ACCA2011年6月份考试大纲(F1)(1)

为帮助广大考生迅速掌握考试要点，定位好备考重点，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。
　　Accountant in Business (F1) June ; December 2010 and June 2011
　　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).
　　Reading lists
　　ACCA has two official publishers:BPP Learning Media and Kaplan Publishing.Both these publishers base their study texts on the detailed contents of the study guides as published by ACCA.ACCA takes no editorial responsibility for the detailed content of these study texts although ACCA examiners will annually review their content for general appropriateness and relevance in supporting effective study towards ACCA examinations.In addition ACCA examiners will recommend other text books where appropriate,which students may read in order to widen their reading beyond the approved study texts.Relevant articles will also be published in student accountant.

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