2019年ACCA考试P1和P3科目考试教材变化情况

发布时间：2020-03-12

ACCA官方是在每年的7、8月份发布新教材，因此参加第一、二考试季ACCA考试的考生通常是使用去年的考试教材。在去年，ACCA教材是迎来了比较大的调整，其中P1和P3科目变化最大。下面，51题库考试学习网为大家带来ACCA考试教材的相关信息，以供参考。

相比2018年的教材，2019年的ACCA教材最大的变化就在于P1和P3合并为一个新科目SBL(Strategic Business Leader)战略领袖，考试要求学员扮演特定角色完成一系列任务，旨在培养学员真实商业情境所需要的一系列领导能力和专业技能。在内容变化的同时，这门程考试时间也从以前的三个小时延长到四个小时，对考生的耐力要求也提高了。因此，小伙伴们要注意合理安排考试时间。

那么，对于在2019年以前通过了P1和P3科目的考生是如何安排的呢？2018年9月考季前已经通过P1和P3考生，将自动转换为已通过SBL。但是，如果只通过其中一门的话，已通过的这一门则成绩作废，需要重新进行SBL的考试。值得注意的是，考试的内容不仅包括了之前P1和P3的课程，也还新增了许多实时热点问题。从考试内容中我们不难看出，考试不会再简单考核定义和知识点，会更加侧重于如何作为一个商务人士/领袖站在工作层面给出商业方面战略性的决策，换言之就是会更关注于工作中实际问题的解决能力，比如说创新能力、沟通技巧、财务分析、数据把握、管理层分配、风险管理等，要好好掌握。这些都是在实际工作中非常实用的能力。

除了考试教材内容变化较大外，配套练习册的变化也不小。ACCA考试教材的配套练习册是半年换一次，2，3月和7，8月，与考试同步。配套练习册每次的变化就是加入上一次考试的试题，并且删除一些以前的试题，总的收录试题数差不多。因此，小伙伴们使用练习册练习时，就要购买最新版本。 

以上就是关于ACCA考试教材的相关情况。51题库考试学习网提醒：科目合并对考生的耐力要求更高，考试压力也更大，小伙伴们要做好心理准备哦。最后，51题库考试学习网预祝准备参加2020年ACCA考试的小伙伴都能顺利通过。

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。

(ii) the strategy of the business regarding its treasury policies. (3 marks)

(Marks will be awarded in part (b) for the identification and discussion of relevant points and for the style. of the

report.)

正确答案：
(ii) Strategy of the business regarding its treasury policies
Treasury policies are reviewed regularly by the Board. It is group policy to account for all financial instruments as cash
flow hedges. As a result, changes in the fair values of financial instruments are deferred in reserves to the extent the
hedge is effective and released to profit or loss in the time periods in which the hedged item impacts profit or loss.
The Group contracts fixed rate currency swaps and issues floating to fixed rate interest rate swaps to meet the objective
of protecting borrowing costs. The cash flow effects of the interest rate swaps match the cash flows on the underlying
instruments so that there is no net cash flow effect from movements in market interest rates. If the interest rate swaps
had not been transacted there could have been an increase in the annual net interest payable to the Group. The strategy
of the group is to minimise the exposure to interest rate fluctuations.

(b) (i) State the condition that would need to be satisfied for the exercise of Paul’s share options in Memphis

plc to be exempt from income tax and the tax implications if this condition is not satisfied.

(2 marks)

正确答案：
(b) (i) Paul has options in an HMRC approved share scheme. Under such schemes, no tax liabilities arise either on the grant
or exercise of the option. The excess of the proceeds over the price paid for the shares (the exercise price) is charged to
capital gains tax on their disposal.
However, in order to secure this treatment, one of the conditions to be satisfied is that the options cannot be exercised
within three years of the date of grant. If Paul were to exercise his options now (i.e. before the third anniversary of the
grant), the exercise would instead be treated as an unapproved exercise. At that date, income tax would be charged on
the difference between the market value of the shares on exercise and the price paid to exercise the option.

(b) What styles of managing change would you recommend John use to bring about the desired change?

(8 marks)

正确答案：
(b) Choosing the right combination of styles to manage the desired change will be an interesting challenge to John as the principal
change agent. Education and communication will be vital in getting the police officers to buy in to the need for change. It is
only by changing their perception of the nature and size of the city centre problem that any change in activity will be possible.
Communication will also be important to keep the other stakeholders informed and on board – in this case the mayor is likely
to be a key player.
Having convinced the police officers of the need for and achievability of the change John has then to motivate them to become
involved. This is achieved through collaboration and participation. John will determine the extent to which officers or task
groups are involved in various parts in the change process. Here the emphasis is on getting a shared ownership of the problem
and getting better solutions to parts of the problem. As with education and communication this may be a time-consuming
process.
Intervention by John may be needed at various points in the change process; he may delegate certain activities to others but
retain the coordination and control of the project. On occasions it may be necessary for John to take direct control over the
process in order to clarify and speed-up the whole process but such direction may cause a lack of acceptance and a poorly
conceived strategy. Finally, in times of crisis resort may have to be made to coercion/edict. This is likely to be the leastsuccessful means of managing change and should only be used when exceptional circumstances are present.

(b) Explain why Oliver might legitimately feel he has a grievance against his manager and identify which aspects

of the formal disciplinary procedure David Morgan did not follow or allow in this case. (9 marks)

正确答案：
Part (b):
Oliver may feel he has a grievance as a consequence of treatment which he perceives as unfair. Proper disciplinary procedures are
essential for harmonious relationships between management and all staff. Oliver may feel that he has been singled out and that
David Morgan does not understand the need for equity in invoking disciplinary procedures.
David Morgan did not follow this procedure. No informal talk took place which might have resolved the problem, preferring to
deliver an oral warning, then moving to a written warning and dismissal. Oliver was not represented and his dismissal is likely to
lead to dissatisfaction with Oliver’s peers.
Oliver must now invoke the correct grievance procedure.

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