小长假实现弯道超车！ACCA-FR春节学习计划

普通来源：正保会计网校 2022-01-28

对于要备考ACCA考试的我们来说，更是万万不可松懈的，要把我们的精力投入到学习当中。为此，针对处于迷茫期的小伙伴特别制定了ACCA-FR春节学习计划，大家可以根据自身情况来合理安排时间。本计划只做参考~

◆春节前夕◆

章节名称	学习重点	学习时长
Chapter 4 Tangible Non-current Assets	IAS16 Property, Plant and Equipment IAS36 Impairment of Assets	2
Chapter 6 IAS37 Provision and Contingencies	Provisions and creative accounting Provision	2
Chapter 8 IFRS 15 Revenue from Contract	Recognition - Five steps model Performance obligation satisfied at a point in time	2
Chapter 9 Financial Assets and Liabilities	Recognition of Financial Instruments Financial assets Financial liabilities	2
Chapter 10 IFRS16 Lease	Measurement Lessee accounting Sales and lease back	2
Chapter 15 Statement of Financial position	Preparing a Statement of Financial position Interpretation of Financial position	2
Chapter 16 Statement of Cash Flow	Preparing a Statement of Cash Flow Interpretation of Cash Flow Advantages and limitations of Cash Flow accounting	2
Chapter 19 Investment in Subsidiary	Inter-group transaction Comprehensive Income Mid-year acquisition	2
Chapter 20 Investment in Associate	B/S “Investment in Associate” I/S “share of profit of associate”	2
Chapter 21 Interpreting Financial Statements	Profitability Long-term solvency Investor’s return	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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