ACCA bt科目全稱(chēng)是什么？

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來(lái)源: 正保會(huì)計(jì)網(wǎng)校編輯：小編 2020/09/09 11:17:47　字體：大小

ACCA BT是由AB改革而來(lái)的新科目，替代AB成為知識(shí)階段的第一門(mén)考試，全稱(chēng)為Business and Technology（商業(yè)與技術(shù)）。雖然官方對(duì)這一科目進(jìn)行了改革，但其考試大綱仍然采用原有的AB科目2020-2021年考綱，因此，它的考試難度并不會(huì)發(fā)生變化，但它考試的內(nèi)容卻比較繁雜?？傮w來(lái)說(shuō)，BT一科中要考察的知識(shí)點(diǎn)包括以下幾部分：

A、Understand the purpose and types of businesses and how they interact with key stakeholders and the external environment.商業(yè)和商業(yè)環(huán)境

B、Understand business organisation structure, functions and the role of corporate governance 組織結(jié)構(gòu)和職能，公司治理

C、Recognise the function of accountancy and audit in communicating, reporting and assuring financial information and in effective financial control and compliance 財(cái)務(wù)職能和審計(jì)

D、Recognise the principles of authority and leadership and how teams and individuals are recruited, managed, motivated and developed. 領(lǐng)導(dǎo)和管理

E、Understand the importance of personal effectiveness as the basis for effective team and organisational behaviour. 個(gè)人有效性和溝通

F、Recognise that all aspects of business and finance should be conducted in a manner which complies with and is in the spirit of accepted professional ethics and professional values 商業(yè)倫理和道德

2020年9月-2021年8月BT考綱下載入口>>

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