ACCA2011年6月份考試大綱(F3)(3)

　　隨著ACCA2010年12月份考試的結(jié)束，考生正式進入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，定位好備考重點，正保會計網(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提供詳細的信息。

　　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.

　　2011年ACCA考試輔導(dǎo)招生方案>>