ACCA2011年6月份考试大纲(P4)(1)

　　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.

　　This syllabus and study guide is designed to help with planning study and to provide detailed information on what could be assessed in any examination session.

　　THE STRUCTURE OF THE SYLLABUS AND STUDY GUIDE

　　Relational diagram of paper with other papers This diagram shows direct and indirect links between this paper and other papers preceding or following it.Some papers are directly underpinned by other papers such as Advanced Performance Management by Performance Management.These links are shown as solid line arrows.Other papers only have indirect relationships with each other such as links existing between the accounting and auditing papers.The links between these are shown as dotted line arrows.This diagram indicates where you are expected to have underpinning knowledge and where it would be useful to review previous learning before undertaking study.

　　Overall aim of the syllabus

　　This explains briefly the overall objective of the paper and indicates in the broadest sense the capabilities to be developed within the paper.

　　Main capabilities

　　This paper‘s aim is broken down into several main capabilities which divide the syllabus and study guide into discrete sections.

　　Relational diagram of the main capabilities

　　This diagram illustrates the flows and links between the main capabilities(sections)of the syllabus and should be used as an aid to planning teaching and learning in a structured way.

　　Syllabus rationale

　　This is a narrative explaining how the syllabus is structured and how the main capabilities are linked.The rationale also explains in further detail what the examination intends to assess and why.

　　Detailed syllabus

　　This shows the breakdown of the main capabilities(sections)of the syllabus into subject areas.This is the blueprint for the detailed study guide.

　　Approach to examining the syllabus

　　This section briefly explains the structure of the examination and how it is assessed.

　　Study Guide

　　This is the main document that students,tuition providers and publishers should use as the basis of their studies,instruction and materials.Examinations will be based on the detail of the study guide which comprehensively identifies what could be assessed in any examination session.The study guide is a precise reflection and breakdown of the syllabus.It is divided into sections based on the main capabilities identified in the syllabus.These sections are divided into subject areas which relate to the sub-capabilities included in the detailed syllabus.Subject areas are broken down into sub-headings which describe the detailed outcomes that could be assessed in examinations.These outcomes are described using verbs indicating what exams may require students to demonstrate,and the broad intellectual level at which these may need to be demonstrated(*see intellectual levels below).