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ACCA2011年6月份考試大綱(P4)(4)
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。
AIM
To apply relevant knowledge,skills and exercise professional judgement as expected of a senior financial executive or advisor,in taking or recommending decisions relating to the financial management of an organisation.
MAIN CAPABILITIES
On successful completion of this paper,candidates should be able to:
A Explain and evaluate the role and responsibility of the senior financial executive or advisor in meeting conflicting needs of stakeholders
B Evaluate the impact of macro economics and recognise the role of international financial institutions in the financial management of multinationals
C Evaluate potential investment decisions and assessing their financial and strategic consequences,both domestically and internationally
D Assess and plan acquisitions and mergers as an alternative growth strategy
E Evaluate and advise on alternative corporate re-organisation strategies
F Apply and evaluate alternative advanced treasury and risk management techniques
G Identify and assess the potential impact of emerging issues in finance and financial management.
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