ACCA2011年6月份考试大纲(P3)(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。

　　G FINANCIAL ANALYSIS

　　1.The link between strategy and finance

　　a)Explain the relationship between strategy and finance^[3]

　　i)Managing for value

　　ii)Financial expectations of stakeholders

　　iii)Funding strategies

　　2.Finance decisions to formulate and support business strategy

　　a)Determine the overall investment requirements of the business.^[2]

　　b)Evaluate alternative sources of finance for these investments and their associated risks.^[3]

　　c)Efficiently and effectively manage the current and non-current assets of the business from a finance and risk perspective.^[2]

　　3.The role of cost and management accounting in strategic planning and decision-making

　　a)Explain the role,advantages and possible limitations of a budgetary process.^[2]

　　b)Explain the principles of standard costing,its role in variance analysis and suggest possible reasons for identified variances.^[3]

　　c)Evaluate strategic and operational decisions taking into account risk and uncertainty using decision trees.^[3]

　　d)Evaluate the following strategic options using marginal and relevant costing techniques.^[3]

　　i)Make or buy decisions

　　ii)Accepting or declining special contracts

　　iii)Closure or continuation decisions

　　iv)Effective use of scarce resources

　　4.Financial implications of making strategic choices and of implementing strategic actions

　　a)Apply efficiency ratios to assess how efficiently an organisation uses its current resources.^[2]

　　b)Apply appropriate gearing ratios to assess the risks associated with financing and investment in the organisation.^[2]

　　c)Apply appropriate liquidity ratios to assess the organisation's short-term commitments to creditors and employees.^[2]

　　d)Apply appropriate profitability ratios to assess the viability of chosen strategies.^[2]

　　e)Apply appropriate investment ratios to assist investors and shareholders in evaluating organisational performance and strategy.^[2]