ACCA SBL 2018 Chapter15

ACCA新科目：《战略商业领袖》- SBL考试形式及评分标准备考中的ACCAer，还记得楷博君在上一篇文章中介绍的SBL《战略商业领袖》核心学习内容及考试大纲吗？如果你在9月考季前还没有顺利通过P1+P3两个科目考试，楷博君建议你一定要好好做笔记哦！接下来，我们将深入介绍ACCA新科目SBL的考试形式及评分标准。

SBL考试通过创新案例研究情境，让学员能够在评估、整合和陈述答案的过程中展现出恰当的技术能力、专业能力和职业道德素养。

SBL考试形式SBL考试时长为4小时,考试卷面共15页左右；整个考试只需阅读一个案例情景。

案例中会全面介绍情景公司，并且会用不同形式的附件(如：公司网页，报纸报道，调查结果，董事会会议记录等等)表述公司情况，考生需要担当不同的角色(如CEO，审计师，等等)来解决该公司面临的不同问题。

一般情况下，SBL考试的题量3-5道不等，所有考题均为必答题，每个题目均包含专门考核对专业知识的应用的Question和professional skills marks （职场专业技能），考官会运用CCASE的评分模型对考生的professional skills 进行量化评分。

CCASE评分模型CCASE是跟随SBL科目新推出的一种评分模型，是C-Communication （沟通能力）, C-Commercial acumen （商业敏锐度），A-Analysis （分析能力），S-Scepticism （职业怀疑态度）和E-Evaluation （评估能力）这5个核心职场专业技能的首字母。

通过对考生答题中这5方面能力的评估，考核考生的职场专业技能与就业力。

>>Professional Skills Marks 分值新科目SBL满分100分，其中Professional skills 分值20分，专业知识分值80分。

也就是说，SBL把目前P1与P3考试中4分的职场专业能力分提升到20分，已接近现P阶段考试section B考题中的一道optional question的分值(注：现在P1-P5 section B每题为25分，P6、P7 section B每题为20分)。

