f階段網(wǎng)課選看ab新增

I.新框架

II.新增內(nèi)容

云計(jì)算

云計(jì)算，一種按量付費(fèi)的模式，一種虛擬化的資源，它在企業(yè)中的運(yùn)用儼然已經(jīng)成為企業(yè)之間搏斗的有力武器之一。

自動(dòng)化和人工智能

自動(dòng)化和人工智能正影響著各個(gè)行業(yè)，此處我們著重研究其對(duì)會(huì)計(jì)行業(yè)的深遠(yuǎn)影響，如何將人工智能引入會(huì)計(jì)、審計(jì)、稅務(wù)等工作，給此類工作提供新的技術(shù)和方法，提升工作效率。

大數(shù)據(jù)

緊跟潮流的話題，大數(shù)據(jù)的應(yīng)用，近年來(lái)急劇增加；大數(shù)據(jù)分析能力和算法如何給傳統(tǒng)的會(huì)計(jì)行業(yè)注入新的活力？如何取代傳統(tǒng)會(huì)計(jì)中的人力和智力？大數(shù)據(jù)代表著機(jī)遇，同時(shí)也意味著風(fēng)險(xiǎn)，如何正確看待大數(shù)據(jù)在企業(yè)中的適用性？

區(qū)塊鏈技術(shù)和分布式賬本

了解區(qū)塊鏈技術(shù)和分布式賬本的核心特征及其應(yīng)用；什么叫做去中心化？區(qū)塊鏈和分布式賬本是如何做到去中心化和加密安全的？

網(wǎng)絡(luò)和信息系統(tǒng)安全

網(wǎng)絡(luò)安全隱患一直是企業(yè)內(nèi)控的重要話題之一，如何通過(guò)合理的控制，保護(hù)網(wǎng)絡(luò)安全，保護(hù)企業(yè)的信息系統(tǒng)安全，從而保護(hù)數(shù)據(jù)和信息不被蓄意破壞或隨意泄露。

III.調(diào)整內(nèi)容

信息科技對(duì)商業(yè)流程的影響以及對(duì)會(huì)計(jì)角色轉(zhuǎn)變的影響

新考綱中，不僅強(qiáng)調(diào)了信息科技對(duì)商業(yè)流程的影響，同時(shí)強(qiáng)調(diào)了會(huì)計(jì)角色的轉(zhuǎn)變，會(huì)計(jì)師同樣應(yīng)該滲透到企業(yè)的業(yè)務(wù)中，理解業(yè)務(wù)，用其專業(yè)性幫助企業(yè)做業(yè)務(wù)。

了解計(jì)算機(jī)系統(tǒng)的弊端或風(fēng)險(xiǎn)

1Cloudcomputing

Cloudcomputingisamodelforenablingubiquitous,convenient,on-demandnetworkaccesstoasharedpoolofconfigurablecomputingresources(e.g.networks,servers,storage,applicationsandservices)thatcanberapidlyprovisionedandreleasedwithinminimalmanagementeffortorserviceproviderinteraction.

Cloudcomputingtechnologieshavechangedthewaysinwhichorganizationsstoreandmanagetheirdata.

Pros

Cons

Morecosteffectivethanoperatingin-housetechnology

Theorganizationhastogiveupcontrolofitsdatatoanexternalpartybeingthecloud-basedserviceprovider

Greaterflexibility/datastorageandmanagementcanbedonefaster

Dataheldbytheserviceprovidermaybestolen,lostorcorrupted

Accessibleanywherearoundtheworld

Failuretokeepuppaymentstotheserviceprovidertostoredataontheorganization’sbehalfmayleadtoalossofaccessoreventhedeletionofdata

Cloudcomputingisavailabletobothverylargeorganizationsandsmallentities

2Bigdata

Bigdata:atermusedtodescribetheexponentialgrowthandavailabilityofdata,bothstructuredandunstructured.

Volume

Thevastvolumeofdatageneratedisakeyfeatureofbigdata

Veracity

Truthfulnessofthecaptureddata

Velocity

Thespeedatwhich‘realtime’dataisbeingstreamedintotheorganization,andwithwhichitisprocessedwithintheorganization

Variety

(Variability)

Diversityofsourcedata,withalotofthedatabeingunstructured

Opportunitiesoffered

Deeperunderstandingofcustomerrequirements

Respondtochangingconditionsfaster

Accesstomorediversetypesofdata

Increasingamountofaccurateanddetailedperformancedatainrealoralmostrealtime.

3Blockchain

AblockchainisatransactiondatabasesharedbyallnodesparticipatinginasystembasedontheBitcoinprotocol.Afullcopyofacurrency'sblockchaincontainseverytransactioneverexecutedinthecurrency.Withthisinformation,onecanfindouthowmuchvaluebelongedtoeachaddressatanypointinhistory.

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AcharacteristicofBigDataisthat:

oneofitstraditionalsourcesisbusinessprocesses.

itinvolvesformatswithdiversetypesofstructures.

real-timecommunicationofitisuncommonduetovastcontent.

BigDataischaracterizedbythefourVs—volume,velocity,varietyand ,includingbothtraditionalandnon-traditional(oralternative)datasets.

Verance

Veracity

Variability

Value

Artificialintelligencecomputersystemsarecapableofperformingtasksthattraditionallyrequired intelligence.

Machine

Robots

Human

Highlevel

Isthefollowingstatementtrueorfalse?

BigDatamayprovideinsightsintoreal-timeandchangingmarketcircumstancestohelpidentifyweakeningoradversetrendsinadvance,allowingforimprovedriskmanagementandinvestmentdecisionmaking.

Isthefollowingstatementtrueorfalse?

Blockchainanddistributedledgertechnology(DLT)mayofferanewwaytostore,record,andtrackfinancialassetsonasecure,distributedbasis.

BasicelementsofaDLTnetworkincludeadigitalledger, usedtoconfirmnewentries,andaparticipantnetwork.

apassword

aconsensusmechan