ACCA2011年6月份考试大纲(P2)(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 is assessed by a three-hour paper-based examination.It examines professional competences within the corporate reporting environment.

　　Students will be examined on concepts,theories,and principles,and on their ability to question and comment on proposed accounting treatments.

　　Students should be capable of relating professional issues to relevant concepts and practical situations.The evaluation of alternative accounting practices and the identification and prioritisation of issues will be a key element of the paper.Professional and ethical judgement will need to be exercised,together with the integration of technical knowledge when addressing corporate reporting issues in a business context.

　　Global issues will be addressed via the current issues questions on the paper.Students will be required to adopt either a stakeholder or an external focus in answering questions and to demonstrate personal skills such as problem solving,dealing with information and decision making.

　　The paper also deals with specific professional knowledge appropriate to the preparation and presentation of consolidated and other financial statements from accounting data,to conform with accounting standards.

　　The paper will comprise two sections.

　　Section A will consist of one scenario based question worth 50 marks.It will deal with the preparation of consolidated financial statements including group statements of cash flows and with issues in financial reporting.

　　Students will be required to answer two out of three questions in Section B,which will normally comprise two questions which will be scenario or case-study based and one essay question which may have some computational element. Section B could deal with any aspects of the syllabus.