2018骞?鏈圓CCA鑰冭瘯P2鍏徃鎶ュ憡鐪熼(鎬诲垎锛?00.00锛屽仛棰樻椂闂达細195鍒嗛挓)涓€銆丼ection A(鎬婚鏁帮細2锛屽垎鏁帮細50.00)BackgroundBanana is the parent of a listed group of companies which have a year end of 30 June 20X7. Banana has made a number of acquisitions and disposals of investments during the current financial year and the directors require advice as to the correct accounting treatment of these acquisitions and disposals.The acquisition of GrapeOn 1 January 20X7, Banana acquired an 80% equity interest in Grape. The following is a summary of Grape’s equity at the acquisition date.The purchase consideration comprised 10 million of Banana’s shares which had a nominal value of $1 each and a market price of $6·80 each. Additionally, cash of $18 million was due to be paid on 1 January 20X9 if the net profit after tax of Grape grew by 5% in each of the two years following acquisition. The present value of the total contingent consideration at 1 January 20X7 was $16 million. It was felt that there was a 25% chance of the profit target being met. At acquisition, the only adjustment required to the identifiable net assets of Grape was for land which had a fair value $5 million higher than its carrying amount. This is not included within the $70 million equity of Grape at 1 January 20X7.Goodwill for the consolidated financial statements has been incorrectly calculated as follows:The financial director did not take into account the contingent cash since it was not probable that it would be paid. Additionally, he measured the non-controlling interest using the proportional method of net assets despite the group having a published policy to measure non-controlling interest at fair value. The share price of Grape at acquisition was $4·25 and should be used to value the non-controlling interest.The acquisition and subsequent disposal of StrawberryBanana had purchased a 40% equity interest in Strawberry for $18 million a number of years ago when the fair value of the identifiable net assets was $44 million. Since acquisition, Banana had the right to appoint one of the five directors on the board of Strawberry. The investment has always been equity accounted for in the consolidated financial statements of Banana. Banana disposed of 75% of its 40% investment on 1 October 20X6 for $19 million whenthe fair values of the identifiable net assets of Strawberry were $50 million. At that date, Banana lost its right to appoint one director to the board. The fair value of the remaining 10% equity interest was $4·5 million a t disposal but only $4 million at 30 June 20X7. Banana has recorded a loss in reserves of $14 million calculated as the difference between the price paid of $18 million and the fair value of $4 million at the reporting date. Banana has stated that they have no intention to sell their remaining shares in Strawberry and wish to classify the remaining 10% interest as fair value through other comprehensive income in accordance with IFRS® 9 Financial Instruments.The acquisition of MelonOn 30 June 20X7, Banana acquired all of the shares of Melon, an entity which operates in the biotechnology industry. Melon was only recently formed and its only asset consists of a licence to carry out research activities. Melon has no employees as research activities were outsourced to other companies. The activities are still at a very early stage and it is not clear that any definitive product would result from the activities. A management company provides personnel for Melon to supply supervisory activities and administrative functions. Banana believes that Melon does not constitute a business in accordance with IFRS 3 Business Combinations since it does not have employees nor carries out any of its own processes. Banana intends to employ its own staff to operate Melon rather than to continue to use the services of the management company. The directors of Banana therefore believethat Melon should be treated as an asset acquisition but are uncertain as to whether the International Accounting Standards Boa rd’s exposure draft Definition of a Business and Accounting for Previously Held Interests ED 2016/1 would revise this conclusion.The acquisition of bondsOn 1 July 20X5, Banana acquired $10 million 5% bonds at par with interest being due at 30 June each year. The bonds are repayable at a substantial premium so that the effective rate of interest was 7%. Banana intended to hold the bonds to collect the contractual cash flows arising from the bonds and measured them at amortised cost.On 1 July 20X6, Banana sold the bonds to a third party for $8 million. The fair value of the bonds was $10·5 million at that date. Banana has the right to repurchase the bonds on 1 July 20X8 for $8·8 million and it is likely that this option will be exercised. The third party is obliged to return the coupon interest to Banana and to pay additional cash to Banana should bond values rise. Banana will also compensate the third party for any devaluation of the bonds.Required:锛堝垎鏁帮細30锛?/p>(1).Draft an explanatory note to the directors of Banana, discussing the following:(i) how goodwill should have been calculated on the acquisition of Grape and show the accounting entry which is required to amend the financial director’s error;(ii) why equity accounting was the appropriate treatment for Strawberry in the consolidated financial statements up to the date of its disposal showing the carrying amount of the investment in Strawberry just prior to disposal;(iii) how the gain or loss on disposal of Strawberry should have been recorded in the consolidated financial statements and how the investment in Strawberry should be accounted for after the part disposal.Note: Any workings can either be shown in the main body of the explanatory note or in an appendix to the explanatory note.锛堝垎鏁帮細16锛?/p>__________________________________________________________________________________________ 姝ｇ‘绛旀锛?Explanatory note to: Directors of BananaSubject: Consolidation of Grape and Strawberry(i) Goodwill should be calculated by comparing the fair value of the consideration with the fair value of the identifiable net assets at acquisition. The shares have been correctly valued using the market price of Banana at acquisition. Contingent consideration should be included at its fair value which should be assessed taking into account the probability of the targets being achieved as well as being discounted to present value. It would appear reasonable to measure the consideration at a value of $4 million ($16 million x 25%). A corresponding liability should be included within the consolidated financial statements with subsequent remeasurement. This would be adjusted prospectively to profit or loss rather than adjusting the consideration and goodwill.The finance director has erroneously measured non-controlling interest using theproportional method rather than at fair value. Although either method is permitted on an acquisition by acquisition basis, the accounting policy of the Banana group is to measure non-controlling interest at fair value. The fair value of the non-controlling interest