ACCA2011年6月份考试大纲(F7)(12)

　　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。

　　3.Intangible assets

　　a)Discuss the nature and accounting treatment of internally generated and purchased intangibles.^[2]

　　b)Distinguish between goodwill and other intangible assets.^[2]

　　c)Describe the criteria for the initial recognition and measurement of intangible assets.^[2]

　　d)Describe the subsequent accounting treatment,including the principle of impairment tests in relation to goodwill.^[2]

　　e)Indicate why the value of purchase consideration for an investment may be less than the value of the acquired identifiable net assets and how the difference should be accounted for.^[2]

　　f)Describe and apply the requirements of relevant accounting standards to research and development expenditure.^[2]

　　4.Inventory

　　a)Describe and apply the principles of inventory valuation.^[2]

　　b)Define a construction contract and discuss the role of accounting concepts in the recognition of profit.^[2]

　　c)Describe the acceptable methods of determining the stage(percentage)of completion of a contract.^[2]

　　d)Prepare financial statement extracts for construction contracts.^[2]

　　5.Financial assets and financial liabilities

　　a)Explain the need for an accounting standard on financial instruments.^[2]

　　b)Define financial instruments in terms of financial assets and financial liabilities.^[2]

　　c)Indicate for the following categories of financial instruments how they should be measured and how any gains and losses from subsequent measurement should be treated in the financial statements:^[1]

　　i)fair value through profit and loss

　　ii)held to maturity(use of amortised cost,interest to income)

　　iii)available for sale(carried at fair value with changes to equity,but dividends to income)

　　iv)loans and receivables

　　d)Distinguish between debt and equity capital.^[2]

　　e)Apply the requirements of relevant accounting standards to the issue and finance costs of:^[2]

　　i)equity

　　ii)redeemable preference shares and debt instruments with no conversion rights(principle of amortised cost)

　　iii)convertible debt

　　6.Leases

　　a)Explain why recording the legal form of a finance lease can be misleading to users(referring to the commercial substance of such leases).^[2]

　　b)Describe and apply the method of determining a lease type (i.e.an operating or finance lease).^[2]

　　c)Discuss the effect on the financial statements of a finance lease being incorrectly treated as an operating lease.^[2]

　　d)Account for assets financed by finance leases in the records of the lessee.^[2]

　　e)Account for operating leases in the records of the lessee.^[2]