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ACCA2011年6月份考试大纲(F7)(13)

普通 来源:www.accaglobal.com 2011-01-06

  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。

  7.Provisions,contingent liabilities and contingent assets

  a)Explain why an accounting standard on provisions is necessary.[2]

  b)Distinguish between legal and constructive obligations.[2]

  c)State when provisions may and may not be made and demonstrate how they should be accounted for.[2]

  d)Explain how provisions should be measured.[1]

  e)Define contingent assets and liabilities and describe their accounting treatment.[2]

  f)Identify and account for:[2]

  i)warranties/guarantees

  ii)onerous contracts

  iii)environmental and similar provisions

  iv) provisions for future repairs or refurbishments.

  8.Impairment of assets

  a)Define an impairment loss.[2]

  b)Identify the circumstances that may indicate impairments to assets.[2]

  c)Describe what is meant by a cash generating unit.[2]

  d)State the basis on which impairment losses should be allocated,and allocate an impairment loss to the assets of a cash generating unit.[2]

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