ACCA2011年6月份考試大綱(F7)(8)

　　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(diǎn),定位好備考重點(diǎn),正保會(huì)計(jì)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(diǎn)提供詳細(xì)的信息。

　　APPROACH TO EXAMINING THE SYLLABUS

　　The syllabus is assessed by a three-hour paper-based examination.

　　All questions are compulsory.It will contain both computational and discursive elements.Some questions will adopt a scenario/case study approach.

　　Question 1 will be a 25 mark question on the preparation of group financial statements and/or extracts thereof,and may include a small discussion element.Computations will be designed to test an understanding of principles.

　　Question 2,for 25 marks,will test the reporting of non-group financial statements.This may be from information in a trial balance or by restating draft financial statements.

　　Question 3,for 25 marks,is likely to be an appraisal of an entity's performance and may involve statements of cash flows.

　　Questions 4 and 5 will cover the remainder of the syllabus and will be worth 15 and 10 marks respectively.

　　An individual question may often involve elements that relate to different subject areas of the syllabus.For example the preparation of an entity's financial statements could include matters relating to several accounting standards.

　　Questions may ask candidates to comment on the appropriateness or acceptability of management's opinion or chosen accounting treatment.An understanding of accounting principles and concepts and how these are applied to practical examples will be tested.

　　Questions on topic areas that are also included in Paper F3 will be examined at an appropriately greater depth in this paper.

　　Candidates will be expected to have an appreciation of the need for specified accounting standards and why they have been issued.For detailed or complex standards,candidates need to be aware of their principles and key elements.

　　2011年ACCA考試輔導(dǎo)招生方案>>