ACCA2011年6月份考試大綱(F5)(12)

　　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(wǎng)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(xù)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(guī)劃學習，并為每一部分的考點提供詳細的信息。

　　SUMMARY OF CHANGES TO F5

　　RATIONALE FOR CHANGES TO STUDY GUIDE PAPER F5

　　ACCA periodically reviews its qualification syllabuses so that they fully meet the needs of stakeholders such as employers,students,regulatory and advisory bodies and learning providers.As a result of the latest review,ACCA is making changes to the ACCA Qualification effective from June 2011.With each syllabus is included a specific rationale for these changes as far as each examination syllabus and study guide is concerned.

　　Due to planned changes in the F2 syllabus,the F5 syllabus and study guide has changed to include areas that the new F2 is no longer covering,such as short term decisions.

　　Additionally,as a result of feedback regarding the intellectual gap between F5 and P5 papers.Some items in the study guide of F5 which were considered to be of higher intellectual level have been removed from F5 and included in either P5 or P3.

　　Finally the syllabus has been updated to include areas that are considered important but not explicitly covered in the management accounting stream of papers

　　The main changes to the F5 syllabus are as shown in Tables 1 and 2 below:

　　

　　

　　

　　Please note that the learning curve formula on the standard ACCA formula sheet is changed.Currently,it shows the formula as related to costs rather than time which leads to a lot of mistakes by students in the exams.It now reads as follows:

　　Y=axb

　　Where:

　　Y=cumulative average time per unit to produce x units.

　　a=the time taken for the first unit of output

　　x=the cumulative number of units b the index of learning(log LR/log 2)

　　LR=the learning rate as a decimal

　　There is also a new formula added to the formula sheet and reads as follows:

　　MR=a-2bQ

　　2011年ACCA考試輔導招生方案>>