2022年3月ACCA考试在即，所以即便是春节，各位同学也不要忘记学习呀，这10几天如果不学习那么之前的知识很容易前功尽弃，假后要拿出10倍的努力才能弥补。网校特意为大家制定了《ACCA-FA》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 | 学习内容 | 学习时长 |
Chapter 1 Introduction to accounting | Types of business Nature, principles and scope of financial reporting | 2 |
Chapter 2 The regulatory framework | The International Accounting Standards Board（IASB） International Financial Reporting Standards （IFRSs） | 2 |
Chapter 3 The qualitative characteristics offinancial information | The qualitative characteristics of financial information Accounting assumption and concepts | 2 |
Chapter 4 Introduction to financial statements | Accounting Equation Statement of Financial Position | 2 |
Chapter 5 Double entry bookkeeping | Recording transactions using debit and credit rules Trial balance | 2 |
Chapter 6 Accounting cycle（1） | Books of prime entry Journal entries Discounts | 2 |
Chapter 7 Accounting cycle（2） | Closing the accounts Reversing entries | 2 |
Chapter 8 Inventory | Periodic inventory system Vs Perpetual inventory system Methods of valuing inventory | 2 |
Chapter 9 Receivables | Bad Debts and doubtful accounts Written off uncollectibles | 2 |
Chapter 10 Tangible non-current assets | Disposal of tangible NCA Revaluation of tangible NCA Disclosure of tangible NCA | 2 |
Chapter 11 Intangible non-current assets | Introduction to intangible assets Research and Development Goodwill | 2 |
Chapter 12 Bank Reconciliation | Bank Statements Bank Reconciliation | 2 |
Chapter 13 Control accounts | Trade Receivables Control Accounts Trade Payables Control Accounts | 2 |
| Chapter 14 Corrections of errors | Types of errors Correction of errors | 2 |
| Chapter 15 Incomplete records | Why accounting records are incomplete? Techniques to tackle an incomplete question | 2 |
| Chapter 16 Prepare basic financial statements for a sole trader | Prepare basic financial statements for a sole trader | 1 |
| Chapter 17 Introduction to company accounting | Retained Earnings Income tax Statement of Changes in Equity | 2 |
| Chapter 18 Provisions and contingencies | 1.Provisions 2.Contingencies | 2 |
Chapter 19 Preparation of financial statements for companies | 1 Preparation of financial statements for companies | 2 |
Chapter 20 Events After the Reporting Period | 1 Events after the reporting period 2 Adjusting and non-adjusting event | 2 |
Chapter 21 Statements of cash flows | Preparing statement of cash flows using direct method Preparing statement of cash flows using indirect method | 2 |
Chapter 22 Consolidated Financial Statements | Equity method Preparation of consolidated financial statement | 2 |
Chapter 23 Interpretation of financial statements | Why do FS analysis? Ratio analysis - method of FS analysis Limitation of financial analysis | 2 |
◆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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