ACCA2011年6月份考試大綱(P4)(5)

　　隨著ACCA2010年12月份考試的結(jié)束，考生正式進入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的信息。

　　RATIONALE

　　This syllabus develops upon the core financial management knowledge and skills covered in the F9,Financial Management,syllabus at the Fundamentals level and prepares candidates to advise management and/or clients on complex strategic financial management issues facing an organisation.

　　The syllabus starts by exploring the role and responsibility of a senior executive or advisor in meeting competing needs of stakeholders within the business environment of multinationals.The syllabus then re-examines investment and financing decisions,with the emphasis moving towards the strategic consequences of making such decisions in a domestic,as well as international,context.Candidates are then expected to develop further advisory skills in planning strategic acquisitions and mergers and corporate re-organisations.

　　The next part of the syllabus covers the role of a treasury function in large complex corporate structures.It re-examines,in the broadest sense,the existence of risk in business and the sophisticated strategies which are employed in order to manage such risks.This is a build-up on what candidates would have covered in the F9,Financial Management,syllabus and the P1,Professional Accountant,syllabus.The syllabus finishes by examining the impact of emerging issues in finance.