ACCA考試涉及的考試知識(shí)點(diǎn)有很多，學(xué)員在學(xué)習(xí)該知識(shí)點(diǎn)的時(shí)候，要重視課程學(xué)習(xí)的效果，對(duì)知識(shí)點(diǎn)有較好的掌握。Sustainability ?可持續(xù)發(fā)展是ACCA考試的內(nèi)容嗎？

Sustainability ?可持續(xù)發(fā)展是ACCA考試的內(nèi)容，在學(xué)習(xí)該內(nèi)容的時(shí)候，學(xué)員首先要了解可持續(xù)發(fā)展的定義是什么，其次要掌握可持續(xù)發(fā)展包括哪些方面，這樣總結(jié)性的學(xué)習(xí)，能夠讓學(xué)員學(xué)習(xí)的更快，掌握的更牢固。

In relation to the development of the world's resources, sustainability has ?been defined as ensuring that development meets the needs of the present without ?compromising the ability of future generations to meet their own needs.

1) Extension of sustainability 可持續(xù)發(fā)展的拓展

a) 關(guān)鍵問題包括是否可持續(xù)性只是意味著自然的可持續(xù)性，還是說社會(huì)和經(jīng)濟(jì)的可持續(xù)性也是很重要的。

b) 特別是如果社會(huì)和經(jīng)濟(jì)可持續(xù)發(fā)展的關(guān)系得到認(rèn)可，但也有可能隨時(shí)間或兩者之間關(guān)系的變化而變化。

c) One approach to sustainability is known as the triple bottom line (or ?'TBL', '3BL', or 'People, Planet,Profit') approach.一種可持續(xù)發(fā)展的方式被稱為三重底線

1) People means balancing up the interests of different stakeholders and not ?automatically prioritising shareholder needs ?人，意味著平衡了不同利益相關(guān)者的利益，而不是按照股東的需求自動(dòng)排序。

2) Planet means ensuring that the business's activities are environmentally ?sustainable 星球，意味著確保企業(yè)的活動(dòng)是環(huán)境可持續(xù)的

3) Profit is the accounting measure of the returns of the business ?利潤(rùn)是會(huì)計(jì)計(jì)量公司業(yè)務(wù)的回報(bào)

2) Strong and weak sustainability 強(qiáng)可持續(xù)發(fā)展 VS 弱可持續(xù)發(fā)展

a) Weak sustainability believes that the focus should be on sustaining the ?human species and the natural environment can be egarded as a resource.

b) Strong sustainability stresses the need for harmony with the natural ?world; it is important to sustain all species, not just the human race.

ACCA考試知識(shí)點(diǎn)的內(nèi)容就這么多，學(xué)員如果對(duì)知識(shí)點(diǎn)還有更多的疑問，可以文章評(píng)論一起學(xué)習(xí)探討！