ACCA2011年6月份考试大纲(F9)(7)

　　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。

　　APPROACH TO EXAMINING THE SYLLABUS

　　The syllabus for Paper F9 aims to develop the skills expected of a finance manager who is responsible for the finance function of a business.The paper also prepares candidates for more advanced and specialist study in Paper P4,Advanced Financial Management.

　　The syllabus is assessed by a three-hour paperbased examination consisting of four compulsory 25-mark questions.All questions will have computational and discursive elements.The balance between computational and discursive content will continue in line with the pilot paper.

　　Candidates are provided with a formulae sheet and tables of discount and annuity factors.

　　Study Guide

　　A FINANCIAL MANAGEMENT FUNCTION

　　1.The nature and purpose of financial management

　　a)Explain the nature and purpose of financial management.^[1]

　　b)Explain the relationship between financial management and financial and management accounting.^[1]

　　2.Financial objectives and the relationship with corporate strategy

　　a)Discuss the relationship between financial objectives,corporate objectives and corporate strategy.^[2]

　　b)Identify and describe a variety of financial objectives,including:^[2]

　　i)shareholder wealth maximisation

　　ii)profit maximisation

　　iii)earnings per share growth

　　3.Stakeholders and impact on corporate objectives

　　a)Identify the range of stakeholders and their objectives.^[2]

　　b)Discuss the possible conflict between stakeholder objectives.^[2]

　　c)Discuss the role of management in meeting stakeholder objectives,including the application of agency theory.^[2]

　　d)Describe and apply ways of measuring achievement of corporate objectives

　　including:^[2]

　　i)ratio analysis,using appropriate ratios such as return on capital employed,return on equity,earnings per share and dividend per share

　　ii)changes in dividends and share prices as part of total shareholder return

　　e)Explain ways to encourage the achievement of stakeholder objectives,including:^[2]

　　i)managerial reward schemes such as share options and performance-related pay

　　ii)regulatory requirements such as corporate governance codes of best practice and stock exchange listing regulations

　　4.Financial and other objectives in not-for-profit organisations

　　a)Discuss the impact of not-for-profit status on financial and other objectives.^[2]

　　b)Discuss the nature and importance of Value for Money as an objective in not-for-profit organisations.^[2]

　　c)Discuss ways of measuring the achievement of objectives in not-for-profit organisations.^[2]