ACCA2011年6月份考试大纲(P4)(5)

　　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。

　　RATIONALE

　　This syllabus develops upon the core financial management knowledge and skills covered in the F9,Financial Management,syllabus at the Fundamentals level and prepares candidates to advise management and/or clients on complex strategic financial management issues facing an organisation.

　　The syllabus starts by exploring the role and responsibility of a senior executive or advisor in meeting competing needs of stakeholders within the business environment of multinationals.The syllabus then re-examines investment and financing decisions,with the emphasis moving towards the strategic consequences of making such decisions in a domestic,as well as international,context.Candidates are then expected to develop further advisory skills in planning strategic acquisitions and mergers and corporate re-organisations.

　　The next part of the syllabus covers the role of a treasury function in large complex corporate structures.It re-examines,in the broadest sense,the existence of risk in business and the sophisticated strategies which are employed in order to manage such risks.This is a build-up on what candidates would have covered in the F9,Financial Management,syllabus and the P1,Professional Accountant,syllabus.The syllabus finishes by examining the impact of emerging issues in finance.