隨著ACCA2010年12月份考試的結(jié)束,考生正式進(jìn)入ACCA2011年6月份的考試備考當(dāng)中,為幫助廣大考生迅速掌握考試要點(diǎn),定位好備考重點(diǎn),正保會計(jì)網(wǎng)校本著服務(wù)廣大考生、努力讓廣大考生的復(fù)習(xí)、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(xué)習(xí)指南,以饗考生！該大綱和學(xué)習(xí)指南旨在幫助考生規(guī)劃學(xué)習(xí),并為每一部分的考點(diǎn)提供詳細(xì)的信息。

　　APPROACH TO EXAMINING THE SYLLABUS

　　The syllabus for Paper F9 aims to develop the skills expected of a finance manager who is responsible for the finance function of a business.The paper also prepares candidates for more advanced and specialist study in Paper P4,Advanced Financial Management.

　　The syllabus is assessed by a three-hour paperbased examination consisting of four compulsory 25-mark questions.All questions will have computational and discursive elements.The balance between computational and discursive content will continue in line with the pilot paper.

　　Candidates are provided with a formulae sheet and tables of discount and annuity factors.

　　Study Guide

　　A FINANCIAL MANAGEMENT FUNCTION

　　1.The nature and purpose of financial management

　　a)Explain the nature and purpose of financial management.^[1]

　　b)Explain the relationship between financial management and financial and management accounting.^[1]

　　2.Financial objectives and the relationship with corporate strategy

　　a)Discuss the relationship between financial objectives,corporate objectives and corporate strategy.^[2]

　　b)Identify and describe a variety of financial objectives,including:^[2]

　　i)shareholder wealth maximisation

　　ii)profit maximisation

　　iii)earnings per share growth

　　3.Stakeholders and impact on corporate objectives

　　a)Identify the range of stakeholders and their objectives.^[2]

　　b)Discuss the possible conflict between stakeholder objectives.^[2]

　　c)Discuss the role of management in meeting stakeholder objectives,including the application of agency theory.^[2]

　　d)Describe and apply ways of measuring achievement of corporate objectives

　　including:^[2]

　　i)ratio analysis,using appropriate ratios such as return on capital employed,return on equity,earnings per share and dividend per share

　　ii)changes in dividends and share prices as part of total shareholder return

　　e)Explain ways to encourage the achievement of stakeholder objectives,including:^[2]

　　i)managerial reward schemes such as share options and performance-related pay

　　ii)regulatory requirements such as corporate governance codes of best practice and stock exchange listing regulations

　　4.Financial and other objectives in not-for-profit organisations

　　a)Discuss the impact of not-for-profit status on financial and other objectives.^[2]

　　b)Discuss the nature and importance of Value for Money as an objective in not-for-profit organisations.^[2]

　　c)Discuss ways of measuring the achievement of objectives in not-for-profit organisations.^[2]