ACCA考试P阶段必修科目与选修科目有哪些，快来查看！

发布时间：2020-02-21

ACCAP阶段课程是核心的专业课程，相较来说这一部分的考试难度也是对前两个阶段（应用知识和应用技能）的延伸，因此P阶段的难度要大于F阶段的。那么，ACCA考试P阶段必修科目与选修科目有哪些？接着往下看看吧。

ACCA的课程分为三个阶段：基础阶段、技能阶段及专业阶段。它的课程设置是由易到难的，P阶段虽然是专业阶段考试，难度最大的一部分，但是因为很多科目都是与前边的基础课程相互有联系的。因此，只要把基础阶段的课程学好、知识点打扎实，那么学起后面延伸段的课程就不会觉得特别难了。但是学员自己除了上课认真听讲外，还是要多花时间在复预习及练习上的。

ACCA考试P阶段必修科目：

SBR从2018年9月考季开始，取代P2《公司报告》，新的科目SBR改动不大，只是在原来P2的基础上重新做了编排，并没有新增或减少什么值得特别注意的知识。SBR教学大纲要求考生具备讨论，应用和评估企业在运作中遇到的各种情况，并且编制公司财务报告以及解释该报告所适用的相关概念，原则和做法，以此提供包括管理层和不同利益相关者的信息需求。

SBL战略商业领袖是2018年9月ACCA考试改革后所出现的一个新科目，它更加考验的是学上的思维和业务能力。

ACCA考试P阶段：AFM/APM/AAA/ATX四选二

AFM：高级财务管理

内容上是F9阶段的延伸，涵盖高级投资评估、公司并购重组、高级风险管理等方面的知识点。很多计算也进一步复杂化，难点在于和衍生工具相关的一些计算。也是选修阶段唯一一门以计算为主的课程，计算能力比较强的考生可以进行选择。

APM：高级业绩管理

以分析性内容为主，计算部分很少，涵盖战略计划和控制、业绩衡量系统和设计、战略业绩衡量等，近3年的通过率仅在30%左右。

ATX：高级税务

如果选的是UK版本，那么P6算得上F6阶段的高阶课程，内容涵盖个人和公司财务管理方面的税收、相关税种的影响等等，致力于让考生拥有更好的全局观念。如果是HK的版本，难度会下降一些，税种方面相对较少。

AAA：高级审计与认证业务

AAA是站在审计项目经理、合伙人的高度来看待问题，在考点上，会更为宏观，重点在于识别和评估风险。涵盖监管环境与制度、职业道德、实务管理、历史财务信息的审计与报告等等内容。

今日分享时间到此结束啦，如果大家觉得意犹未尽，还想了解更多内容的话，敬请关注51题库考试学习网。

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。

6 Communication is important for all organisations and requires an understanding of communication flows and channels.

Required:

(a) Briefly explain the main purposes of the three main formal communication channels in an organisation:

(i) Downwards; (3 marks)

正确答案：
6 There are many forms of communication within an organisation, both formal and informal. Formally communicated information often flows in one of three main directions: downwards, upwards and lateral. However, all organisations also have informal communication channels and management must understand their importance.
(a) Formal communicated information flows in three main directions.
(i) Downwards. This form. of communication is often the one most easily recognised and understood. The purpose of downward communication is to give specific directives, to provide information about procedures and practices and to provide information about work practices. It also serves to tell employees about their performance and provides information on organisational and departmental objectives.

1 Stuart is a self-employed business consultant aged 58. He is married to Rebecca, aged 55. They have one child,

Sam, who is aged 24 and single.

