ACCA2011年6月份考試大綱(F3)(5)

　　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。

　　Study Guide

　　A THE CONTEXT AND PURPOSE OF FINANCIAL REPORTING

　　1.The reasons for and objectives of financial reporting

　　a)Define financial reporting-recording,analysing and summarising financial data.^[1]

　　b)Identify and define types of business entity-sole trader,partnership,limited liability company.^[1]

　　c)Recognise the legal differences between a sole trader,partnership and a limited liability company.^[1]

　　d)Identify the advantages and disadvantages of operating as a limited liability company,sole trader or partnership.^[1]

　　e)Understand the nature,principles and scope of financial reporting.^[1]

　　2.Users'and stakeholders'needs

　　a)Identify the users of financial statements and state and differentiate between their information needs.^[1]

　　3.The main elements of financial reports

　　a)Understand and identify the purpose of each of the main financial statements.^[1]

　　b)Define and identify assets,liabilities,equity,revenue and expenses.^[1]

　　4.The regulatory framework

　　a)Understand the role of the regulatory system including the roles of the International Accounting Standards Committee Foundation(IASCF),the International Accounting Standards Board(IASB),the Standards Advisory Council(SAC)and the International Financial Reporting Interpretations Committee(IFRIC).^[1]

　　b)Understand the role of International Financial Reporting Standards.^[1]

　　B THE QUALITATIVE CHARACTERISTICS OF FINANCIAL INFORMATION AND THE FUNDAMENTAL BASES OF ACCOUNTING

　　1.The qualitative characteristics of financial reporting

　　a)Define,understand  and apply accounting concepts and qualitative characteristics:^[1]

　　i)Fair presentation

　　ii)Going concern

　　iii)Accruals

　　iv)Consistency

　　v)Materiality

　　vi)Relevance

　　vii)Reliability

　　viii)Faithful representation

　　ix)Substance over form

　　x)Neutrality

　　xi)Prudence

　　xii)Completeness

　　xiii)Comparability

　　xiv)Understandability

　　xv)Business entity concept

　　b)Understand the balance between qualitative characteristics. ^[1]

　　2.Alternative bases used in the preparation of financial information

　　a)Identify and explain the main characteristics of alternative valuation bases e.g.historical cost,replacement cost,net realisable value,economic value.^[1]

　　b)Understand the advantages and disadvantages of historical cost accounting.^[1]

　　c)Understand the provision of International Financial Reporting Standards governing financial statements regarding changes in accounting policies.^[1]

　　d)Identify the appropriate accounting treatment if a company changes a material accounting policy.^[1]

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