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。
F ENTERPRISE BANKRUPTCY LAW
1.Acceptance of the application for bankruptcy
a)Understand the circumstances under which a party shall apply for bankruptcy.[1]
b)Describe the time limit and relevant procedures for court having accepted the bankruptcy application.[2]
c)Explain the legal effect on the procedures of other cases where a court accepts the bankruptcy application.[2]
2.Bankruptcy administrator and functions of administrators
a)Explain the qualification of bankruptcy administrators and their designation.[2]
b)Explain the function of bankruptcy administrators.[2]
3.Debtor's assets
a)Describe the conditions on the revocation of debtor's acts.[2]
b)Explain the rules on the treatment of debtor's assets and debts.[2]
4.Bankruptcy expenses and community liabilities
a)Explain the coverage of bankruptcy expenses.[2]
b)Explain the coverage of community liabilities.[2]
c)Explain the settlement of bankruptcy expenses and community liabilities.[2]
5.Declaration of the creditor's right
a)Describe the time limit for declaration of the creditor's right.[1]
b)Explain the rules on the various special circumstances to declare the creditor's right.[2]
6.Creditors'meeting and creditors'committee
a)Explain the functions of creditors'meeting and its holding.[2]
b)Explain the decision-making mechanism of creditors'meeting and judicial remedy.[2]
c)Explain the duty of bankruptcy administrator to report to the creditors'committee.[2]
7.Rectification and compromise
a)Understand the meaning of rectification.[1]
b)Explain the rules on the period of rectification,formulation of rectification,approval of rectification plan and implementation of rectification plan.[2]
c)Understand the meaning of compromise in the process of enterprise bankruptcy,explain the rules on compromise.[2]
8. Bankruptcy liquidation
a)Explain the conditions and time limit for announcement of bankruptcy.[2]
b)Understand the rule on conversion.[1]
c)Explain the rules on the distribution of insolvent assets.[2]
d)Explain the conditions and procedures for the conclusion of bankruptcy liquidation.[2]
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