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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(xù)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(guī)劃學習,并為每一部分的考點提供詳細的信息。
B FINANCIAL MANAGEMENT ENVIRONMENT
1.The economic environment for business
a)Identify and explain the main macroeconomic policy targets.[1]
b)Define and discuss the role of fiscal,monetary,interest rate and exchange rate policies in achieving macroeconomic policy targets.[1]
c)Explain how government economic policy interacts with planning and decision-making in business.[2]
d)Explain the need for,and the interaction with,planning and decision-making in business of.[1]
i)competition policy
ii)government assistance for business
iii)green policies
iv)corporate governance regulation.[2]
2.The nature and role of financial markets and institutions
a)Identify the nature and role of money and capital markets,both nationally and internationally.[2]
b)Explain the role of financial intermediaries.[1]
c)Explain the functions of a stock market and a corporate bond market.[2]
d)Explain the nature and features of different securities in relation to the risk/return tradeoff.[2]
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