ACCA2011年6月份考試大綱(F7)(11)

　　隨著ACCA2010年12月份考試的結束,考生正式進入ACCA2011年6月份的考試備考當中,為幫助廣大考生迅速掌握考試要點,定位好備考重點,正保會計網校本著服務廣大考生、努力讓廣大考生的復習、備考事半功倍的宗旨,將陸續(xù)公布2011年6月份ACCA考試大綱和學習指南,以饗考生！該大綱和學習指南旨在幫助考生規(guī)劃學習,并為每一部分的考點提供詳細的信息。

　　C FINANCIAL STATEMENTS

　　1.Statements of Cash flows

　　a)Prepare a statement of cash flows for a single entity(not a group)in accordance with relevant accounting  standards using the direct and the indirect method.^[2]

　　b)Compare the usefulness of cash flow information with that of an income statement or statement of comprehensive income.^[2]

　　c)Interpret a statement of cash flows(together with other financial information)to assess the performance and financial position of an entity.^[2]

　　2.Tangible non-current assets

　　a)Define and compute the initial measurement of a non-current(including a self-constructed)asset.^[2]

　　b)Identify subsequent expenditure that may be capitalised(including borrowing costs),distinguishing between capital and revenue items.^[2]

　　c)Discuss the requirements of relevant accounting standards in relation to the revaluation of non-current assets.^[2]

　　d)Account for revaluation and disposal gains and losses for non-current assets.^[2]

　　e)Compute depreciation based on the cost and revaluation models and on assets that have two or more significant parts(complex assets).^[2]

　　f)Apply the provisions of relevant accounting standards in relation to accounting for government grants.^[2]

　　g)Discuss why the treatment of investment properties should differ from other properties.^[2]

　　h)Apply the requirements of relevant accounting standards for investment property.^[2]