ACCA2011年6月份考试大纲(P2)(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 apply knowledge,skills and exercise professional judgement in the application and evaluation of financial reporting principles and practices in a range of business contexts and situations.

　　MAIN CAPABILITIES

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

　　A Discuss the professional and ethical duties of the accountant

　　B Evaluate the financial reporting framework

　　C Advise on and report the financial performance of entities

　　D Prepare the financial statements of groups of entities in accordance with relevant accounting standards

　　E Explain reporting issues relating to specialised entities

　　F Discuss the implications of changes in accounting regulation on financial reporting

　　G Appraise the financial performance and position of entities

　　H Evaluate current developments