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及時接收考試資訊及
備考信息
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。
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.
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