ACCA2011年6月份考试大纲(F7)(14)

　　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。

　　9.Taxation

　　a)Account for current taxation in accordance with relevant accounting standards.^[2]

　　b)Record entries relating to income tax in the accounting records.^[2]

　　c)Explain the effect of taxable temporary differences on accounting and taxable profits.^[2]

　　d)Compute and record deferred tax amounts in the financial statements.^[2]

　　10.Regulatory requirements relating to the preparation of financial statements

　　a)Describe the structure(format)and content of financial statements presented under IFRS.^[2]

　　b)Prepare an entity's financial statements in accordance with the prescribed structure and content.^[2]

　　11.Reporting financial performance

　　a)Discuss the importance of identifying and reporting the results of discontinued operations.^[2]

　　b)Define and account for non-current assets held for sale and discontinued operations.^[2]

　　c)Indicate the circumstances where separate disclosure of material items of income and expense is required.^[2]

　　d)Prepare and explain the contents and purpose of the statement of changes in equity.^[2]

　　e)Describe and prepare a statement of changes in equity.^[2]

　　f)Earnings per share(eps)

　　i)calculate the eps in accordance with relevant accounting standards(dealing with bonus issues,full market value issues and rights issues).^[2]

　　ii)explain the relevance of the diluted eps and calculate the diluted eps involving convertible debt and share options(warrants).^[2]

　　iii)explain why the trend of eps may be a more accurate indicator of performance than a company's profit trend and the importance of eps as a stock market indicator.^[2]

　　iv)discuss the limitations of using eps as a performance measure.^[3]