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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。
B FINANCIAL MANAGEMENT ENVIRONMENT
1.The economic environment for business
a)Identify and explain the main macroeconomic policy targets.[1]
b)Define and discuss the role of fiscal,monetary,interest rate and exchange rate policies in achieving macroeconomic policy targets.[1]
c)Explain how government economic policy interacts with planning and decision-making in business.[2]
d)Explain the need for,and the interaction with,planning and decision-making in business of.[1]
i)competition policy
ii)government assistance for business
iii)green policies
iv)corporate governance regulation.[2]
2.The nature and role of financial markets and institutions
a)Identify the nature and role of money and capital markets,both nationally and internationally.[2]
b)Explain the role of financial intermediaries.[1]
c)Explain the functions of a stock market and a corporate bond market.[2]
d)Explain the nature and features of different securities in relation to the risk/return tradeoff.[2]
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