✔ 最佳答案
hope you do not mind me answering the question in English. If you are going to study in PolyU, all teaching will be in English anyway.
Take myself as an example. I studied MSc in Management in PolyU. One of the subjects that I had to take was Accounting for Managers. However, I previously completed a subject called Accounting and Finance at MBA level in another university. Since these two subjects are very similar and are both at Masters level, I applied for CREDIT TRANSFER and submitted the syllabus of Accounting and Finance to PolyU for assessment. They approved my application to transfer the credit of this subject to PolyU. Therefore, I did not have to take Accounting for Managers and I ended up in taking one subject less.
Now, suppose you took an accounting subject at BBA level. Since this is at Bachelors level and even if it is very similar to Accounting for Managers in the MSc, you may only apply for CREDIT EXEMPTION and submit the syllabus of your accounting subject to PolyU for assessment. If they approve your application, you will be exempted from taking Accounting for Managers but you have to choose another elective subject instead. Therefore, you still take the same number of subjects.
To sum up what I have said, CREDIT TRANSFER is normally for Masters students. If they have taken the same subject at Masters level before and their application is approved, they will take one subject less.
CREDIT EXEMPTION is for any other students. If they have taken the same subject at Bachelors level before and their application is approved, they do not have to take that subject but have to take another elective subject instead.