超车机会来了！ACCA-AA春节前中后学习指南

来源: 正保会计网校编辑：00LilGhost2022/01/28 00:15:44　字体：大小

对于要备考2022年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-AA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~

◆春节前夕◆

章节名称	学习重点	学习时长
Chapter 3 Internal Audit	Limitations of internal audit department Responsibility for fraud and error Assignments of internal audit department	3
Chapter 7 Core knowledge: Assertions	Assertions about classes of transactions and events and related disclosures for the period under audit Assertions about account balances and related disclosures at the period end	2
Chapter 8 Core knowledge: Evidence	Concept Characteristics Quantity and quality	2
Chapter 13 Cycle: Sales and Receivables	Tests of controls Substantive procedures	2
Chapter 14 Cycle: Purchasesand Payable	Control activities Tests of controls Substantive procedures	2
Chapter 18 Cycle: Cash	Control activities and tests of controls Substantive procedures	2
Chapter 19 Accounts:Capital and directors' emoluments	Equity Directors’bonus and remuneration Reorganisation	2
Chapter 20 Accounts: Liabilities & Provisions	Sales tax liability Bank loan Provisions and contingencies	2
Chapter 25 Review and Reporting: Opinion	Types of opinion Impact on the auditor's report	2
Chapter 30 Review and Reporting: Reports	Key audit matters Other information EoM paragraphs and OM paragraphs	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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