囤年货：ACCA-MA备考计划（3阶段计划）
来源： 正保会计网校
2021-02-07
普通
2022年3月ACCA考试在即，学习要有一定连贯性，如果断开一段时间，之前学习的效果也会大打折扣，过后需要用更多时间弥补，为了保证大家不打破已经养成的良好的学习习惯，特意为大家制定了《ACCA-MA》春节前至春节后的学习计划，大家可以根据自身情况来合理安排时间。本计划只做参考~
| BT | MA | FA | LW | PM |
| TX（UK） | TX（CHN） | FR | AA | FM |
| SBR | SBL | AFM | APM | AAA |
◆春节前夕◆
| 章节名称 | 学习重点 | 学习时长 |
| 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 |
◆春节期间◆
今年的春节可能也比较特殊，大家乖乖配合各地的疫情防控安排，在假期放松、陪伴家人朋友的同时，不要忘记学习哟~每天抽出0.5-1小时学习也是非常棒的。
闲暇的时间可以充分利用手机等电子设备， 登录网校APP看老师讲课的视频， 听完课可以做几道练习题，这样每天的学习任务就可以轻松完成了。
◆春节过后◆
春节结束之后大家也应该尽快收收心，大家应以至快的速度调整到至佳的备考状态。距离ACCA考试的时间也越来越近了，需要大家付出较多的精力去学习，反复多听多看，一定要动手做练习，多做练习题巩固提高。
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