拿到的ACCA学位等级是要看F4到F9的平均分和论文成绩综合的，简单的说就是平均68以上不论论文什么等级都能拿FIRST CLASS,以此类推
　　Class of Degree
　　68 or more A, B, C （First）
　　67    A, B （First） C （Upper Second）
　　66    A （First）B. C （Upper Second）
　　60-65 A, B, C （Upper Second）
　　59    A, B（Upper Second） C （Lower Second）
　　58    A（Upper Second） B, C （Lower Second）
　　54-57 A, B, C （Lower Second）
　　53    A, B （Lower Second）C （Third）
　　50-52 A, B, C （Third）
　　'Average Mark' is the average of Papers F4 to F9 excluding those papers where credit entry or internal assessment has taken place.
　　'A', 'B', or 'C' refers to the grade given to the project.
　　我68也就是说无论论文什么成绩都只能拿Upper SecondACCA学位论文20个题目里选择一个，自己写别的题目要进行申请。
　　An organisation’s budgetary control system and its links with performance management and decision making
　　How the introduction of a new technology can assist an organisation in achieving its business objectives
　　The impact of an aspect of impending legislation on the operations and financial position of an organisation
　　The impact of e-business on an organisation
　　The effects of globalisation on an organisation
　　The key factors or indicators in the motivation of employees in an
　　organisation
　　The restructuring of an organisation’s operational activities and the effect on the organisation’s financial performance
　　The business and financial performance of an organisation over a three year period
　　The planning and implementation of an information system in an organisation
　　The effectiveness of the use of costing techniques within an organisation
　　The financial and operational costs and benefits of the internal audit / internal review activities within an organisation
　　The possible effects of a proposed accounting standard on the financial statements and business activities of an organisation
　　The relationship between an organisation’s human resources activities and its business objectives
　　The business and financial objectives of a strategic investment decision made by an organisation and its impact on key stakeholders
　　The management of an organisation’s working capital over a three year period and its impact on the organisation’s funding strategies
　　The financial and operational risk management within an organisation
　　The quality of the corporate governance within an organisation and
　　the impact on an organisation’s key stakeholders
　　The marketing strategy of an organisation and its effectiveness
　　The financial and operational consequences of a merger between two organisations or of the acquisition of one organisation by another
　　An organisation's corporate social responsibility policies, including business ethics, and their impact on business practice and key stakeholders.
　　ACCA学位论文过程中要和TUTOR（自己找，不一定要导师）做3次讨论，论文结束后还要做一次PRESENTATION，提纲也要交。