ACCA2011年6月份考试大纲(F7)(6)

　　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。

　　AIM

　　To develop knowledge and skills in understanding and applying accounting standards and the theoretical framework in the preparation of financial statements of entities,including groups and how to analyse and interpret those financial statements.

　　MAIN CAPABILITIES

　　On successful completion of this paper candidates should be able to:

　　A Discuss and apply a conceptual framework for financial reporting.

　　B Discuss a regulatory framework for financial reporting.

　　C Prepare and present financial statements which conform with International accounting standards.

　　D Account for business combinations in accordance with International accounting standards.

　　E Analyse and interpret financial statements.

　　2011年ACCA考试辅导招生方案>>