ACCA考试科目中AB和BT都是它的第一门考试科目，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：

    A、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

    B、Understand business organisation structure, functions and the role of corporate governance 组织结构和职能，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 财务职能和审计

    D、Recognise the principles of authority and leadership and how teams and individuals are recruited, managed, motivated and developed. 领导和管理

    E、Understand the importance of personal effectiveness as the basis for effective team and organisational behaviour. 个人有效性和沟通

    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 商业伦理和道德