ACCA2011年6月份考试大纲(F7)(16)

　　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.

　　E ANALYSING AND INTERPRETING FINANCIAL STATEMENTS

　　1.Limitations of financial statements

　　a)Indicate the problems of using historic information to predict future performance and trends.^[2]

　　b)Discuss how financial statements may be manipulated to produce a desired effect(creative accounting,window dressing).^[2]

　　c)Recognise how related party relationships have the potential to mislead users.^[2]

　　d)Explain why figures in a statement of financial position may not be representative of average values throughout the period for example,due to:^[2]

　　i)seasonal trading

　　ii)major asset acquisitions near the end of the accounting period.

　　2.Calculation and interpretation of accounting ratios and trends to address users'and stakeholders'needs

　　a)Define and compute relevant financial ratios.^[2]

　　b)Explain what aspects of performance specific ratios are intended to assess.^[2]

　　c)Analyse and interpret ratios to give an assessment of an entity's performance and financial position in comparison with:^[2]

　　i)an entity's previous period's financial statements

　　ii)another similar entity for the same reporting period

　　iii)industry average ratios.

　　d)Interpret an entity's financial statements to give advice from the perspectives of different stakeholders.^[2]

　　e)Discuss how the interpretation of current value based financial statements would differ from those using historical cost based accounts.^[1]

　　3.Limitations of interpretation techniques

　　a)Discuss the limitations in the use of ratio analysis for assessing corporate performance.^[2]

　　b)Discuss the effect that changes in accounting policies or the use of different accounting polices between  entities can have on the ability to interpret performance.^[2]

　　c)Indicate other information,including non-financial information,that may be of relevance to the assessment of an entity's performance.^[1]

　　4.Specialised,not-for-profit and public sector entities

　　a)Discuss the different approaches that may be required when assessing the performance of specialised,not-for-profit and public sector organisations.^[1]

　　READING LIST

　　This section only contains examiner suggested reading which is in addition to the study texts and/or revision materials and/or other reading listed within the learning content provider directory.

　　Additional examiner suggested reading:

　　Clare Finch,A student's guide to International Financial Reporting Standards Kaplan Publishing

　　Further details on reading lists and Approved Learning Content can be found in the first few sections of this guide and on the following link.