路线
Know ledge and understanding:
知识与理解
A1 Shows confident familiarity with the broad areas of the knowledge bases of accounting and finance.
A1 熟悉会计和金融诸多领域的基础知识
A2 Demonstrates a widening appreciation of the significance of central and peripheral areas of management and of the range of methods and types of judgement employed in the business environment.
A2 对管理的中心领域和外围领域的重要性，以及在商业环境中所采用的各种方法和判断的类型，有着广泛的认识
Practice:Applied know ledge，skills and understanding:
实践：应用知识、技能与理解
B1 The application of accounting，finance and organisational principles in a work setting.
B1 在工作环境中应用会计、金融和组织原理
B2 Perform more complex and critical analysis of general management and specialist practices and theory and critically assess the means by which the general and specialist objectives of a business are achieved.
B2 对通用管理、专业实践与理论进行较为复杂的和批判性的分析，并批判性地评估实现企业通用目标和专业目标的措施手段
Generic cognitive skills:
一般认知技能
C1 Demonstrates ability to select and use principles and procedures appropriate to the situation or problem in hand，with minimal guidance required.
C1 能够选择和使用适用于当前形势或问题的原则和程序，只需最少的指导
C2 Shows basic ability to relate and marshal facts/ideas/elements in an argued case；with minimal guidance.
C2 在有争议的案例中表现出联系和整理事实/想法/要素的基本能力，只需最少的指导
C3 Identifies a range of valid alternative solutions；begins to discriminate and evaluate in a reasoned，systematic and increasingly independent way.
C3 确定一系列有效的替代解决方案；开始以理性、系统和日益独立的方式进行鉴别和评估
C4 Begins to self-direct，identify key elements or problems，and choose appropriate methods of problem solving.
C4 开始自我指导，能够识别关键因素或问题，并选择适当的解决问题的方法
Communication，numeracy and IT skills:
沟通、计算与信息技术技能
D1 Engages effectively in a variety of roles；debates；produces clear，well-structured reports and other extended pieces ofwork；gives clear，subject-specific presentations in a variety of contexts.
D1 有效地扮演各种角色；进行辩论；编写内容清晰、结构良好的报告和其他拓展文章；能够根据不同的背景进行清晰的、针对特定主题的演讲
D2 Learns and applies more complex statistical techniques.The student on placement will undertake more specialist calculations relevant to their workplace experience.
D2 学习和应用更复杂的统计技术；实习的学生能够进行更多与工作经验相关的专业计算
D3 Accesses and uses material and packages which will facilitate the analysis and presentation of numerical，tabular and graphical data.Develops and demonstrates competence in the use of the IT skills of statistical，spreadsheet and word processing packages in the workplace.
D3 访问和使用有助于分析和呈现数字、表格和图形数据的材料和软件包；培养并展示在工作场所使用统计、电子表格和文字处理软件包的IT技能的能力
Autonomy，accountability and working with others:
自主性、责任感和与他人合作
E1 Interacts effectively within the workplace environment；demonstrates basic negotiating，role leadership，and group-support skills.
E1 在工作环境中有效互动；展示基本的谈判、领导作用和团队支持技能
E2 During placement the student should demonstrate managerial，technical and personal skills at a level appropriate for the role they were employed for.
E2 在实习期间，学生应展示其管理、技术和个人技能，达到与其所从事的岗位相适应的水平
SCQF Level 10 Stage 4
5.苏格兰学分与资历框架10 级 第四阶段（大四）
Know ledge and Understanding:
知识与理解
A1 Demonstrate advanced knowledge of the principal areas of accounting and finance.
A1 具备会计和金融主要领域的高级知识
A2 Demonstrate advanced knowledge of personal and business taxation.
A2 具备个人税务和企业税务的高级知识
A3 Further extension of more advanced areas of business strategy.
A3 进一步拓展企业战略的高级领域
A4 Show confident familiarity with complex concepts of corporate ethics.
A4 熟悉复杂的企业道德理念
Practice:App lied know ledge，skills and understanding:
实践：应用知识、技能与理解
B1 Apply knowledge，skills and understanding of finance and accounting within professional scenarios and business situation.
B1 在专业场景和商业环境中应用会计和金融方面的知识、技能和理解
B2 Apply knowledge and understanding of tax legislation to a variety of personal and business scenarios.
B2 在各种个人和商业场景中应用税法知识和理解
B3 Apply knowledge of business organisations and strategy to a defined project，identifying and implementing relevant models.
B3 在一个确定的项目中应用企业组织和战略的知识，识别并实施相关模型
B4 Apply knowledge of complex ethical and professional issues in accordance with current professional practice and ethical codes of practice.
B4 根据当前的职业实践和职业道德规范，应用知识解决复杂的道德与专业问题
Generic cognitive skills:
一般认知技能
C1 Critically identify，define，conceptualise and analyse complex/professional problems and issues within the field of accounting，finance and tax.
C1 对会计、财务和税务领域内复杂的/专业的问题和事件，能够批判性地加以识别、定义、概念界定和分析
C2 Offer professional insights，interpretations and solutions to ethical business problems and issues，integrating theory with professional practice.
C2 结合理论与专业实践，为商业道德问题和事件提供专业的见解、解释和解决方案
C3 Critically review and consolidate knowledge，skills，practices and thinking with minimal guidance and managing own learning using a wide range of resources.
C3 批判性地复习和巩固知识、技能、实践和思维，只需很少的指导，并能够利用诸多资源管理自己的学习
Communication，numeracy and IT skills:
沟通、计算与信息技术技能
D1 Engage effectively in independent roles；debate in a professional manner；produce detailed critiques and coherent project reports；gives confident oral presentations in a wide range of contexts.
D1 有效发挥独立作用；以专业的方式进行辩论；能够进行详细的评论和连贯的项目报告；就不同情境自信地口头汇报
D2 Use advanced skills in numeracy within the context of complex professional and business scenarios.
D2 在复杂的专业和商业情境中应用高级计算技能
D3 Uses a variety of computer based packages to retrieve，manipulate and communicate data.
D3 使用各种基于计算机的软件包进行数据检索、操作和通信
Autonomy，accountability and working with others:
自主性、责任感和与他人合作：
E1 Interact effectively within learning or professional groups；demonstrate appropriate negotiating，role leadership and group-support skills to an advanced level.
E1 在学习小组或专业团队中有效互动；展示高水平谈判能力、领导能力和团队支持能力
E2 Carry out confident and accurate selection and application of principles and procedures to the solution of a range of professional situations and problems，working autonomously.
E2 自信、准确地选择和运用原则和程序来解决一系列专业情况和问题，能够自主地工作
DISTINCTIVE FEATURESOF COURSE