| 考试安排 | 报考时间 | 考试费用 | 准考证 | 考场规则 |
| 考试科目 | 考试难度 | 通过率 |
学习指导 |
免费资料 |
ACCA AB考试自2019年9月开始将实施新的考试大纲，本次考试大纲调整的具体内容如下：
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Section and subject area |
Syllabus content |
Rationale |
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C8a) |
Describe cloud computing as a capability in accountancy and how it creates benefits for the organisation.[K] |
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C8b) |
Explain how automation and artificial intelligence (AI) in accounting systems can affect the role and effectiveness of accountants.[K] |
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C8c) |
Describe how the application of big data and data analytics can improve the effectiveness of accountancy and audit.[K] |
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C8d) |
Outline the key features and applications of Blockchain technology and distributed ledgers in accountancy.[K] |
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C8e) |
Define cyber security and identify the key risks to data that cyber-attacks bring.[K] |
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C8e) |
Identify and describe features for protecting the security of IT systems and software within business.[S] |
Outcome C7f) in the previous syllabus has now become C8f) because this outcome fits more logically into the new subject area added. |
Additionally there are the following changes to support the above:
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Existing outcome |
New Outcome |
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A7b) is amended |
7b) Describe the impact of information technology and information systems development on business processes and the changing role of the accountant in business as a result of technological advances.[K] |
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C5d) is amended |
5d) Identify weaknesses, potential for error and inefficiencies in accounting systems including computerised accounting systems.[S] |
AB是ACCA考试中的第一门考试科目，它涵盖了企业组织、公司管理、会计和报告体系、内部财务控制、人力资源管理及会计职业道德等各个方面，知识点较多，但考试难度较低，在备考这一考试科目时，根据考纲内容掌握相关知识，那么，通过这一考试是很容易的。 >>2019年9月AB完整版考纲下载
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