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对于要备考ACCA考试的我们来说,更是万万不可松懈的,要把我们的精力投入到学习当中。为此,针对处于迷茫期的小伙伴特别制定了ACCA-FR春节学习计划,大家可以根据自身情况来合理安排时间。本计划只做参考~
BT | MA | FA | LW | PM |
TX(UK) | TX(CHN) | FR | AA | FM |
SBR | SBL | AFM | APM | AAA |
◆春节前夕◆
章节名称 | 学习重点 | 学习时长 |
Chapter 4 Tangible Non-current Assets |
IAS16 Property, Plant and Equipment IAS36 Impairment of Assets |
2 |
Chapter 6 IAS37 Provision and Contingencies |
Provisions and creative accounting Provision |
2 |
Chapter 8 IFRS 15 Revenue from Contract |
Recognition - Five steps model Performance obligation satisfied at a point in time |
2 |
Chapter 9 Financial Assets and Liabilities |
Recognition of Financial Instruments Financial assets Financial liabilities |
2 |
Chapter 10 IFRS16 Lease |
Measurement Lessee accounting Sales and lease back |
2 |
Chapter 15 Statement of Financial position |
Preparing a Statement of Financial position Interpretation of Financial position |
2 |
Chapter 16 Statement of Cash Flow |
Preparing a Statement of Cash Flow Interpretation of Cash Flow Advantages and limitations of Cash Flow accounting |
2 |
Chapter 19 Investment in Subsidiary |
Inter-group transaction Comprehensive Income Mid-year acquisition |
2 |
Chapter 20 Investment in Associate |
B/S “Investment in Associate” I/S “share of profit of associate” |
2 |
Chapter 21 Interpreting Financial Statements |
Profitability Long-term solvency Investor’s return |
2 |
◆春节期间◆
今年的春节可能也比较特殊,大家乖乖配合各地的疫情防控安排,在假期放松、陪伴家人朋友的同时,不要忘记学习哟~每天抽出0.5-1小时学习也是非常棒的。
闲暇的时间可以充分利用手机等电子设备, 登录网校APP看老师讲课的视频, 听完课可以做几道练习题,这样每天的学习任务就可以轻松完成了。
◆春节过后◆
春节结束之后大家也应该尽快收收心,大家应以最快的速度调整到最佳的备考状态。距离ACCA考试的时间也越来越近了,需要大家付出较多的精力去学习,反复多听多看,一定要动手做练习,多做练习题巩固提高。
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