at acquisition is (20% x $20 million x $4·25) = $17 million.Net assets at acquisition were incorrectly included at their carrying amount of $70 million. This should be adjusted to fair value of $75 million with a corresponding $5 million increase to land in the consolidated statement of financial position. Goodwill should have been calculated as follows:The correcting entry required to the consolidated financial statements is:Dr Goodwill $2 millionDr Land $5 millionCr Non-controlling interest $3 millionCr Liabilities $4 million (ii) If an entity holds 20% or more of the voting power of the investee, it is presumed that the entity has significant influence unless it can be clearly demonstrated that this is not the case. The existence of significant influence by an entity is usually evidenced by representation on the board of directors or participation in key policy making processes. Banana has 40% of the equity of Strawberry and can appoint one director to the board. It would appear that Banana has significant influence but not control. Strawberry should be classified as an associate and be equity accounted for within the consolidated financial statements.The equity method is a method of accounting whereby the investment is initially recognised at cost and adjusted thereafter for the post-acquisition change in the investor’s share of the investee’s net assets. The investor’s profit or loss includes its share of the investee’s profit or loss and the investor’s other comprehensive income includes its share of the investee’s other comprehensive income. At 1 October 20X7, Strawberry should havebeen included in the consolidated financial statements at a value of $20·4 million ($18 million + 40% x $50 million – $44 million).(iii) On disposal of 75% of the shares, Banana no longer exercises significant influence over Strawberry and a profit on disposal of $3·1 million should have been calculated.Banana is incorrect to have recorded a loss in reserves of $14 million and this should be reversed. Instead, a gain of $3·1 million should have been included within the consolidated statement of profit or loss. The investment is initially restated to fair v alue of $4·5 million. Banana does not intend to sell their remaining interest and providing that they make an irrecoverable election, they can treat the remaining interest at fair value through other comprehensive income. The investment will be restated to $4 million at the reporting date with a corresponding loss of $0·5 million reported in other comprehensive income.)瑙ｆ瀽锛?/div>(2).Discuss whether the directors are correct to treat Melon as a financial assetacquisition and whether the International Acc ounting Standards Board’s proposed amendments to the definition of a business would revise your conclusions.锛堝垎鏁帮細7锛?/p>__________________________________________________________________________________________ 姝ｇ‘绛旀锛?Melon should only be treated as an asset acquisition where the acquisition fails the definition of a business combination. In accordance with IFRS® 3 Business Combinations, an entity should determine whether a transaction is a business combination by applying the definition of a business in IFRS 3. A business is an integrated set of activities and assets which are capable of being conducted and managed for the purpose of providing a return in the form of dividends, lower costs or other economic benefits directly to investors or other owners, members or participants. A business will typically have inputs and processes applied to the ability to create outputs. Outputs are the result of inputs and processes and are usually present within a business but are not a necessary requirement for a set of integrated activities and assets to be defined as a business at acquisition.It is clear that Melon has both inputs and processes. The licence is an input as it is an economic resource within the control of Melon which is capable of providing outputs once one or more processes are applied to it. Additionally, the seller does not have to be operating the activities as a business for the acquisition to be classified as a business. It is not relevant therefore that Melon does not have staff and outsources its activities. The definition of a business requires just that the activities could have been operated as a business. Processes are in place through the research activities, integration with the management company and supervisory and administrative functions performed. The research activities are still at an early stage, so no output is yet obtainable but, as identified, this is not a necessary prerequisite for the acquisition to be treated as a business. It can be concluded that Melon is a business and it is incorrect to treat Melon as an asset acquisition.The International Accounting Standards Board has sought to give greater clarity to the definition of a business since the definition has proven difficult to apply in practice. Consequently, an exposure draft has been issued so that no business acquisition occurs where substantially all of the fair value of the gross assets acquired is concentrated in a singleasset or group of similar assets. This is sometimes referred to as a screening test. Thefair value of the gross assets acquired includes the fair value of any acquired input, contract, process, workforce and any other intangible asset which is not identifiable. In the case of Banana, they are not intending to use the services of the management company and are not looking to take on any of the employees. It is unclear therefore as to the extent of ‘know how’ from research activities which would be obtainable. Research activities appear to be at a very early stage and, whilst in substance are very different in nature to the licence itself and would be treated as separate assets, are likely to be of relatively low value. It is perfectly plausible that substantially all of the fair value is concentrated in the licence itself and the acquisition would not be treated as a business combination. Should it be determined that the research activities obtainable are of sufficient value so that not all the fair value is concentrated in a single asset, the acquisition would be treated as a business combination since the activities and processes are substantive.)瑙ｆ瀽锛?/div>(3).Discuss how the derecognition requirements of IFRS 9 Financial Instruments should be applied to the sale of the bond including calculations to show the impact on the consolidated financial statements for the year ended 30 June 20X7.锛堝垎鏁帮細7锛?