囤年貨：ACCA-MA備考計劃（3階段計劃）

下載正保會計網校APP 訂閱最新報考消息

來源: 正保會計網校編輯：00LilGhost 2021/02/07 19:15:27　字體：大小

選課中心

多樣班次滿足需求

選課中心

資料專區

干貨資料助力備考

資料專區

報考指南

報考條件一鍵了解

報考指南

2022年3月ACCA考試在即，學習要有一定連貫性，如果斷開一段時間，之前學習的效果也會大打折扣，過后需要用更多時間彌補，為了保證大家不打破已經養成的良好的學習習慣，特意為大家制定了《ACCA-MA》春節前至春節后的學習計劃，大家可以根據自身情況來合理安排時間。本計劃只做參考~

BT	MA	FA	LW	PM
TX（UK）	TX（CHN）	FR	AA	FM
SBR	SBL	AFM	APM	AAA

囤年貨：ACCA-MA備考計劃（3階段計劃）

◆春節前夕◆

章節名稱	學習重點	學習時長
Section 1 Accountingfor management	Strategic, tactical and operational planning Data and information are different Management Accounting vs. Financial Accounting	2
Section 2 Sources of Data	Data and information –Sources and Types, Sampling - Sample versus census	2
Section 3 Presenting Information	Financial & Non Financial Information Written Reports Components of a Report	2
Section 4 Cost Classification	Costs be classified by element: materials/labour/expenses Linear Cost functions Cost Objects, Units & Centres	2
Section 5 Accounting for Material	Ordering, receiving and issuing materials Double entry of materials inventory Economic Order Quantity （EOQ） and Economic Batch Quantity	2
Section 6 Accounting for Labour	Type of worker: Direct or Indirect costs Labour Related ratios:	2
Section 7 Accounting for Overheads	Over and under absorption Absorption and Marginal Costing	2
Section 8 Job, Batch and Service Costing	Job costing Batch costing Service Costing	2
Section 9 Process Costing	Abnormal gain/loss account Valuing closing WIP: AVCO/FIFO/LIFO	2
Section 10 Alternative Costing Principles	Activity-Based Costing （ABC） Total Quality Management （TQM）: “Eight requirements of quality”	2
Section 11 Budgeting—Nature, Purpose and Behavioural Aspects	Planning and control cycle The budget committee	2
Section 12 Statistical Techniques	Time Series Analysis: Fixed base and chain base methods Paasche andLaspeyreindices	2
Section 13 Budget Preparation	Preparing Budgets: seven steps Sales budget Fixed, flexible & flexed budgets	2
Section 14 Relevant costs and decision-making	Relevant costs: future, incremental and cash flow Net present value Internal Rate of Return （IRR） Payback period	2
Chapter 15 Standard Costing and Variance Analysis	Standard Costing: Ideal standard, Current standard, Basic standard and Expected standard Marginal costing operating statement	1
Chapter 16 Balanced Scorecards	Profitability: Liquidity: Financial risk （gearing）: Capital gearing ratio	1
Chapter 17 Building Block Model	Performance management, three building blocks: Resource utilization	2
Chapter 18 3Es	Effectiveness	1