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ACCA考試科目SBR教材大綱是什么?準備參加ACCA考試的小伙伴知道ACCA考試科目SBR教材大綱嗎?網(wǎng)校準備了ACCA考試科目SBR教材大綱,快快收藏吧!
A Fundamental ethical andprofessional principles
1. Professional behaviour and compliance with accountingstandards
2. Ethical requirements of corporate reporting and the consequences of unethical behaviour
B The financial reporting framework
1. The applications, strengths and weaknesses of the accounting framework
C Reporting the financial performance of a range of entities
1. Revenue
2. Non-current assets
3. Financial instruments
4. Leases
5. Employee benefits
6. Income taxes
7. Provisions, contingencies and events after the reporting date
8. Share-based payment
9. Fair Value Measurement
10. Reporting requirements of small and medium-sized entities (SMEs)
11. Other reporting issues
D Financial statements of groups of entities
1. Group accounting including statements of cash flows
2. Associates and joint arrangements
3. Changes in group structures
4. Foreign transactions and entities
E Interpret financial statements for different stakeholders
1. Analysis and interpretation of financial information and measurement of performance
F The impact of changes and potential changes in accounting regulation
1. Discussion of solutions to current issues in financial reporting
考取ACCA,拼的不僅是精神頭兒、記憶力,更是體力、智力、綜合能力的較量。面對ACCA龐大的知識體系,你知道要怎么學習更有效嗎?這里的幾條tips送給你:
1. 建立章節(jié)知識體系
ACCA考試科目章節(jié)雖然多,但是相互間是有很強的關聯(lián)性,大家每學習一個章節(jié)就進行一次知識梳理,將本章內(nèi)容與前面學過的知識點進行串聯(lián),久而久之,你將會收獲一份完整的知識框架。下載ACCA考試資料>>
2. 課后回顧很重要
大部分ACCA考生都會選擇報課的方式進行備考,那么大家每次聽完老師的講解后,一定要記得復習回顧,用20-30分鐘的時間,翻翻筆記或是捋捋講義,趁熱打鐵,消化并加深對知識點的記憶!
3. 時常整理錯題本
題海戰(zhàn)術雖好,但也要有效率,備考ACCA時我們可以整理出一個專屬的錯題本,并且時常總結(jié)自己的知識點薄弱之處,針對錯題,追溯原因,這樣才不至于總在同一個知識點的陷阱里摔跤。
4. 記憶的黃金期要利用好
一年之計在于晨,早上是人學習的至好時期,也是大多數(shù)人記憶的黃金時段,大家可以培養(yǎng)下晨讀的習慣,利用這段時間,將前一天知識或難點進行回顧和梳理,直到把那些知識變成自己的。
一個人走的快,一群人能走的遠,歡迎你到正保會計網(wǎng)校來。我們這有不同班次,適合不同學習基礎的你,平時遇到問題可以交流,互相鼓勵,互相監(jiān)督,我們一起朝著ACCA證書出發(fā)!期待你的加入>>
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