ACCA2011年6月份考试大纲(F2)(6)

　　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。

　　2.Statistics for business

　　a)Calculate a correlation coefficient and a coefficient of determination.^[1]

　　b)Explain the concepts in(a)and interpret the coefficients calculated in(a).^[1]

　　c)Establish a linear function using regression analysis and interpret the results.^[2]

　　3.Use of computer spreadsheets

　　a)Explain the role and features of a computer spreadsheet system.^[1]

　　b)Demonstrate a basic understanding of the use of computer spreadsheets.^[1]

　　c)Identify applications for computer spreadsheets in cost and management accounting.^[1]

　　D COST ACCOUNTING TECHNIQUES

　　1.Accounting for materials

　　a)Describe the different procedures and documents necessary for the ordering,receiving and issuing of materials from inventory.^[1]

　　b)Describe the control procedures used to monitor physical and'book'inventory and to minimise discrepancies and losses. ^[1]

　　c)Interpret the entries and balances in the material inventory account.^[1]

　　d)Identify,explain and calculate the costs of ordering and holding inventory(including buffer inventory).^[1]

　　e)Calculate and interpret optimal reorder quantities.^[2]

　　f)Calculate and interpret optimal reorder quantities when discounts apply.^[1]

　　g)Produce calculations to minimise inventory costs when inventory is gradually replenished.^[1]

　　h)Describe and apply appropriate methods for establishing reorder levels where demand in the lead time is constant.^[1]

　　2.Accounting for labour

　　a)Calculate direct and indirect costs of labour.^[1]

　　b)Explain the methods used to relate input labour costs to work done.^[1]

　　c)Prepare the journal and ledger entries to record labour cost inputs and outputs.^[1]

　　d)Describe different remuneration methods:time- based systems,piecework systems and individual and group incentive schemes.^[1]

　　e)Calculate the level,and analyse the costs and causes of labour turnover.^[1]

　　f)Explain and calculate labour efficiency,capacity and production volume ratios ^[1]

　　g)Interpret the entries in the labour account.^[1]

　　3.Accounting for overheads

　　a)Explain the different treatment of direct and indirect expenses.^[1]

　　b)Describe the procedures involved in determining production overhead absorption rates.^[1]

　　c)Allocate and apportion production overheads to cost centres using an appropriate basis.^[1]

　　d)Reapportion service cost centre costs to production cost centres(using the reciprocal method where service cost centres work for each other).^[2]

　　e)Select,apply and discuss appropriate bases for absorption rates.^[2]

　　f)Prepare journal and ledger entries for manufacturing overheads incurred and absorbed.^[1]

　　g)Calculate and explain the under and over absorption of overheads.^[1]

　　h)Apply methods of relating non-production overheads to cost units.^[1]

　　2011年ACCA考试辅导招生方案>>