ACCA2011年6月份考试大纲(F7)(11)

　　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。

　　C FINANCIAL STATEMENTS

　　1.Statements of Cash flows

　　a)Prepare a statement of cash flows for a single entity(not a group)in accordance with relevant accounting  standards using the direct and the indirect method.^[2]

　　b)Compare the usefulness of cash flow information with that of an income statement or statement of comprehensive income.^[2]

　　c)Interpret a statement of cash flows(together with other financial information)to assess the performance and financial position of an entity.^[2]

　　2.Tangible non-current assets

　　a)Define and compute the initial measurement of a non-current(including a self-constructed)asset.^[2]

　　b)Identify subsequent expenditure that may be capitalised(including borrowing costs),distinguishing between capital and revenue items.^[2]

　　c)Discuss the requirements of relevant accounting standards in relation to the revaluation of non-current assets.^[2]

　　d)Account for revaluation and disposal gains and losses for non-current assets.^[2]

　　e)Compute depreciation based on the cost and revaluation models and on assets that have two or more significant parts(complex assets).^[2]

　　f)Apply the provisions of relevant accounting standards in relation to accounting for government grants.^[2]

　　g)Discuss why the treatment of investment properties should differ from other properties.^[2]

　　h)Apply the requirements of relevant accounting standards for investment property.^[2]