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小长假实现弯道超车！ACCA-FR春节学习计划
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~
| 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 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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