ACCA2011年6月份考试大纲(P4)(4)

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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。

　　AIM

　　To apply relevant knowledge,skills and exercise professional judgement as expected of a senior financial executive or advisor,in taking or recommending decisions relating to the financial management of an organisation.

　　MAIN CAPABILITIES

　　On successful completion of this paper,candidates should be able to:

　　A Explain and evaluate the role and responsibility of the senior financial executive or advisor in meeting conflicting needs of stakeholders

　　B Evaluate the impact of macro economics and recognise the role of international financial institutions in the financial management of multinationals

　　C Evaluate potential investment decisions and assessing their financial and strategic consequences,both domestically and internationally

　　D Assess and plan acquisitions and mergers as an alternative growth strategy

　　E Evaluate and advise on alternative corporate re-organisation strategies

　　F Apply and evaluate alternative advanced treasury and risk management techniques

　　G Identify and assess the potential impact of emerging issues in finance and financial management.