In November 2005 Stuart sold a house in Plymouth for ￡422,100. Stuart had inherited the house on the death of

his mother on 1 May 1994 when it had a probate value of ￡185,000. The subsequent pattern of occupation was as

follows:

1 May 1994 to 28 February 1995 occupied by Stuart and Rebecca as main residence

1 March 1995 to 31 December 1998 unoccupied

1 January 1999 to 31 March 2001 let out (unfurnished)

1 April 2001 to 30 November 2001 occupied by Stuart and Rebecca

1 December 2001 to 30 November 2005 used occasionally as second home

Both Stuart and Rebecca had lived in London from March 1995 onwards. On 1 March 2001 Stuart and Rebecca

bought a house in London in their joint names. On 1 January 2002 they elected for their London house to be their

principal private residence with effect from that date, up until that point the Plymouth property had been their principal

private residence.

No other capital disposals were made by Stuart in the tax year 2005/06. He has ￡29,500 of capital losses brought

forward from previous years.

Stuart intends to invest the gross sale proceeds from the sale of the Plymouth house, and is considering two

investment options, both of which he believes will provide equal risk and returns. These are as follows:

(1) acquiring shares in Omikron plc; or

(2) acquiring further shares in Omega plc.

Notes:

1. Omikron plc is a listed UK trading company, with 50,250,000 shares in issue. Its shares currently trade at 42p

per share.

2. Stuart and Rebecca helped start up the company, which was then Omega Ltd. The company was formed on

1 June 1990, when they each bought 24,000 shares for ￡1 per share. The company became listed on 1 May

1997. On this date their holding was subdivided, with each of them receiving 100 shares in Omega plc for each

share held in Omega Ltd. The issued share capital of Omega plc is currently 10,000,000 shares. The share price

is quoted at 208p – 216p with marked bargains at 207p, 211p, and 215p.

Stuart and Rebecca’s assets (following the sale of the Plymouth house but before any investment of the proceeds) are

as follows:

Assets Stuart Rebecca

￡￡

Family house in London 450,000 450,000

Cash from property sale 422,100 –

Cash deposits 165,000 165,000

Portfolio of quoted investments – 250,000

Shares in Omega plc see above see above

Life insurance policy note 1 note 1

Note:

1. The life insurance policy will pay out a sum of ￡200,000 on the death of the first spouse to die.

Stuart has recently been diagnosed with a serious illness. He is expected to live for another two or three years only.

He is concerned about the possible inheritance tax that will arise on his death. Both he and Rebecca have wills whose

terms transfer all assets to the surviving spouse. Rebecca is in good health.

Neither Stuart nor Rebecca has made any previous chargeable lifetime transfers for the purposes of inheritance tax.

Required:

(a) Calculate the taxable capital gain on the sale of the Plymouth house in November 2005 (9 marks)

正确答案：

Note that the last 36 months count as deemed occupation, as the house was Stuart’s principal private residence (PPR)
at some point during his period of ownership.
The first 36 months of the period from 1 March 1995 to 31 March 2001 qualifies as a deemed occupation period as
Stuart and Rebecca returned to occupy the property on 1 April 2001. The remainder of the period will be treated as a
period of absence, although letting relief is available for part of the period (see below).
The exempt element of the gain is the proportion during which the property was occupied, real or deemed. This is
￡138,665 (90/139 x ￡214,160).
(2) The chargeable gain is restricted for the period that the property was let out. This is restricted to the lowest of the
following:
(i) the gain attributable to the letting period (27/139 x 214,160) = ￡41,599
(ii) ￡40,000
(iii) the total exempt PPR gain = ￡138,665
i.e. ￡40,000.
(3) The taper relief is effectively wasted, having restricted losses b/f to preserve the annual exemption.

could calculate the value of the service provision to the population of the Western region. (6 marks)

