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小長(zhǎng)假實(shí)現(xiàn)彎道超車！ACCA-FR春節(jié)學(xué)習(xí)計(jì)劃
對(duì)于要備考ACCA考試的我們來說，更是萬萬不可松懈的，要把我們的精力投入到學(xué)習(xí)當(dāng)中。為此，針對(duì)處于迷茫期的小伙伴特別制定了ACCA-FR春節(jié)學(xué)習(xí)計(jì)劃，大家可以根據(jù)自身情況來合理安排時(shí)間。本計(jì)劃只做參考~
| BT | MA | FA | LW | PM |
| TX（UK） | TX（CHN） | FR | AA | FM |
| SBR | SBL | AFM | APM | AAA |
◆春節(jié)前夕◆
| 章節(jié)名稱 | 學(xué)習(xí)重點(diǎn) | 學(xué)習(xí)時(shí)長(zhǎng) |
| 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 |
◆春節(jié)期間◆
今年的春節(jié)可能也比較特殊，大家乖乖配合各地的疫情防控安排，在假期放松、陪伴家人朋友的同時(shí)，不要忘記學(xué)習(xí)喲~每天抽出0.5-1小時(shí)學(xué)習(xí)也是非常棒的。
閑暇的時(shí)間可以充分利用手機(jī)等電子設(shè)備， 登錄網(wǎng)校APP看老師講課的視頻， 聽完課可以做幾道練習(xí)題，這樣每天的學(xué)習(xí)任務(wù)就可以輕松完成了。
◆春節(jié)過后◆
春節(jié)結(jié)束之后大家也應(yīng)該盡快收收心，大家應(yīng)以至快的速度調(diào)整到至佳的備考狀態(tài)。距離ACCA考試的時(shí)間也越來越近了，需要大家付出較多的精力去學(xué)習(xí)，反復(fù)多聽多看，一定要?jiǎng)邮肿鼍毩?xí)，多做練習(xí)題鞏固提高。
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