随着ACCA2010年12月份考试的结束，考生正式进入ACCA2011年6月份的考试备考当中，为帮助广大考生迅速掌握考试要点，定位好备考重点，正保会计网校本着服务广大考生、努力让广大考生的复习、备考事半功倍的宗旨，将陆续公布2011年6月份ACCA考试大纲和学习指南，以飨考生！该大纲和学习指南旨在帮助考生规划学习，并为每一部分的考点提供详细的信息。
2.Functional budgets
a)Explain the term'principal budget factor'.[1]
b)Prepare budgets for sales,production,materials(usage and purchases),labour and overheads.[1]
3.Flexible budgets and standard costing
a)Explain and prepare fixed,flexible and flexed budgets.[1]
b)Explain the purpose and principles of standard costing.[1]
c)Establish the standard cost per unit under absorption and marginal costing.[1]
4.Basic variance analysis under absorption and marginal costing
a)Calculate the following variances:[1]
i)Sales price and volume
ii)Materials total,price and usage
iii)Labour total,rate and efficiency
iv)Variable overhead total,expenditure and efficiency
v)Fixed overhead total,expenditure and,where appropriate,volume,capacity and efficiency.
b)Interpret all the variances in 4(a).[1]
c)Explain possible causes of all the variances in 4(a).[1]
d)Describe the interrelationships between the variances in 4(a).[1]
e)Calculate actual or standard figures where the variances in 4(a)are given.[1]
5.Reconciliation of budgeted profit and actual profit
a)Reconcile budgeted profit with actual profit under standard absorption costing.[1]
b)Reconcile budgeted profit or contribution with actual profit or contribution under standard marginal costing.[1]
F SHORT-TERM DECISION-MAKING TECHNIQUES
1.Cost-volume-profit(CVP)analysis
a)Calculate and interpret a break-even point and a margin of safety.[2]
b)Demonstrate an understanding of,and use,the concepts of a target profit or revenue and a contribution to sales ratio.[2]
c)Identify the elements in traditional and contribution break-even charts and profit/volume charts.[1]
d)Apply CVP analysis to single-product situations.[2]
(Multi-product break-even charts and profit/volume charts are excluded).
2.Relevant costing
a)Explain the concept of relevant costing.[1]
b)Calculate the relevant costs for materials,labour and overheads.[2]
c)Calculate the relevant costs associated with non-current assets.[1]
d)Explain and apply the concept of opportunity cost.[1]
3.Limiting factors
a)Identify a single limiting factor.[1]
b)Determine the optimal production plan where an organisation is restricted by a single limiting factor.[2]
c)Formulate a linear programming problem involving two variables.[1]
d)Determine the optimal solution to a linear programming problem using a graphical approach.[1]
e)Use simultaneous equations,where appropriate,in the solution of a linear programming problem.[1]
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