/p>__________________________________________________________________________________________ 姝ｇ‘绛旀锛?IFRS 9 Financial Instruments requires that a financial asset only qualifies for derecognition once the entity has transferred the contractual rights to receive the cash flows from the asset or where the entity has retained the contractual rights but has an unavoidable obligation to pass on the cash flows to a third party. The substance of the disposal of the bonds needs to be assessed by a consideration of the risks and rewards of ownership.Banana has not transferred the contractual rights to receive the cash flows from the bonds. The third party is obliged to return the coupon interest to Banana and to pay additional amounts should the fair values of the bonds increase. Consequently, Banana still has the rights associated with the interest and will also benefit from any appreciation in the value of the bonds. Banana still retains the risks of ownership as it has to compensate the third party should the fair value of the bonds depreciate in value.It would be expected that, if the sale were a genuine transfer of risks and rewards of ownership, then the sales price would be approximate to the fair value of the bonds. It would only be in unusual circumstances such as a forced sale of Banana’s assets arising from severe financial difficulties that this would not be the case. The sales price of $8 million is well below the current fair value of the bonds of $10·5 million. Additionally, Banana is likely to exercise their option to repurchase the bonds.It can be concluded that no transfer of rights has taken place and therefore the asset should not be derecognised. To measure the asset at amortised cost, the entity must have a business model where they intend to collect the contractual cash flows over the life of the asset. Banana maintains these rights and therefore the sale does not contradict their business model. The bonds should continue to be measured at amortised cost in the consolidated financial statements of Banana. The value of the bonds at 30 June 20X6 would have been $10·2 million ($10 million + 7% x $10 million – 5% x $10 million). Amortisedcost prohibits a restatement to fair value. The value of the bonds at 30 June 20X7 should be $10·414 million ($10·2 million + 7% x $10·2 million – 5% x $10 million). The proceeds of $8 million should be treated as a financial liability and would also be measured at amortised cost. An interest charge of $0·8 million wo uld accrue between 1 July 20X6 and 1 July 20X8, being the difference between the sale and repurchase price of the bonds.)瑙ｆ瀽锛?/div>BackgroundFarham manufactures white goods such as washing machines, tumble dryers and dishwashers. The industry is highly competitive with a large number of products on the market. Brand loyalty is consequently an important feature in the industry. Farham operates a profit related bonus scheme for its managers based upon the consolidated financial statements but recent results have been poor and bonus targets have rarely been achieved. As a consequence, the company is looking to restructure and sell its 80% owned subsidiary Newall which has been making substantial losses. The current year end is 30 June 20X8.Factory subsidenceFarham has a production facility which started to show signs of subsidence since January20X8. It is probable that Farham will have to undertake a major repair sometime during 20X9 to correct the problem. Farham does have an insurance policy but it is unlikely to cover subsidence. The chief operating officer (COO) refuses to disclose the issue at 30 June 20X8 since no repair costs have yet been undertaken although she is aware that this is contrary to international accounting standards. The COO does not think that the subsidence is an indicator of impairment. She argues that no provision for the repair to the factory should be made because there is no legal or constructive obligation to repair the factory.Farham has a revaluation policy for property, plant and equipment and there is a balance on the revaluation surplus of $10 million in the financial statements for the year ended 30 June 20X8. None of this balance relates to the production facility but the COO is of the opinion that this surplus can be used for any future loss arising from the subsidence of the production facility. (5 marks)Sale of NewallAt 30 June 20X8 Farham had a plan to sell its 80% subsidiary Newall. This plan has been approved by the board and reported in the media. It is expected that Oldcastle, an entity which currently owns the other 20% of Newall, will acquire the 80% equity interest. The sale is expected to be complete by December 20X8. Newall is expected to have substantial trading losses in the period up to the sale. The accountant of Farham wishes to show Newall as held for sale in the consolidated financial statements and to create a restructuring provision to include the expected costs of disposal and future trading losses. The COO does not wish Newall to be disclosed as held for sale nor to provide for the expected losses. The COO is concerned as to how this may affect the sales price and would almost certainly mean bonus targets would not be met. The COO has argued that they have a duty to secure a high sales price to maximise the return for shareholders of Farham. She has also implied that theaccountant may lose his job if he were to put such a provision in the financial statements. The expected costs from the sale are as follows:Future tradinglosses $30 millionVarious legal costs of sale $2 millionRedundancy costs for Newall employees $5 millionImpairment losses on owned assets $8 millionIncluded within the future trading losses is an early payment penalty of $6 million for a leased asset which is deemed surplus to requirements.(6 marks)Required:锛堝垎鏁帮細20锛?/p>(1).Discuss the accounting treatment which Farham should adopt to address each of the issues above for the consolidated financial statements.Note: The mark allocation is shown against each of the two issues above.锛堝垎鏁帮細11锛?/p>__________________________________________________________________________________________ 姝ｇ‘绛旀锛?Factory subsidenceThe subsidence is an indication of impairment in relation to the production facility. Consideration would be required to choose a suitable cash generating unit as presumably the factory would not independently generate cash flows for Farham as a standalone asset. The facility is likely to consist of both the factory and various items of plant and machinery and so it would not be possible to independently measure the cash flows from each of the assets. The recoverable amount of the unit would need to be assessed as the higher of fair value less costs to sell and value in use. Reference to IFRS 13 Fair Value Measurement would be required in estimating the fair value of the facility. For example, by considering whether similar facilities have been on the market or recently sold. Value in use would be calculated by estimating the present value of the cash flows generated from the production facility discounted at a suitable rate of interest to reflect the risks to the business. Where the carrying amount exceeds the recoverable amount, an impairment has occurred. Any impairment loss is allocated to reduce the carrying amount of the assets of the unit. This will be expensed in profit or loss and cannot be netted off the revaluation surplus as the surplus does not specifically relate to the facility impaired. No provision for the repair to the factory should be made because there is no legal or constructive obligation