ACCA2011年6月份考试大纲(P5)(2)

　　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。

　　Reading List

　　ACCA has one Approved Learning Partner-Content(Platinum)which is BPP Learning Media.In addition there are ALP-c(Gold)who also publish text books for ACCA examinations.BPP and the Gold ALP-c base their study texts on the detailed contents of the study guides as published by ACCA.All approved study content providers will be subject to extensive quality assurance by ACCA,but the highest level of approval-Platinum-will benefit from an exclusive examiner review of content.There will be only one Platinum approved study content provider over a three-year period,and BPP Learning Media are ACCA's inaugural Platinum study content provider.In addition ACCA examiners may also suggest other text books where appropriate,which students can refer to when widening their reading beyond the approved study texts.These are listed at the end of this study guide.

　　A learning content provider for study and/or revision material and/or extra reading can be found by searching for your paper within the following link.

　　

　　Relevant articles will also be published in student accountant.

　　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.