ACCA2011年6月份考试大纲(F2)(2)

　　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。

　　INTELLECTUAL LEVELS

　　The syllabus is designed to progressively broaden and deepen the knowledge,skills and professional values demonstrated by the student on their way through the qualification.

　　The specific capabilities within the detailed syllabuses and study guides are assessed at one of three intellectual or cognitive levels:

　　Level 1:Knowledge and comprehension

　　Level 2:Application and analysis

　　Level 3:Synthesis and evaluation

　　Very broadly,these intellectual levels relate to the three cognitive levels at which the Knowledge module,the Skills module and the Professional level are assessed.

　　Each subject area in the detailed study guide included in this document is given a 1,2,or 3 superscript,denoting intellectual level,marked at the end of each relevant line.This gives an indication of the intellectual depth at which an area could be assessed within the examination.However,while level 1 broadly equates with the Knowledge module,level 2 equates to the Skills module and level 3 to the Professional level,some lower level skills can continue to be assessed as the student progresses through each module and level.This reflects that at each stage of study there will be a requirement to broaden,as well as deepen capabilities.It is also possible that occasionally some higher level capabilities may be assessed at lower levels.

　　LEARNING HOURS

　　The ACCA qualification does not prescribe or recommend any particular number of learning hours for examinations because study and learning patterns and styles vary greatly between people and organisations.This also recognises the wide diversity of personal,professional and educational circumstances in which ACCA students find themselves.

　　Each syllabus contains between 23 and 35 main subject area headings depending on the nature of the subject and how these areas have been broken down.

　　GUIDE TO EXAM STRUCTURE

　　The structure of examinations varies within and between modules and levels.

　　The Fundamentals level examinations contain 100% compulsory questions to encourage candidates to study across the breadth of each syllabus.

　　The Knowledge module is assessed by equivalent two-hour paper based and computer based examinations.

　　The Skills module examinations are all paper based three-hour papers.The structure of papers varies from ten questions in the Corporate and Business Law(F4)paper to four 25 mark questions in Financial Management(F9).Individual questions within all Skills module papers will attract between 10 and 30 marks.

　　The Professional level papers are all three-hour paper based examinations,all containing two sections.Section A is compulsory,but there will be some choice offered in Section B.

　　For all three hour examination papers,ACCA has introduced 15 minutes reading and planning time.

　　This additional time is allowed at the beginning of each three-hour examination to allow candidates to read the questions and to begin planning their answers before they start writing in their answer books.This time should be used to ensure that all the information and exam requirements are properly read and understood.

　　During reading and planning time candidates may only annotate their question paper.They may not write anything in their answer booklets until told to do so by the invigilator.

　　The Essentials module papers all have a Section A containing a major case study question with all requirements totalling 50 marks relating to this case.Section B gives students a choice of two from three 25 mark questions.

　　Section A of each of the Options papers contains 50-70 compulsory marks from two questions,each attracting between 25 and 40 marks.Section B will offer a choice of two from three questions totalling 30-50 marks,with each question attracting between 15 and 25 marks.

　　The pass mark for all ACCA Qualification examination papers is 50%.

　　GUIDE TO EXAMINATION ASSESSMENT

　　ACCA reserves the right to examine anything contained within the study guide at any examination session.This includes knowledge,techniques,principles,theories,and concepts as specified.

　　For the financial accounting,audit and assurance,law and tax papers except where indicated otherwise,ACCA will publish examinable documents once a year to indicate exactly what regulations and legislation could potentially be assessed within identified examination sessions.

　　For paper based examinations regulation issued or legislation passed on or before 30 th September annually,will be assessed from June 1^st of the following year to May 31^st of the year after. Please refer to the examinable documents for the paper(where relevant)for further information.Regulation issued or legislation passed in accordance with the above dates may be examinable even if the effective date is in the future.The term issued or passed relates to when regulation or legislation has been formally approved.

　　The term effective relates to when regulation or legislation must be applied to an entity transactions and business practices.

　　The study guide offers more detailed guidance on the depth and level at which the examinable documents will be examined.The study guide should therefore be read in conjunction with the examinable documents list.

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