to repair the factory.Sale of NewallThe disposal of Newall appears to meet the held for sale criteria. Management has shown commitment to the sale by approving the plan and reporting it to the media. A probable acquirer has been found in Oldcastle, the sale is highly probable and expected to becompleted six months after the year end, well within the 12-month criteria. Newall would be treated as a disposal group since a single equity transaction is the most likely form of disposal. Should Newall be deemed to be a separate major component of business or geographical area of the group, the losses of the group should be presented separately as a discontinued operation within the consolidated financial statements of Farham.Assets held for sale are valued at the lower of carrying amount and fair value less costs to sell. The carrying amount consists of the net assets and goodwill relating to Newall less the non-controlling interest’s share. Assets within the disposal group which are not within the scope of IFRS 5 Assets Held for Sale and Discontinued Operations are adjusted for in accordance with the relevant standard first. This includes leased assets and it is highly likely that the leased asset deemed surplus to requirements should be written off with a corresponding expense to profit or loss. Any further impairment loss recognised to reduce Newall to fair value less costs to sell would be allocated first to goodwill and then on a pro rata basis across the other non-current assets of the group.The chief operating officer is wrong to exclude any form of restructuring provision from the consolidated financial statements. The disposal has been communicated to the media and a constructive obligation exists. However, only directly attributable costs of the restructuring should be included and not ongoing costs of the business. Future operating losses should be excluded as no obligating event has arisen and no provision is required for the impairments of the owned assets as they would have been accounted for on remeasurementto fair value less costs to sell. The legal fees and redundancy costs should be provided for. The early payment fee should also be provided for despite being a future operating loss. This is because the contract is onerous and the losses are consequently unavoidable. A provision is required for $13 million ($2 million + $5 million + $6 million). The $6 million will be offset against the corresponding lease liability with only a net figure being recorded in profit or loss.)瑙ｆ瀽锛?/div>(2).Discuss the ethical issues arising from the scenario, including any actions which Farham and the accountant should undertake.Professional marks will be awarded in question 2 for the quality of the discussion.锛堝垎鏁帮細9锛?/p>__________________________________________________________________________________________ 姝ｇ‘绛旀锛?EthicsAccountants have a duty to ensure that the financial statements are fair, transparent and comply with accounting standards. The accountant appears to have made a couple of mistakes which would be unexpected from a professionally qualified accountant. In particular, the accountant appears unaware of which costs should be included within a restructuring provision and has failed to recognise that there is no obligating event in relation tofuture operating losses. Accountants must carry out their work with due care and attention for the financial statements to have credibility. They must therefore ensure that their knowledge is kept up to date and that they do carry out their work in accordance with the relevant ethical and professional standards. Failure to do so would be a breach ofprofessional competence. The accountant must make sure that they address this issue through, for example, attending regular training and professional development courses.There are a number of instances which suggest that the chief operating officer is happy to manipulate the financial statements for their own benefit. She is not willing to account for an impairment loss for the subsidence despite knowing that this is contrary to International Accounting Standards. She is also unwilling to reduce the profits of the group by properly applying the assets held for sale criteria in relation to Newall nor to create a restructuring provision. All of the adjustments required to ensure the financial statements comply with International Accounting Standards will reduce profitability. It is true that the directors do have a responsibility to run the group on behalf of their shareholders and to try to maximise their return. This must not be to the detriment, though, of producing financial statements which are objective and faithfully represent the performance of the group. It is likely that the chief operating officer is motivated by bonus targets and is therefore unfairly trying to misrepresent the results of the group. The chief operating officer must make sure that she is not unduly influenced by this self-interest threat.The chief operating officer is also acting unethically by threatening to dismiss the accountant should they try to correct the financial statements. It is not clear whether the chief operating officer is a qualified accountant but the ethical principles should extend to all employees and not just qualified accountants. Threatening and intimidating behaviour is unacceptable and against all ethical principles. The accountant faces an ethical dilemma. They have a duty to produce financial statements which are objective and fair but to do so could mean that they lose their job. The accountant should approach the chief operating officer and remind them of the basic ethical principles and try to persuade them of the need to put the adjustments through the consolidated accounts so that they are fair and objective. Should the chief operating officer remain unmoved, the accountant may wish to contact the ACCA ethical helpline and take legal advice before undertaking any further action.)瑙ｆ瀽锛?/div>浜屻€丼ection B (鎬婚鏁帮細2锛屽垎鏁帮細50.00)1.(a) Skizer is a pharmaceutical company which develops new products with other pharmaceutical companies that have the appropriate production facilities.Stakes in development projectsWhen Skizer acquires a stake in a development project, it makes an initial payment to the other pharmaceutical company. It then makes a series of further stage payments until the product development is complete and it has been approved by the authorities. In thefinancial statements for the year ended 31 August 20X7, Skizer has treated the different stakes in the development projects as separate intangible assets because of the anticipated future economic benefits related to Skizer’s ownership of the product rights. However, in the year to 31 August 20X8, the directors of Skizer decided that all such intangible assets were to be expensed as research and development costs as they were unsure as to whether the payments should have been initially recognised as intangible assets. This write off was to be treated as a change in an accounting estimate.Sale of development project。

