考生注意,!ACCA9月戰(zhàn)略專業(yè)選修科目變革,!
2022年9月考試開始,ACCA戰(zhàn)略專業(yè)選修科目將迎來重大變化,。每個戰(zhàn)略專業(yè)選修科目都將包含80分的技術(shù)分與20分的專業(yè)技能分,。專業(yè)技能分數(shù)將在考試中進行劃分,其中Section A將包含10分專業(yè)技能分,,Section B中每道題都將包含5分專業(yè)技能分,。該變化將于2022年9月考季起在AFM、APM,、AAA科目中使用,。而ATX UK將在2023年6月引入該變化,。
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最新考試變化
2022年9月考季將迎來戰(zhàn)略專業(yè)選修科目重大變化,,即AFM,、APM和AAA的職業(yè)技能(professional skills)分值將由原先的4分調(diào)整至20分,而ATX UK將在2023年6月引入該變化。
變革后的戰(zhàn)略專業(yè)選修科目,,考題試卷包含兩個部分:
第1部分:一道50分的案例分析題,包括40分的專業(yè)知識分值+10分的職業(yè)技能分值;
第2部分:兩道題目,,每道25分,,各含20分的專業(yè)知識分值+5分的職業(yè)技能分值。
注:以上內(nèi)容來自ACCA官方
·分析和評估能力(Analysis & Evaluation)
·Investigate
·Consider
·Assess and apply
·Appraise
In summary, this means candidates firstly have to thoroughly investigate and research information from a variety of sources and logically process it with a view to prioritising activities and arriving at an appropriate conclusion or recommendation. This analysis should form part of a comprehensive evaluation of a matter where candidates have to carefully assess situations, proposals, and arguments in a balanced and cogent way, using professional and ethical judgement to predict future outcomes and consequences as a basis for sound decision-making.
·商業(yè)敏銳度(Commercial acumen)
·Demonstrate awareness
·Recognise key issues and use judgement
·Show insight
In summary, this means candidates have to show awareness of the wider business environment and external factors affecting the business and use commercially sound judgement and insight to resolve issues, exploit opportunities and offer valid advice and realistic recommendations.
·溝通能力(Communication)
·Inform
·Persuade
·Clarify and simplify
In summary, this means candidates have to express themselves clearly and convincingly through the appropriate medium, while being sensitive to the needs of the intended audience. This means responding in a professional manner and adhering to any specific instructions made.
·職業(yè)質(zhì)疑精神(Scepticism)
·Explore
·Question
·Challenge and critically assess
In summary, this means candidates have to explore, question and challenge information and views presented to them, identifying if all information is available or whether there may be underlying bias, to fully understand business issues and establish facts objectively, based on ethical and professional values.
·專業(yè)判斷(Judgment)(AAA獨有)
1,、確?;卮饍?nèi)容包含最重要、最相關(guān),、最關(guān)鍵的點,。考生需要判斷哪些觀點是令人信服的,,是具有說服力的,。考生只有在不確定觀點是否能夠獲得所有技術(shù)分數(shù)的情況下,,才能回答那些相對不重要的點
2,、提出相關(guān)觀點,盡量減少多余無用的觀點
3,、避免重新論述同一個觀點,。考生可以強化之前的觀點,,但不要重復(fù)無用的信息
4,、注意使用書面用語,展現(xiàn)自身閱讀理解,、說明能力與專業(yè)精神
5,、回答問題需要注意邏輯順序,不能顛三倒四
距離9月ACCA考試越來越近,,各位考生需要盡快調(diào)整學(xué)習(xí)狀態(tài),,鞏固基礎(chǔ)知識點,接下來將為大家介紹9月ACCA考試相關(guān)內(nèi)容,,預(yù)祝大家考試順利,!
9月ACCA考試科目
acca考試科目共有15門。課程分為基礎(chǔ)階段與專業(yè)階段,,基礎(chǔ)階段包含知識課程(F1-F3)與技能課程(F4-F9)兩個部分,,專業(yè)階段分為核心課程(SBR、SBL)與選修課程(P4-P7四選二)兩個部分,??颇棵Q如下:
課程類別 | 代碼 | 課程名字(中) | 課程名字(英) |
知識課程 (任意順序報考) | F1 | 商業(yè)與技術(shù) | Business and technology (BT) |
F2 | 管理會計 | Management Accounting (MA) | |
F3 | 財務(wù)會計 | Financial Accounting (FA) | |
技能課程 (最多報考4門) | F4 | 公司法與商法 | Corporate and Business Law (LW) |
F5 | 業(yè)績管理 | Performance Management (PM) | |
F6 | 稅務(wù) | Taxation (TX) | |
F7 | 財務(wù)報告 | Financial Reporting (FR) | |
F8 | 審計與認證業(yè)務(wù) | Audit and Assurance (AA) | |
F9 | 財務(wù)管理 | Financial Management (FM) | |
核心+選修課程 (任意順序報考,, P4-P7任選二門) | SBL | 戰(zhàn)略商業(yè)領(lǐng)袖 | Strategic Business Leader(SBL) |
SBR | 戰(zhàn)略商業(yè)報告 | Strategic Business Reporting(SBR) | |
P4 | 高級財務(wù)管理 | Advanced Financial Management (AFM) | |
P5 | 高級業(yè)績管理 | AdvancedPerformance Management (APM) | |
P6 | 高級稅務(wù) | Advanced Taxation (ATX) | |
P7 | 高級審計與認證業(yè)務(wù) | Advanced Audit and Assurance (AAA) |
9月ACCA考試題型
F1-F4(BT-LW)由客觀題組成,考試時間2個小時;
F5-F9(PM-FM)由客觀題和主觀題組成,,考試時長為3小時;
SBL由主觀題組成,,考試時長為4小時;
SBR、P4-P7(AFM-AAA)由主觀題組成,,考試時長為3小時15分鐘,。
ACCA備考攻略
1、提升英語
ACCA考試為全英文考試,,考生如果英語基礎(chǔ)較差,,是無法看懂題意,選出正確答案的,,所以大家一定要重視英語學(xué)習(xí),。同時提醒大家一句,ACCA考試對于英語的要求也沒有大家想象的那么高,。ACCA考試不會因為語法錯誤,、拼寫錯誤等問題扣分,只要大家能夠?qū)⒅R點表達出來,,切中題目關(guān)鍵點,,便能夠獲得分數(shù)。
2,、嚴格執(zhí)行學(xué)習(xí)計劃
ACCA備考切忌三天打魚兩天曬網(wǎng),。ACCA考試科目較多,難度較大,,建議各位考生提前制定好階段性學(xué)習(xí)計劃,,確定每段時間都做些什么。建議考生前期以理論學(xué)習(xí)為主,,中期以做題為主,,鞏固基礎(chǔ)知識點,后期沖刺階段多看錯題與易錯知識點,,由此ACCA考試通過幾率也能增加。
距離9月ACCA考試時間越來越近,,建議各位考生調(diào)整好學(xué)習(xí)狀態(tài),,爭取一次通過ACCA考試。
(本文是東奧會計在線原創(chuàng)文章,,轉(zhuǎn)載請注明來自東奧會計在線)