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。

　　INTELLECTUAL LEVELS

　　The syllabus is designed to progressively broaden and deepen the knowledge,skills and professional values demonstrated by the student on their way through the qualification.

　　The specific capabilities within the detailed syllabuses and study guides are assessed at one of three intellectual or cognitive levels:

　　Level 1:Knowledge and comprehension

　　Level 2:Application and analysis

　　Level 3:Synthesis and evaluation

　　Very broadly,these intellectual levels relate to the three cognitive levels at which the Knowledge module,the Skills module and the Professional level are assessed.

　　Each subject area in the detailed study guide included in this document is given a 1,2,or 3 superscript,denoting intellectual level,marked at the end of each relevant line.This gives an indication of the intellectual depth at which an area could be assessed within the examination.However,while level 1 broadly equates with the Knowledge module, level 2 equates to the Skills module and level 3 to the Professional level,some lower level skills can continue to be assessed as the student progresses through each module and level.This reflects that at each stage of study there will be a requirement to broaden,as well as deepen capabilities.It is also possible that occasionally some higher level capabilities may be assessed at lower levels.

　　LEARNING HOURS

　　The ACCA qualification does not prescribe or recommend any particular number of learning hours for examinations because study and learning patterns and styles vary greatly between people and organisations.This also recognises the wide diversity of personal,professional and educational circumstances in which ACCA students  find themselves.Each syllabus contains between 23 and 35 main subject area headings depending on the nature of the subject and how these areas have been broken down.

　　2011年ACCA考試輔導招生方案>>