ACCA2011年6月份考試大綱(P4)(6)

　　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。

 　　DETAILED SYLLABUS

　　A Role and responsibility towards stakeholders

　　1.The role and responsibility of senior financial executive/advisor

　　2.Financial strategy formulation

　　3.Conflicting stakeholder interests

　　4.Ethical issues in financial management

　　5.Impact of environmental issues on corporate objectives and on governance

　　B Economic environment for multinationals

　　1.Management of international trade and finance

　　2.Strategic business and financial planning for multinationals

　　C Advanced investment appraisal

　　1.Discounted cash flow techniques and the use of free cash flows

　　2.Application of option pricing theory in investment decisions and valuation

　　3.Impact of financing on investment decisions and adjusted present values

　　4.International investment and financing decisions

　　D Acquisitions and mergers

　　1.Acquisitions and mergers versus other growth strategies

　　2.Valuation for acquisitions and mergers

　　3.Regulatory framework and processes

　　4.Financing acquisitions and mergers

　　E Corporate reconstruction and re-organisation

　　1.Financial reconstruction

　　2.Business re-organisation

　　F Treasury and advanced risk management techniques

　　1.The role of the treasury function in multinationals

　　2.The use of financial derivatives to hedge against forex risk

　　3.The use of financial derivatives to hedge against interest rate risk

　　4.Dividend policy in multinationals and transfer pricing

　　G Emerging issues in finance and financial management

　　1.Developments in world financial markets

　　2.Developments in international trade and finance