ACCA2011年6月份考试大纲(F5)(4)

来源: www.accaglobal.com 编辑： 2011/01/03 10:26:26　字体：大小

　　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。

　　AIM

　　To develop knowledge and skills in the application of management accounting techniques to quantitative and qualitative information for planning,decision-making,performance evaluation,and control

　　On successful completion of this paper,candidates should be able to:

　　A Explain and apply cost accounting techniques

　　B Select and appropriately apply decision-making techniques to facilitate business decisions and promote efficient and effective use of scarce business resources，appreciating the risks and uncertainty inherent in business and controlling those risks

　　C Identify and apply appropriate budgeting techniques and methods for planning and control

　　D Use standard costing systems to measure and control business performance and to identify remedial action

　　E Assess the performance of a business from both a financial and non-financial viewpoint，appreciating the problems of controlling divisionalised businesses and the importance of allowing for external aspects.