ACCA AB和BT有什么區(qū)別？

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來源: 正保會(huì)計(jì)網(wǎng)校編輯：小編 2020/10/15 12:04:48　字體：大小

ACCA考試科目中AB和BT都是它的第一門考試科目，AB為官方原有科目進(jìn)行了命名，而BT則是官方在2020年推出的全新的科目名稱，全稱為Business and Technology，中文譯為商業(yè)與技術(shù)。雖然官方對(duì)這一科目進(jìn)行了名稱的改革，但其考試大綱仍然沿用原有的AB科目2020-2021年考綱為準(zhǔn)，兩大科目其實(shí)為一門。

BT一科中要考察的知識(shí)點(diǎn)包括以下幾部分：

A、Understand the purpose and types of businesses and how they interact with key stakeholders and the external environment.商業(yè)和商業(yè)環(huán)境

B、Understand business organisation structure, functions and the role of corporate governance 組織結(jié)構(gòu)和職能，公司治理

C、Recognise the function of accountancy and audit in communicating, reporting and assuring financial information and in effective financial control and compliance 財(cái)務(wù)職能和審計(jì)

D、Recognise the principles of authority and leadership and how teams and individuals are recruited, managed, motivated and developed. 領(lǐng)導(dǎo)和管理

E、Understand the importance of personal effectiveness as the basis for effective team and organisational behaviour. 個(gè)人有效性和溝通

F、Recognise that all aspects of business and finance should be conducted in a manner which complies with and is in the spirit of accepted professional ethics and professional values 商業(yè)倫理和道德

2020年9月-2021年8月BT考綱下載入口>>

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