ACCA新科目BT，全稱為Business and Technology，是ACCA眾多科目的第一門，其考試內容如下：

A.Understand the purpose and types of businesses andhow they interact with key stakeholders and the external environment.了解商業的目的和類型，以及與主要的利益相關者和外部環境的關系

B.Understand business organisation structure,functions and the role of corporate governance.了解企業組織結構、職能及公司治理的作用

C.Recognise the functions,systems and newtechnologies in accountancy and audit in communicating,reporting and assuringfinancial information,including the effective compliance,internal control andsecurity of financial and other data.了解會計和審計在溝通、報告和確保財務信息(包括有效合規、內部控制和財務信息及其他數據安全)方面的職能、制度和新的技術。

D.Recognise the principles of authority andleadership and how teams and individuals are recruited,managed,motivated anddeveloped.了解授權和領導力的原則，以及如何招募、管理、激勵和發展團隊及個人

E.Understand the importance of personal effectivenessas the basis for effective team and organisational behaviour.理解個人效率在有效團隊和組織行為中的重要性

F.Recognise that all aspects of business and financeshould be conducted in a manner which complies with and is in the spirit ofaccepted professional ethics and professional values.認識到商業及財務的所有方面，都應以符合公認職業道德和職業價值觀的方式進行。

A.The business organisation,its stakeholders and theexternal environment企業組織、利益相關者和外部環境

1.The purpose and types of business organisation商業組織的目的和類型

2.Stakeholders in business organisations商業組織的利益相關者

3.Political and legal factors affecting business影響商業的政治和法律因素

4.Macroeconomic factors宏觀經濟因素

5.Micro economic factors微觀經濟因素

6.Social and demographic factors社會及人口因素

7.Technological factors技術因素

8.Environmental factors環境因素

9.Competitive factors競爭因素

B.Business organisational structure,functions and governance企業組織結構、職能和治理

1.The formal and informal business organisation正式和非正式的商業組織

2.Business organisational structure and design商業組織結構和設計

3.Organisational culture in business商業組織文化

4.Committees in business organisations商業組織委員會

5.Governance and social responsibility in business公司治理和社會責任

C.Accounting and reporting systems,compliance,control,technology and security會計和報告系統、合規、內控、技術和安全

1.The relationship between accounting and otherbusiness functions會計與其他業務職能之間的關系

2.Accounting and finance functions within business organisations企業會計和財務職能

3.Principles of law and regulation governingaccounting and auditing會計和審計的法律法規原則

4.The sources and purpose of internal and externalfinancial information,provided by business企業提供的內部和外部財務信息的來源和目的

5.Financial systems,procedures and related ITapplications財務系統、程序及相關技術應用

6.Internal controls,authorisation,security of dataand compliance within business內部控制、授權、數據安全以及合規

7.Fraud and fraudulent behaviour and their preventionin business,including money laundering商業中的欺詐、欺詐行為及其預防措施，包括洗錢

8.The impact of Financial Technology(Fintech)onaccounting systems金融科技對會計系統的影響

D.Leading and managing individuals and teams領導和管理個人和團隊

1.Leadership,management and supervision領導、管理和監督

2.Recruitment and selection of employees招聘和選拔員工

3.Individual and group behaviour in business organisations商業組織中的個人和團隊行為

4.Team formation,development and management團隊的組建、發展和管理

5.Motivating individuals and groups激勵個人和團隊

6.Learning and training at work在工作中學習和培訓

7.Review and appraisal of individual performance.對個人業績進行審核和評估

8.The application and impact of Financial Technology(FinTech)in accountancy and audit金融科技在會計和審計中的應用和影響

E.Personal effectiveness and communication個人效率和溝通

1.Personal effectiveness techniques個人效率技能

2.Consequences of ineffectiveness at work工作效率低下的影響

3.Competence frameworks and personal development能力框架和個人發展

4.Sources of conflicts and techniques for conflictresolution and referral沖突的來源以及解決和轉移沖突的方法

5.Communicating in business商業中的溝通

F.Professional ethics in accounting and business會計和商業方面的職業道德

1.Fundamental principles of ethical behaviour道德行為的基本原則

2.The role of regulatory and professional bodies inpromoting ethical and professional standards in the accountancy profession規章制度及專業組織在推動會計職業道德及專業操守方面的作用

3.Corporate codes of ethics公司的道德準則

4.Ethical conflicts and dilemmas道德沖突與道德困境

Approach to examining the syllabus

AB is a two-hour computer-based exam.There are awide range of question types,including:multiple choice,number entry,multiple response,multiple response matching,picklists and hotspots.

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