ACCA2011年6月份考试大纲(P5)(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

　　Paper P5 builds on paper F5,Performance Management,and candidates are expected to have a thorough understanding of the paper F5 syllabus.In addition,candidates will also be required to apply the principles and techniques covered in paper F2,Management Accounting.

　　Paper P5 has a link with Paper P3,Business Analysis,in the areas of strategic planning and control and performance measurement.

　　EXAMINATION STRUCTURE

　　The examination will be a three hour paper in two sections:

　　Section A

　　Section A will comprise two compulsory questions comprising between 50 and 70 marks in total.Each question will comprise of between 25 and 40 marks.

　　Section B

　　In section B candidates will be asked to answer two from three questions comprising of between 15 and 25 marks each.

　　Total 100 marks