ACCA2011年6月份考试大纲(F2)(7)

　　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。

　　4.Marginal and absorption costing

　　a)Explain the importance of,and apply,the concept of contribution.^[1]

　　b)Demonstrate and discuss the effect of absorption and marginal costing on inventory valuation and profit determination.^[2]

　　c)Calculate profit or loss under absorption and marginal costing. ^[2]

　　d)Reconcile the profits or losses calculated under absorption and marginal costing.^[2]

　　e)Describe the advantages and disadvantages of absorption and marginal costing.^[1]

　　5.Job and batch costing

　　a)Describe the characteristics of job and batch costing.^[1]

　　b)Describe the situations where the use of job or batch costing would be appropriate.^[1]

　　c)Prepare cost records and accounts in job and batch costing situations.^[1]

　　d)Establish job costs from given information. ^[1]

　　6.Process costing

　　a)Describe the characteristics of process costing.^[1]

　　b)Describe the situations where the use of process costing would be appropriate.^[1]

　　c)Explain the concepts of normal and abnormal losses and abnormal gains.^[1]

　　d)Calculate the cost per unit of process outputs.^[1]

　　e)Prepare process accounts involving normal and abnormal losses and abnormal gains.^[1]

　　f)Calculate and explain the concept of equivalent units.^[1]

　　g)Apportion process costs between work remaining in process and transfers out of a process using the weighted average and FIFO methods.^[2]

　　h)Prepare process accounts in situations where work remains incomplete.^[2]

　　i)Prepare process accounts where losses and gains are identified at different stages of the process.^[1]

　　j)Distinguish between by-products and joint products.^[1]

　　k)Value by-products and joint products at the point of separation.^[1]

　　l)Prepare process accounts in situations where by-products and/or joint products occur.^[2]

　　（Situations involving work-in-process and losses in the same process are excluded).

　　7.Service/operation costing

　　a)Identify situations where the use of service/operation costing is appropriate.^[1]

　　b)Illustrate suitable unit cost measures that may be used in different service/operation situations.^[1]

　　c)Carry out service cost analysis in simple service industry situations.^[1]

　　E BUDGETING AND STANDARD COSTING

　　1.Nature and purpose of budgeting

　　a)Explain why organisations use budgeting.^[1]

　　b)Explain the administrative procedures used in the budgeting process.^[1]

　　c)Describe the stages in the budgeting process.^[1]

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