ACCA2011年6月份考试大纲(P4)(7)

　　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。

　　APPROACH TO EXAMINING THE SYLLABUS

　　The P4,Advanced Financial Management,paper builds upon the skills and knowledge examined in the F9,Financial Management,paper.At this stage candidates will be expected to demonstrate an integrated knowledge of the subject and an ability to relate their technical understanding of the subject to issues of strategic importance to the company.The study guide specifies the wide range of contextual understanding that is required to achieve a satisfactory standard at this level.

　　Examination Structure

　　The examination will be a three-hour paper in two sections:

　　Section A:

　　Section A will contain two compulsory questions,comprising between 50 and 70 marks in total.

　　Section A will normally cover significant issues relevant to the senior financial manager or advisor and will be set in the form of a short case study or scenario.The requirements of the section A questions are such that candidates will be expected to show a comprehensive understanding of issues from across the syllabus.Each question will contain a mix of computational and discursive elements.Each question in section A will comprise of between 25 and 40 marks.Candidates will be expected to provide answers in a specified form such as a short report or board memorandum commensurate with the professional level of the paper.

　　Section B:

　　In section B candidates will be asked to answer two from three questions,comprising of between 15 and 25 marks each.

　　Section B questions are designed to provide a more focused test of the syllabus with,normally,one question being wholly discursive.

　　Total 100 marks