ACCA2011年6月份考試大綱(P2)(7)

　　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(wǎng)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。

　　APPROACH TO EXAMINING THE SYLLABUS

　　The syllabus is assessed by a three-hour paper-based examination.It examines professional competences within the corporate reporting environment.

　　Students will be examined on concepts,theories,and principles,and on their ability to question and comment on proposed accounting treatments.

　　Students should be capable of relating professional issues to relevant concepts and practical situations.The evaluation of alternative accounting practices and the identification and prioritisation of issues will be a key element of the paper.Professional and ethical judgement will need to be exercised,together with the integration of technical knowledge when addressing corporate reporting issues in a business context.

　　Global issues will be addressed via the current issues questions on the paper.Students will be required to adopt either a stakeholder or an external focus in answering questions and to demonstrate personal skills such as problem solving,dealing with information and decision making.

　　The paper also deals with specific professional knowledge appropriate to the preparation and presentation of consolidated and other financial statements from accounting data,to conform with accounting standards.

　　The paper will comprise two sections.

　　

　　Section A will consist of one scenario based question worth 50 marks.It will deal with the preparation of consolidated financial statements including group statements of cash flows and with issues in financial reporting.

　　Students will be required to answer two out of three questions in Section B,which will normally comprise two questions which will be scenario or case-study based and one essay question which may have some computational element. Section B could deal with any aspects of the syllabus.