【最新】ACCA战略专业阶段（SBL/SBR/AFM/APM/AAA）科目介绍及备考建议ACCA战略专业阶段是整个课程体系中对考生能力要求最高的一个阶段，强烈建议战略专业阶段学员预留充分的备考时间，尤其是Strategic Business Leader - 战略商业领袖，ACCA官方建议至少预留18周以上的时间来准备。

SBL科目介绍及备考建议【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课程学习备考建议】SBL课程主要是考察ACCA学员在technical skills和professional skills两个方面的技能。

这些问题项可能要求考生承担不同的角色扮演，视情况而定。

在100分的总分中，有20分专业技能分数。

尽可能拿到professional skills 的分值是顺利通过SBL的关键。

SBR科目介绍及备考建议【SBR科目介绍】(SBR)战略商业报告的主要内容是会计师的职业道德及专业原则，编报集团财务报表，应用所学专业判断能力，针对各种实体机构的财务业绩，公司财务状况评估，能为不同利益相关者解析财务报表和综合报告的意义并提出意见和建议，包括非财务数据。

评估财务报告框架的适宜性，批判性探讨会计监管体系中的变化以及对财务报告的影响。

【SBR科目关联性】(SBR)战略商业报告课程是ACCA财务会计体系下的最后一门课程，它是前面FA(财务会计)，(FR)财务报告课程的后续课程，在前两门课程的基础上更加深入地考察考生对会计准则的掌握程度和运用相关知识进行财务分析的能力。

acca的sbl是什么意思
在2018年9月的分季考试中，ACCA将迎来一门全新的科目：SBL(Strategic Business Leader)。

SBL将原有的P1和P3两门科目合并，在吸收了两门科目大量内容的基础上，从更高视野、更深层次全面提升对于学生整体能力的考察力度。

SBL包含了P1和P3的大部分内容，但是SBL更加侧重培养解决实际问题的能力，这也是新科目与之前最大的差异所在。

SBL课程是原先科目P1与P3的结合，主要内容包括：
领导能力
Leadership
治理
Governance
策略
Strategy
风险测评
Risk
科学技术
Technology
数据分析
Data Analysis
组织控制
Organizational Control
财务规划
Finance Planning
商务决策
Decision Making
由于学习领域非常广泛，所以需要使用全面的学习资料，以覆盖这些领域的内容。

