ACCA AB改名BT?考試大綱變了嗎？

ACCA AB改名BT？除了名字變了之外，ACCA考試大綱變了嗎？小編準(zhǔn)備了ACCA考試大綱！一起來(lái)看看吧！

眾所周知，ACCA考試有機(jī)考和筆考兩種方式，其中機(jī)考又分為分季機(jī)考和隨時(shí)機(jī)考兩種。截止到2020年，ACCA的前四門考試（即AB、MA、FA、LW）采用著隨時(shí)機(jī)考的模式，其它的應(yīng)用課程則采用了分季機(jī)考的形式。

AB改名為BT(Business and Technology)，除了名字變了之外，大綱和知識(shí)點(diǎn)是沒(méi)有變化的。

那么，什么是隨時(shí)機(jī)考？與分季機(jī)考有哪些區(qū)別？

隨時(shí)機(jī)考提高了學(xué)習(xí)靈活度，學(xué)員可以在一年內(nèi)任意時(shí)間參加考試。同時(shí)，考試結(jié)果將在考試結(jié)束后立即顯示，并在72小時(shí)內(nèi)上傳至學(xué)員賬戶。

目前，PM-FM科目均采用了分季機(jī)考。分季機(jī)考在每年3月、6月、9月和12月四個(gè)考季期間開(kāi)放，與筆試同步，學(xué)員均可通過(guò)在線考試預(yù)約系統(tǒng)進(jìn)行預(yù)約、考試。

BT考試大綱

A The business organisation, its stakeholders and the external environment

1. The purpose and types of businessorganisation

2. Stakeholders in business organisations

3. Political and legal factors affectingbusiness

4. Macroeconomic factors

5. Micro economic factors

6. Social and demographic factors

7. Technological factors

8. Environmental factors

9. Competitive factors

B Business organisational structure,functions and governance

1. The formal and informal business organisation

2. Business organisational structure and design

3. Organisational culture in business

4. Committees in business organisations

5. Governance and social responsibility in business

C Accounting and reporting systems,compliance, control, technology and security

1. The relationship between accounting and other business functions

2. Accounting and finance functions within business organisations

3. Principles of law and regulation governing accounting and auditing

4. The sources and purpose of internal and external financial information, provided by business

5. Financial systems, procedures and related IT applications

6. Internal controls, authorisation, security of data and compliance within business

7. Fraud and fraudulent behaviour and their prevention in business, including money laundering.

8. The impact of Financial Technology (Fintech) on accounting systems

D Leading and managing individuals and teams

1. Leadership, management and supervision

2. Recruitment and selection of employees

3. Individual and group behaviour in business organisations

4. Team formation, development and management

5. Motivating individuals and groups

6. Learning and training at work

7. Review and appraisal of individual performance.

8. The application and impact of Financial Technology (FinTech) in accountancy and audit

E Personal effectiveness and communication

1. Personal effectiveness techniques

2. Consequences of ineffectiveness at work

3. Competence frameworks and personal development

4. Sources of conflicts and techniques for conflict resolution and referral

5. Communicating in business.

F Professional ethics in accounting and business

1. Fundamental principles of ethical behaviour

2. The role of regulatory and professionalbodies in promoting ethical and professional standards in the accountancy profession

3. Corporate codes of ethics

4. Ethical conflicts and dilemmas

以上就是ACCA-AB改名BT相關(guān)事項(xiàng)，希望大家知曉！搶時(shí)間，抓基礎(chǔ)；樹(shù)自信，誓拼搏。不為失敗找借口，要為成功找方法。理想是力量的泉源、智慧的搖籃、沖鋒的戰(zhàn)旗、斬棘的利劍。

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