《战略商业报告（SBR）》-课程教学大纲.docVIP

《战略商业报告（SBR）》课程教学大纲 一、课程基本信息 课程代码课程名称：战略商业报告（SBR） 英文名称：Strategic Business Report 课程类别：专业课 学 时：48学时 学　　分：3学分 适用对象: 会计学大四学生（ACCA方向） 考核方式：考查 先修课程：F3，F7，P1 二、课程简介 本科目课程学习对专业会计师的职业道德要求，要求会计师可以使用具体的国际会计准则和运用职业判断，编制复杂的集团公司的财务报表及现金流量表，并对企业的财务状况进行具体分析。了解国际会计法规的变化以及影响，并可以对当前业界的发展做出评价。先修课程是F3/F7/P1。 The professional accountant occupation moral requirements in learning the courses, accountants can use specific requirements of the international accounting standards and the use of occupation judgment, the preparation of complex group companys financial statements and cash flow statements, and detailed analysis of the financial situation of enterprises. Understand the changes and impacts of international accounting regulations, and evaluate the development of the current industry. The first course is F3/F7/P1. 三、课程性质与教学目的 The purpose of the paper P2(SBR) is to apply knowledge, skills and exercise professional judgement in the application and evaluation of financial reporting principles and practices in a range of business contexts and situations. The syllabus is designed to progressively broaden and deepen the knowledge, skills and professional values demonstrated by the student on their way through the qualification. Focus on the cultivation of students accounting professional quality of managing the world and helping the people, honest service, morality and law, and ACCA talents needed in the new era of new economy。 ACCA课程P2（SBR）的目的是应用知识、技能和专业判断，在一系列商业环境和情况下应用和评估财务报告原则和实践。教学大纲旨在逐步拓宽和深化学生在通过资格认证过程中所展示的知识、技能和职业价值观。 The specific capabilities within the detailed syllabuses and study guides are assessed at one of three intellectual or cognitive levels: Level 1: Knowledge and comprehension Level 2: Application and analysis Level 3: Synthesis and evaluation Very broadly, these intellectual levels relate to the three cognitive levels at which the knowledge module, the skills module and the professional level are assessed. The P2 syllabus comprises eight main areas: A Th