与以前相比，现在的SBL课程更加注重实用性。

在学习过程中，学生会担任不同的角色，
比如，担任首席执行官，财务经理等职务。

然后在现实场景中，对一些商务状况作出判断。

并且该课程要求学生具备创新能力，创造优秀业绩能力，变革管理等能力。

而对教师而言，必须自己先熟悉所有场景，然后才能教会学生。

相信大家都发现，本次评分标准有所变更，这个变化使得这门课变得非常特殊——就是需
要考核职业技能。

急速通关计划 ACCA全球私播课大学生雇主直通车计划周末面授班寒暑假冲刺班其他
课程。

ACCA F6 TX Taxation (TX) ACCA复习笔记 15 (TX 完结)ACCA Taxation-United Kingdom - 15Task 25 Value Added TaxOutput VAT – input VAT = VAT Payable税率0%也需要写出; 免税行业无法注册VAT无法注册→cannot rec over Input VAT1. Registration and Deregistration#Compulsory Registration强制注册-Historic Test在月末看过去最多12个月的Taxable Supplies:=Revenue taxable(不含VAT)=Std Rated + 0% ratedIf Taxable Supplies > £85,000 → 强制注册①Notify HMRC within next 30 days②Registe red from the 1st of the month after notifyingExample:#Compulsory Registration强制注册-Future Test 在月初看本月Taxable Supplies > £85,000→强制注册①Notify HMRC within next 30 days②Registered from the start of the 30 days’ period*两种都能用时，取两种test中的最早注册日期注册#Voluntary Registration (不常考，可能出论述题) Advantages:①Able to reclaim input VAT②Keep accurate records③Lends credibility to a business Disadvantages:①Administrative Expense increase②Reduce the competitive edge (若顾客未注册VAT)#Group Registration集团注册，一张VAT申报单Administratively much easier计算单独公司，内部交易VAT要体现出来计算Group，不核算内部交易发生的VAT#Pre-registration Expense: Recovery of input tax①Fixed asset purchased within 4 years, in use②Services supplied within 6 months③Purchases still held in stock at registration date*注意读题：VAT exclusive, inclusive, or VAT#Deregistration 退出注册①Business Ceases 结业 must deregistration②下一年不含VAT的收入将低于£83,000可以选择退出，非强制结业资产清算Sale of non-current asset and Inventory①On a piecemeal basis拆开散卖，立刻交output VAT②On a going concern basis 整体打包售卖：2. Tax Return, Tax Period, Tax Point#Tax Returns 可选择上缴周期Quarterly Returns, Monthly Returns, Annual Returns#Tax Point (Important)Basic tax point: Goods dispatched; Service completed Deposit定金: Receive dateFilling VAT return and pay online by:1 month+7 days after end of the period①Default interest: 3.25%*n/12②Default surcharge罚金:If Return 或税晚交，HMRC: surcharge liability noticeSurcharge period=12 months警告期内又犯错：surcharge-------------------------------------------------------------- *前2次错误罚金小于400不收，第3次开始均收取*警告期内再次犯错，警告期从犯错日延长12个月#Penalty for errors (了解即可)Error大小判断Error<H, 在下一张return修正即可Error>H, 写letter给HMRC修正并有罚金(Task 17)3. Implications of Registration#Not Recoverable 不可退税的部分①Cars (if used privately)存在私用，不论百分比Purchase: Input VAT not recoverableSales: No output VATRepair expense: Input VAT Recoverable 全额退②UK Customer Entertaining 英国国内顾客娱乐费用③Non-business purchase 非商用购买（私用部分）#VAT and Capital AllowanceReview Task 8①可退的input VAT不计入Plant的成本②不可退的参考上方特殊情况③销售资产时，output VAT并非自己的收入，要减去④销售时，减除的售价不能大于成本#Bad DebtsReceivable—Revenue—output VATBad Debt (6 months later from due date)—Input VAT#Cash DiscountCredit Sales, 鼓励顾客早还款Output VAT=Sale Revenur*(1-x%)*20%按实际优惠情况计算#VAT on Private Fuel 私用燃料费①仅支付business part: Business fuel: input VAT @ 20%②公司先支付了所有燃料费，之后员工补偿了私用燃料费Input VAT=full amount *20%,output VAT=private fuel*20%③公司先支付了所有燃料费，之后员工未补偿所有私用燃料费Input VAT=full amount*20%Output VAT=Scare Charge(given)*20%-------------------------------------------------------------*other options: 不常考，了解即可no claim input and output VATInput VAT=business part*20%, no output VAT#Refund of Input VAT4 years limitExample:1 Jan 2019~31 Mar 2019 tax return发现每个月少计提了£10 input VAT漏算，可以追溯48个月+本季度3个月=51个月计算VAT Liability时，Input tax=51*£104. Tax Invoice#增税发票包含的信息①Supplier’s Information②Customer’s Information③Details of goods or services④Details of tax invoiceZero-rated and exempt supplies must include details.#Less detailed VAT invoice (Std rated)含税总额≤£250时可以略去Customer’s info.#VAT invoice not required:①Customer未注册VAT②含税总价≤£255. Imports, Exports, Acquisitions and Dispatches#Outside EUExport: output VAT is 0% ratedImport: input VAT 先支付清关，后退还（货物到达UK时，HMRC暂时持有货物）#Inside EUDispatch:①该公司注册过该国VAT: output VAT=0%②该公司未注册VAT:output VAT @ UK VAT rateAcquisition:VAT neutral, 等额相反的input & output VAT(本轮考纲改革未考虑英国脱欧)6. Special Schemes#Cash Accounting Scheme 背诵进：1年内不含税应税总收入(0%+Std rated)≤£1.35m出：未来1年内不含税应税总收入>£1.6m*Tax point: VAT on cash paid and received*Bad debt: Automatic 到期日未收到即可计提，不用等6个月#Annual Accounting Scheme 背诵进：1年内不含税应税总收入(0%+Std rated)≤£1.35m出：未来1年内不含税应税总收入>£1.6m*Only 1 return required per year*分10期缴税:前9期POA=1/9*Total estimated annual liability*90% 第10期balancing payment:年末后2个月内和VAT return 一同上交#Flat Rate Scheme 关注进：1年内不含税应税总收入(0%+Std rated)≤£150,000出：未来1年内含税总收入>£230,000*VAT liability=含税总收入*Flat rate*No input tax is recovered多考察是否应该申报flat rate scheme, 比较法。

