新年伊始，喜迎佳节，大家是不是已经按捺不住自己想要玩耍的“蠢蠢欲动”之心，这对于要备考2022年ACCA的你来说，万万不可啊！为此，正保会计网校的教务老师为备考的小伙伴们特别制定了春节前后ACCA SBR备考规划，大家可以按照自己的学习进度进行调整~
| 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 |
| Chapter 6 IAS 10 & IAS 37 | 1、Recognition, Measurement of a provision 2、Reimbursement 3、Example of specific provisions 4、Accounting for contingent assets and liabilitys | 2 |
| Chapter 7 Income tax | 1、Current tax 2、Deferred tax | 3 |
| Chapter 10 Share based payment | 1、Types of share-based payment 2、Recognition 3、Measurement 4、Vesting conditions 5、Modification, cancellations and settlements 6、Deferred tax implications | 2 |
| Chapter 14 IFRS 5 | 1、IFRS 5 2、Non-current assets to be abandoned 3、Discontinued operation | 2 |
| Chapter 16 Foreign Currency | 1、Currency concept 2、Functional currency 3、Presentational currency 4、Foreign operations 5、Monetary items forming part of net investment in foreign operation | 3 |
| Chapter 17 Group statements of cash flow | 1、Definitions and format 2、Consolidated statement of cash flows 3、Approach to preparing a group statement of cash flows 4、Analysis and interpretation of group statements of cash flow | 3 |
| Chapter 18 Interpretation of financial statement | 1、Performance measures 2、Sustainability reporting 3、Integrated reporting 4、Management commentary 5、Segment reporting | 3 |
◆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。
正保会计网校原创文章，转载请注明出处
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