ACCA2011年6月份考试大纲(F2)(5)

　　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。

　　Study Guide

　　A THE NATURE AND PURPOSE OF COST AND MANAGEMENT ACCOUNTING

　　1.Accounting for management

　　a)Distinguish between data and information.^[1]

　　b)Identify and explain the attributes of good information.^[1]

　　c)Outline the managerial processes of planning,decision making and control.^[1]

　　d)Explain the difference between strategic,tactical and operational planning.^[1]

　　e)Distinguish between cost,profit,investment and revenue centres.^[1]

　　f)Describe the differing needs for information of cost,profit,investment and revenue centre managers.^[1]

　　2.Cost and management accounting versus financial accounting

　　a)Describe the purpose and role of cost and management accounting within an organisation's management information system.^[1]

　　b)Compare and contrast financial accounting with cost and management accounting.^[1]

　　B COST CLASSIFICATION,BEHAVIOUR AND PURPOSE

　　1.Production and non-production costs

　　a)Explain and illustrate production and non-production costs.^[1]

　　b)Describe the different elements of production cost-materials,labour and overheads.^[1]

　　c)Describe the different elements of non-production cost-administrative,selling,distribution and finance.^[1]

　　d)Explain the importance of the distinction between production and non-production costs when valuing output and inventories.^[1]

　　2.Direct and indirect costs

　　a)Distinguish between direct and indirect costs in manufacturing and non-manufacturing organisations.^[1]

　　b)Identify examples of direct and indirect costs in manufacturing and non-manufacturing organisations.^[1]

　　c)Explain and illustrate the concepts of cost objects,cost units and cost centres.^[1]

　　3.Fixed and variable costs

　　a)Describe and illustrate,graphically,different types of cost behaviour.^[1]

　　b)Explain and provide examples of costs that fall into the categories of fixed,stepped fixed and variable costs.^[1]

　　c)Use high/low analysis to separate the fixed and variable elements of total costs including situations involving stepped fixed costs and changes in the variable cost per unit.^[2]

　　d)Explain the structure of linear functions and equations.^[1]

　　C BUSINESS MATHEMATICS AND COMPUTER SPREADSHEETS

　　1.Dealing with uncertainty

　　a)Explain and calculate an expected value.^[1]

　　b)Demonstrate the use of expected values in simple decision making situations.^[1]

　　c)Explain the limitations of the expected value technique.^[1]

　　（Decision trees and conditional profit tables are excluded).

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