ACCA笔记SBL笔记18 Using ITTechnology and Data Analytics部分的第二篇笔记~Using IT1. Supply chain management (SCM)- Active management of supply chain activities aims to maximise customer value and achieve a sustainable competitive advantage.- Supply chain activities cover everything from product development, sourcing, production, and logistics, as well as the information systems needed to coordinate these activities.- Push and pull supply chain models 1）Push modelProducts are built, distributed, and ready for the customer demand.2）Pull model Planning for a product starts when the customer places the order and creates firm demand. The pull business model is less product-centric and more directly focused on the individual consumer – a more marketing-oriented approach.2. Big data- Characteristics of Big Data –3V’s: 1）Volume –there is lots of it 2）Velocity –it is generated very quickly 3）Variety – it can take many varied forms- Data for Product Development 1）Market research 2）Analyzing customer behavior 3）Customer buying process3. Cloud and mobile computing - Benefits of cloud and mobile computing Sharing data On-demand self-service FlexibilityCollaborationMore competitive Easier scaling Make it easier for organisational stakeholders to interact with the organisation.Reduced maintenanceBack-upsDisaster recovery Better security- Risks of cloud and mobile computing Reliance on the service provider Regulatory risks Unauthorised access for business and customer data。

超全ACCA FA（F3）12-15章知识点总结（四）（干货精选）ACCA F3是Financial Accounting (FA) 财务会计的简称，主要介绍了财务会计准则、相关会计科目账户建立以及准确财务信息的提供。

F3总体来说知识点细碎，考试范围广，要想掌握好F3的知识点，大量的练习是不可少的。

F3的整体难度为2颗星，建议留出一个月时间备考。

小盟君继续为大家分享ACCA F3知识点。

1-11章知识点已经分享完，今天分享12-15章。

1. Provision 预计负债：Provision 预计负债（属于负债类liability）可能发生也可能不发生。

确认了的话：a present obligation by a past event payment is probable 支付是很可能发生的，金额是可以可靠估计的 estimated reliability。

①legal：法律规定的②constructive：推定的，法律层面并没有强制要求，是自己品德高尚愿意承担2. contingencies 或有事件 :Contingent liability：或有负债（一笔潜在的负债）是潜在的义务不能被可靠估计，不进行确认和账务处理；Contingent asset：或有资产（由过去的事导致发生的一笔潜在的资本）由将来的事情确定是否会发生不进行确认，不是一项资产。

3.Assets：4.Liability：5.Sole trader：Sole trader 的所有者权益只有一个数，没有下一级的会计科目。

6.Share capital股本：①Authorised cap ital可发行股本≥issued capital 已发行股本≥called-up capital已认购股本≥paid-up capital已支付股本；（做题时默认后三个相等）②ordinary share普通股（具有投票权）股东拥有Preference share优先股（先分股息）没有投票权；③股票的发行不可以折价发行Nominal or par value票面价格（永远不会发生变动）；Issue value 发行价（等价或异价发行，大于票面价格）公司卖给股东的；Market value市值（日常记账不会记录，与公司的运营无关）；④股本这个会计科目只用于核算它的票面金额Dr: bank/cashCr :ordinary share 发行股数×票面金额Cr :share permium 差值（异价）×发行股数⑤ordinary share征发的俩种形式：right issue附权股能够融得新资金发行附权股：Dr: bank/cash（发行数×数量）Cr :ordinary share capital（票面×数量）Cr :share premium（异价×数量）bonus issue红利股：白给出去的股票，向现有股东发行，公司并没有融得资金Share premium>ordinary share capital: Dr : share premium accountCr : ordinary share capitalS.P < O.S.C : Dr :share premiun accountDr :retained earningCr :ordinary share capital⑥preference 优先股Redeemable preference shares 可赎回优先股付给股东股息经济实质是liability（实质重于形式）7.Reserve :capital reserve：share premium&revalution surplus Revaluation reserve：retained earning （企业所得税后利益的累加值）8.Share premium :Share premium（后来的投资者为了跟进来所买的股票的异价）9.Revalution surplus尚未实现的收益：固定资产增值：①D r : cost of buildingCr : depCr: revaluation②Dr: revaluation surplusCr :retained earning10.Retained earning 未分配利润:分出去的钱如dividend要把它从R.E中扣减掉先公示再发放①公示：Dr：accumulated/retained profits/retained earningCr：dividend payables②发放：Dr: dividend payablesCr :cashDividend 出现在： SPL: dividend incomeSOCIE: 无论是支付了还是未支付都放在所有者权益变动表中；Dividend paid 是一笔尚未支付的股息欠款，不放在任何表中11.所有者权益变动表（必须背下来）:12.Debenture 公司债务：可以低于它的票面金额，票面金额通常比较大13.Income tax所得税：Income tax所得税（放在SPL中，SPL中不会出现sales tax）：Dr：income taxCr: tax payable14.Allowance for receivable（cr）：Allowance for receivable（cr）应收账款的减值准备。