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小長假實現(xiàn)彎道超車！ACCA-FR春節(jié)學習計劃
對于要備考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習當中。為此，針對處于迷茫期的小伙伴特別制定了ACCA-FR春節(jié)學習計劃，大家可以根據(jù)自身情況來合理安排時間。本計劃只做參考~
| 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 | 學習重點 | 學習時長 |
| 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，不要忘記學習喲~每天抽出0.5-1小時學習也是非常棒的。
閑暇的時間可以充分利用手機等電子設備， 登錄網(wǎng)校APP看老師講課的視頻， 聽完課可以做幾道練習題，這樣每天的學習任務就可以輕松完成了。
◆春節(jié)過后◆
春節(jié)結(jié)束之后大家也應該盡快收收心，大家應以至快的速度調(diào)整到至佳的備考狀態(tài)。距離ACCA考試的時間也越來越近了，需要大家付出較多的精力去學習，反復多聽多看，一定要動手做練習，多做練習題鞏固提高。
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