ACCA考试 SBL科目介绍及考试主要内容，了解一下？

发布时间：2020-08-15

ACCA考试有很多科目，小伙伴们都了解了吗？下面51题库考试学习网就带领大家一起来看看ACCA 考试SBL科目介绍及考试主要内容，感兴趣的小伙伴赶紧来围观吧。

SBL科目介绍

SBL“战略商业领袖”课程是一个实质性的综合考试，它在更广泛的专业、组织和社会背景下，将企业的主要职能与战略领导相结合，并要求ACCA学员站在领导立场分析业务情况，提供和实施适当、有效和可持续的解决方案。通过综合案例研究，展示组织领导能力、高级咨询或咨询能力以及相关专业技能。

SBL科目关联性

 (SBL)战略商业领袖课程是ACCA战略专业阶段的核心必修课程，它与之前学习的AB(会计师与企业）PM(业绩管理）AA（审计与认证）存在一定的联系，同时，与EPSM（职业道德与专业技能模块）也存在联系，建议完成职业道德模块后学习本课程。

SBL在ACCA考试中是个难度适中的专业阶段课程，一般情况下考试通过率约为50%。作为一个2018年改革以来的新科目，它主要考什么？

SBL主要从technical skills(80%)和professional skills(20%)两个方面去考核。而在占据80%的考试内容的technical skills中，又分为以下八个主要部分：

1.Leadership,communication and professionalism领导力，沟通与专业性

2.Governance公司治理

3.Strategy策略管理

4.Risk风险管理

5.Technology and data analytics IT与数据分析

6.Organizational control内部控制

7.Finance财务分析

8.Innovation and change management.创新与管理

在备考SBL这一科目的考试时，应该注意什么？三大建议给大家：

1.用5-10分钟的时间来先阅读问题的要求，做到对于问题中的考官所提到的核心词汇进行highlight.不要因为第一题考官给出了a),b),c)…..就主观的认为每一问只有一个问题。

2.利用25-30分钟来阅读案例，带着问题中涉及到的宾语来阅读，有方向性的找案例中能利于回答问题的信息，边读边画，建议使用荧光笔，这样利于回答问题时信息的定位。这部分需要大家有量的练习，建议做ACCA官网所提供的四套样卷。

3.最后，用5-10分钟，在每一问的空白处，写下你在第一时间想到的答题思路，这样可以提醒自己，毕竟4小时的考试时间，有脑力和体力的消耗。

以上是关于ACCA考试 SBL科目介绍及考试主要内容，小伙伴们都清楚了吗？如果大家对于ACCA考试还有其他问题，可以多多关注51题库考试学习网，我们将继续为大家答疑解惑。

下面小编为大家准备了 ACCA考试 的相关考题，供大家学习参考。

(c) Outline the ways in which Arthur and Cindy can reduce their income tax liability by investing in unquoted

shares and recommend, with reasons, which form. of investment best suits their circumstances. You are not

required to discuss the qualifying conditions applicable to the investment vehicle recommended. (5 marks)

You should assume that the income tax rates and allowances for the tax year 2005/06 apply throughout this

question

正确答案：
(c) Reduction of income tax liability by investing in unquoted shares
The two forms of investment
Income tax relief is available for investments in venture capital trusts (VCTs) and enterprise investment scheme (EIS) shares.
A VCT is a quoted company that invests in shares in a number of unquoted trading companies. EIS shares are shares in
qualifying unquoted trading companies.
Recommendation
The most suitable investment for Arthur and Cindy is a VCT for the following reasons.
– An investment in a VCT is likely to be less risky than investing directly in EIS companies as the risk will be spread over
a greater number of companies.
– The tax deduction is 40% of the amount invested as opposed to 20% for EIS shares.
– Dividends from a VCT are not taxable whereas dividends on EIS shares are taxed in the normal way.

Hindberg is a car retailer. On 1 April 2014, Hindberg sold a car to Latterly on the following terms:

The selling price of the car was $25,300. Latterly paid $12,650 (half of the cost) on 1 April 2014 and would pay the remaining $12,650 on 31 March 2016 (two years after the sale). Hindberg’s cost of capital is 10% per annum.

What is the total amount which Hindberg should credit to profit or loss in respect of this transaction in the year ended 31 March 2015?

A.$23,105

B.$23,000

C.$20,909

D.$24,150

正确答案：D

At 31 March 2015, the deferred consideration of $12,650 would need to be discounted by 10% for one year to $11,500 (effectively deferring a finance cost of $1,150). The total amount credited to profit or loss would be $24,150 (12,650 + 11,500).

5 (a) IFAC’s ‘Code of Ethics for Professional Accountants’ is divided into three parts:

Part A – Applicable to All Professional Accountants

Part B – Applicable to Professional Accountants in Public Practice

Part C – Applicable to Employed Professional Accountants

Required:

Distinguish between ‘Professional Accountants’, ‘Professional Accountants in Public Practice’ and ‘Employed

Professional Accountants’. (3 marks)

正确答案：
5 BOLEYN & CO
(a) Professional Accountants
■ Professional Accountants are members of an IFAC member body. They may be:
– in public practice or employed professionals;
– a sole practitioner, partnership or corporate body.
■ Professional Accountants in Public Practice (‘practitioners’) are:
– each partner (or person occupying a position similar to that of a partner); and
– each employee in a practice providing professional services to a client irrespective of their functional classification
(e.g. audit, tax or consulting); and
– professional accountants in a practice having managerial responsibilities.
This term is also used to refer to a firm of professional accountants in public practice.
■ Employed Professional Accountants are professional accountants employed in industry, commerce, the public sector or
education.

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