小伙伴们或许在不同的ACCA资料中会看到ACCA考试科目AB和BT，是不是会疑惑：AB和BT是什么？有什么区别？不要着急，接下来就让高顿学姐为大家解答一下！

一、AB和BT都是ACCA的第一门考试科目
AB为官方原有科目进行了命名，而BT则是官方在2020年推出的全新的科目名称，全称为Business and Technology，中文译为商业与技术。虽然官方对这一科目进行了名称的改革，但其考试大纲仍然沿用原有的AB科目2020-2021年考纲为准，两大科目其实为一门。

BT一科中要考察的知识点包括以下几部分：
▶ Understand the purpose and types of businesses and how they interact with key stakeholders and the external environment.商业和商业环境
▶ Understand business organisation structure,functions and the role of corporate governance组织结构和职能，公司治理
▶ Recognise the function of accountancy and audit in communicating,reporting and assuring financial information and in effective financial control and compliance财务职能和审计
▶ Recognise the principles of authority and leadership and how teams and individuals are recruited,managed,motivated and developed.领导和管理
▶ Understand the importance of personal effectiveness as the basis for effective team and organisational 个人有效性和沟通
▶ 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 商业伦理和道德延伸阅读

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