ACCA的F1-F4 和CAT T1-T4的課程可以機(jī)考，機(jī)考相對(duì)于筆考，難度稍大，但高頓網(wǎng)校小編認(rèn)為，機(jī)考也有以下優(yōu)勢(shì)：
　　時(shí)間靈活——不受每年6月份和12月份只有2次筆考機(jī)會(huì)的限制，可以隨時(shí)在機(jī)考中心參加機(jī)考。（需要提前預(yù)約）而且次數(shù)不受限制。
　　反饋及時(shí)——考試結(jié)束后，考試成績即顯示在電腦上，而筆試則需要等2個(gè)月左右的時(shí)間才能得到成績。
　　成績上傳——考試成績會(huì)在考試結(jié)束后72小時(shí)內(nèi)上傳到考生MYACCA 頁面中。
　　1.Flexibility - You are not restricted to June and December paper-based exam sessions as you can sit CBE at any time of year. CBE also offers flexibility for re-sits, which you can take at any time. There is no restriction on the number of times you can resit the exams by CBE.
　　2.Instant feedback - Your result is displayed on the computer screen at the end of the exam.
　　3.Results - Your results are uploaded by the licensed centre and will be transferred to your ACCA account within 72 hours.