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ACCA2011年6月份考試大綱(P2)(4)
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。
AIM
To apply knowledge,skills and exercise professional judgement in the application and evaluation of financial reporting principles and practices in a range of business contexts and situations.
MAIN CAPABILITIES
On successful completion of this paper candidates should be able to:
A Discuss the professional and ethical duties of the accountant
B Evaluate the financial reporting framework
C Advise on and report the financial performance of entities
D Prepare the financial statements of groups of entities in accordance with relevant accounting standards
E Explain reporting issues relating to specialised entities
F Discuss the implications of changes in accounting regulation on financial reporting
G Appraise the financial performance and position of entities
H Evaluate current developments
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