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超车机会来了！ACCA-AA春节前中后学习指南
对于要备考2022年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-AA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 3 Internal Audit | Limitations of internal audit department Responsibility for fraud and error Assignments of internal audit department | 3 |
| Chapter 7 Core knowledge: Assertions | Assertions about classes of transactions and events and related disclosures for the period under audit Assertions about account balances and related disclosures at the period end | 2 |
| Chapter 8 Core knowledge: Evidence | Concept Characteristics Quantity and quality | 2 |
| Chapter 13 Cycle: Sales and Receivables | Tests of controls Substantive procedures | 2 |
| Chapter 14 Cycle: Purchasesand Payable | Control activities Tests of controls Substantive procedures | 2 |
| Chapter 18 Cycle: Cash | Control activities and tests of controls Substantive procedures | 2 |
| Chapter 19 Accounts:Capital and directors' emoluments | Equity Directors’bonus and remuneration Reorganisation | 2 |
| Chapter 20 Accounts: Liabilities & Provisions | Sales tax liability Bank loan Provisions and contingencies | 2 |
| Chapter 25 Review and Reporting: Opinion | Types of opinion Impact on the auditor's report | 2 |
| Chapter 30 Review and Reporting: Reports | Key audit matters Other information EoM paragraphs and OM paragraphs | 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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