ACCA2011年6月份考试大纲(F3)(3)

　　随着ACCA2010年12月份考试的结束，考生正式进入ACCA2011年6月份的考试备考当中，为帮助广大考生迅速掌握考试要点，定位好备考重点，正保会计网校本着服务广大考生、努力让广大考生的复习、备考事半功倍的宗旨，将陆续公布2011年6月份ACCA考试大纲和学习指南，以飨考生！该大纲和学习指南旨在帮助考生规划学习，并为每一部分的考点提供详细的信息。

　　Computer based examinations

　　Documents listed as being examinable for the June examinations are also examinable for corresponding computer based examinations between the start of the June examination session and the beginning of December.  Documents which are examinable for the December examinations are also examinable for the corresponding computer based examinations between the start of the December examination session and the beginning of June.

　　GUIDE TO EXAMINATION ASSESSMENT

　　ACCA reserves the right to examine anything contained within the study guide at any examination session. This includes knowledge,techniques,principles,theories,and concepts as specified.

　　For the financial accounting,audit and assurance,law and tax papers except where indicated otherwise,ACCA will publish examinable documents once a year to indicate exactly what regulations and legislation could potentially be assessed within identified examination sessions.

　　For paper based examinations regulation issued or legislation passed on or before 30^th September annually,will be assessed from June 1^st of the following year to May 31^st of the year after.Please refer to the examinable documents for the paper(where relevant)for further information.Regulation issued or legislation passed in accordance with the above dates may be examinable even if the effective date is in the future.The term issued or passed relates to when regulation or legislation has been formally approved.

　　The term effective relates to when regulation or legislation must be applied to an entity transactions and business practices.

　　The study guide offers more detailed guidance on the depth and level at which the examinable documents will be examined.The study guide should therefore be read in conjunction with the examinable documents list.

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