ACCA2011年6月份考试大纲(F9)(4)

　　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 the knowledge and skills expected of a finance manager,in relation to investment,financing,and dividend policy decisions.

　　MAIN CAPABILITIES

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

　　A Discuss the role and purpose of the financial management function

　　B Assess and discuss the impact of the economic environment on financial management

　　C Discuss and apply working capital management techniques

　　D Carry out effective investment appraisal

　　E Identify and evaluate alternative sources of business finance

　　F Explain and calculate the cost of capital and the factors which affect it

　　G Discuss and apply principles of business and asset valuations

　　H Explain and apply risk management techniques in business.