ACCA2011年6月份考试大纲(P4)(9)

　　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。

　　B ECONOMIC ENVIRONMENT FOR MULTINATIONALS

　　1.Management of international trade and finance

　　a)Advise on the theory and practice of free trade and the management of barriers to trade.^[3]

　　b)Demonstrate an up to date understanding of the major trade agreements and common markets and,on the basis of contemporary circumstances,advise on their policy and strategic implications for a given business.^[3]

　　c)Discuss the objectives of the World Trade Organisation.^[2]

　　d)Discuss the role of international financial institutions within the context of a globalised economy,with particular attention to the International Monetary Fund,the Bank of International Settlements,The World Bank and the principal Central Banks(the Fed,Bank of England,European Central Bank and the Bank of Japan).^[2]

　　e)Assess the role of the international financial markets with respect to the management of global debt,the financial development of the emerging economies and the maintenance of global financial stability.^[2]

　　2.Strategic business and financial planning for multinationals

　　a)Advise on the development of a financial planning framework for a multinational taking into account:^[3]

　　i)Compliance with national governance requirements(for example the London Stock Exchange admission requirements)

　　ii)The mobility of capital across borders and national limitations on remittances and transfer pricing

　　iii)The pattern of economic and other risk exposures in the different national markets

　　iv)Agency issues in the central coordination of overseas operations and the balancing of local financial autonomy with effective central control.