正确答案：
(c) It would appear that in operating a bus service to the Western region of Geeland that GBC is fulfilling a social objective since
a contribution loss amounting to $38,400 ($230,400 – $268,800) was made as a consequence of operating the route to
the Western region during 2007. As an organisation which is partially funded by the government it is highly probable that
GBC has objectives which differ from those of TTC which is a profit-seeking organisation.
The value of a social service such as the provision of public transport can be quantified, albeit, in non-financial times. It is
possible to apply quantitative measures to the bus service itself, the most obvious ones being the number of passengers
carried and the number of passenger miles travelled.
The cost of the provision of alternative transport to the Western region might also enable a value to be placed on the current
service by GBC.
It might be possible to estimate quantitatively some of the social benefits resulting from the provision of the transport facility
to and from the Western region. For example, GBC could undertake a survey of the population of the Western region in order
to help estimate the extent to which rural depopulation would otherwise have occurred had the transport facility not been
made.
The application of the technique of cost-benefit analysis makes it possible to estimate money values for non-monetary
benefits. Social benefits can therefore be expressed in financial terms. It is highly probable that the fact that the Western region
is served by GBC will increase the attractiveness of living in a rural area, which may in turn precipitate an increase in property
values in the Western region and the financial benefit could be expressed in terms of the aggregate increase in property values
in the region as a whole.

(b) Illustrate EACH of the six problems chosen in (a) using the data from the Bettamould division/TRG scenario;

and (6 marks)

正确答案：
(b) An illustration of each of the problems using the data from the Battamould division/TRG scenario is as follows:
Meeting only the lowest targets
– In the scenario, the budgeted variable cost of $200 per tonne has been agreed. There is no specific incentive for the
Bettamould division to try to achieve a better level of performance.
Using more resources than necessary
– In the scenario, the current budget allows for 5% machine idle time. There is evidence that a move to outsourcing
machine maintenance from a specialist company could help reduce idle time levels and permit annual output in excess
of 100,000 tonnes.
Making the bonus – whatever it takes
– At present, the only sanction/incentive is to achieve 100,000 tonnes of output. There is no mention of any sanction for
example, if processing losses (and hence costs) rise to 20% of material inputs.
Competing against other divisions, business units and departments
– At present, the Bettamould division sources its materials from chosen suppliers who have been used for some years.
There is evidence that materials of equal specification could be sourced for 40% of the annual requirement from another
TRG division which has spare capacity. Why has this not been investigated?
Ensuring that what is in the budget is spent
– In the Bettamould scenario, there is a fixed cost budget allowance of $50,000,000. We are told in the question that
salaries of all employees and management are paid on a fixed salary basis. Bettamould’s management will not want a
reduction in the fixed budget allowance, since this could lead to the need to reduce the number of employees, which
they may see as having a detrimental effect on the ability of the division to meet its annual budget output target of
100,000 tonnes.
Providing inaccurate forecasts
– In the scenario there may have been deliberate efforts to increase the agreed budget level of aspects of measures and
costs. For example, by putting forward the argument that the budget requirement of 15% processing losses is acceptable
because of the likelihood that ageing machinery will be less effective in the coming budget period.
Meeting the target but not beating it
– In the scenario the bonus of 5% of salary is payable as long as the 100,000 tonnes of output is achieved. This does
not require that actual results will show any other aspects of the budget being improved upon. For example there is no
need to consider a reduction in the current level of quality checks (25% of daily throughput) to the 10% level that current
evidence suggests is achieved by competitor companies. The current budget agreement allows the Bettamould division
to transfer its output to market based profit centres at $200 + $500 = $700 per tonne. There is no specified penalty
if costs exceed this target level.
Avoiding risks
– Bettamould has not yet incorporated the changes listed in note 4 in the question. For example why has the sourcing of
40% of required materials from another TRC division not been quantified and evaluated. It is possible that the division
with spare capacity could supply the material at cost (possibly based on marginal cost) which would be less than
currently paid to a supplier external to TRC. It may be that Bettamould have not pursued this possibility because of risk
factors relating to the quality of the material transferred or its continued availability where the supplying division had an
upturn in the level of more profitable external business.

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ACCA考试P阶段必修科目与选修科目有哪些，快来查看！

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。

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。