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隨著ACCA2010年12月份考試的結(jié)束,考生正式進(jìn)入ACCA2011年6月份的考試備考當(dāng)中,為幫助廣大考生迅速掌握考試要點,定位好備考重點,正保會計網(wǎng)校本著服務(wù)廣大考生、努力讓廣大考生的復(fù)習(xí)、備考事半功倍的宗旨,將陸續(xù)公布2011年6月份ACCA考試大綱和學(xué)習(xí)指南,以饗考生!該大綱和學(xué)習(xí)指南旨在幫助考生規(guī)劃學(xué)習(xí),并為每一部分的考點提供詳細(xì)的信息。
Study Guide
A THE NATURE AND PURPOSE OF COST AND MANAGEMENT ACCOUNTING
1.Accounting for management
a)Distinguish between data and information.[1]
b)Identify and explain the attributes of good information.[1]
c)Outline the managerial processes of planning,decision making and control.[1]
d)Explain the difference between strategic,tactical and operational planning.[1]
e)Distinguish between cost,profit,investment and revenue centres.[1]
f)Describe the differing needs for information of cost,profit,investment and revenue centre managers.[1]
2.Cost and management accounting versus financial accounting
a)Describe the purpose and role of cost and management accounting within an organisation's management information system.[1]
b)Compare and contrast financial accounting with cost and management accounting.[1]
B COST CLASSIFICATION,BEHAVIOUR AND PURPOSE
1.Production and non-production costs
a)Explain and illustrate production and non-production costs.[1]
b)Describe the different elements of production cost-materials,labour and overheads.[1]
c)Describe the different elements of non-production cost-administrative,selling,distribution and finance.[1]
d)Explain the importance of the distinction between production and non-production costs when valuing output and inventories.[1]
2.Direct and indirect costs
a)Distinguish between direct and indirect costs in manufacturing and non-manufacturing organisations.[1]
b)Identify examples of direct and indirect costs in manufacturing and non-manufacturing organisations.[1]
c)Explain and illustrate the concepts of cost objects,cost units and cost centres.[1]
3.Fixed and variable costs
a)Describe and illustrate,graphically,different types of cost behaviour.[1]
b)Explain and provide examples of costs that fall into the categories of fixed,stepped fixed and variable costs.[1]
c)Use high/low analysis to separate the fixed and variable elements of total costs including situations involving stepped fixed costs and changes in the variable cost per unit.[2]
d)Explain the structure of linear functions and equations.[1]
C BUSINESS MATHEMATICS AND COMPUTER SPREADSHEETS
1.Dealing with uncertainty
a)Explain and calculate an expected value.[1]
b)Demonstrate the use of expected values in simple decision making situations.[1]
c)Explain the limitations of the expected value technique.[1]
(Decision trees and conditional profit tables are excluded).
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