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囤年貨：ACCA-MA備考計(jì)劃（3階段計(jì)劃）
2022年3月ACCA考試在即，學(xué)習(xí)要有一定連貫性，如果斷開一段時(shí)間，之前學(xué)習(xí)的效果也會(huì)大打折扣，過后需要用更多時(shí)間彌補(bǔ)，為了保證大家不打破已經(jīng)養(yǎng)成的良好的學(xué)習(xí)習(xí)慣，特意為大家制定了《ACCA-MA》春節(jié)前至春節(jié)后的學(xué)習(xí)計(jì)劃，大家可以根據(jù)自身情況來(lái)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) |
| Section 1 Accountingfor management | Strategic, tactical and operational planning Data and information are different Management Accounting vs. Financial Accounting | 2 |
| Section 2 Sources of Data | Data and information –Sources and Types, Sampling - Sample versus census | 2 |
| Section 3 Presenting Information | Financial & Non Financial Information Written Reports Components of a Report | 2 |
| Section 4 Cost Classification | Costs be classified by element: materials/labour/expenses Linear Cost functions Cost Objects, Units & Centres | 2 |
| Section 5 Accounting for Material | Ordering, receiving and issuing materials Double entry of materials inventory Economic Order Quantity （EOQ） and Economic Batch Quantity | 2 |
| Section 6 Accounting for Labour | Type of worker: Direct or Indirect costs Labour Related ratios: | 2 |
| Section 7 Accounting for Overheads | Over and under absorption Absorption and Marginal Costing | 2 |
| Section 8 Job, Batch and Service Costing | Job costing Batch costing Service Costing | 2 |
| Section 9 Process Costing | Abnormal gain/loss account Valuing closing WIP: AVCO/FIFO/LIFO | 2 |
| Section 10 Alternative Costing Principles | Activity-Based Costing （ABC） Total Quality Management （TQM）: “Eight requirements of quality” | 2 |
| Section 11 Budgeting—Nature, Purpose and Behavioural Aspects | Planning and control cycle The budget committee | 2 |
| Section 12 Statistical Techniques | Time Series Analysis: Fixed base and chain base methods Paasche andLaspeyreindices | 2 |
| Section 13 Budget Preparation | Preparing Budgets: seven steps Sales budget Fixed, flexible & flexed budgets | 2 |
| Section 14 Relevant costs and decision-making | Relevant costs: future, incremental and cash flow Net present value Internal Rate of Return （IRR） Payback period | 2 |
| Chapter 15 Standard Costing and Variance Analysis | Standard Costing: Ideal standard, Current standard, Basic standard and Expected standard Marginal costing operating statement | 1 |
| Chapter 16 Balanced Scorecards | Profitability: Liquidity: Financial risk （gearing）: Capital gearing ratio | 1 |
| Chapter 17 Building Block Model | Performance management, three building blocks: Resource utilization | 2 |
| Chapter 18 3Es | Effectiveness | 1 |
◆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(lái)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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