ACCA2011年6月份考試大綱(P3)(1)

　　隨著ACCA2010年12月份考試的結束，考生正式進入ACCA2011年6月份的考試備考當中，為幫助廣大考生迅速掌握考試要點，定位好備考重點，正保會計網校本著服務廣大考生、努力讓廣大考生的復習、備考事半功倍的宗旨，將陸續公布2011年6月份ACCA考試大綱和學習指南，以饗考生！該大綱和學習指南旨在幫助考生規劃學習，并為每一部分的考點提供詳細的信息。

　　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).