ACCA2011年6月份考試大綱(P4)(9)

　　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。

　　B ECONOMIC ENVIRONMENT FOR MULTINATIONALS

　　1.Management of international trade and finance

　　a)Advise on the theory and practice of free trade and the management of barriers to trade.^[3]

　　b)Demonstrate an up to date understanding of the major trade agreements and common markets and,on the basis of contemporary circumstances,advise on their policy and strategic implications for a given business.^[3]

　　c)Discuss the objectives of the World Trade Organisation.^[2]

　　d)Discuss the role of international financial institutions within the context of a globalised economy,with particular attention to the International Monetary Fund,the Bank of International Settlements,The World Bank and the principal Central Banks(the Fed,Bank of England,European Central Bank and the Bank of Japan).^[2]

　　e)Assess the role of the international financial markets with respect to the management of global debt,the financial development of the emerging economies and the maintenance of global financial stability.^[2]

　　2.Strategic business and financial planning for multinationals

　　a)Advise on the development of a financial planning framework for a multinational taking into account:^[3]

　　i)Compliance with national governance requirements(for example the London Stock Exchange admission requirements)

　　ii)The mobility of capital across borders and national limitations on remittances and transfer pricing

　　iii)The pattern of economic and other risk exposures in the different national markets

　　iv)Agency issues in the central coordination of overseas operations and the balancing of local financial autonomy with effective central control.