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ACCA2011年6月份考試大綱(F7)(13)
隨著ACCA2010年12月份考試的結(jié)束,考生正式進(jìn)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(diǎn),定位好備考重點(diǎn),正保會(huì)計(jì)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(diǎn)提供詳細(xì)的信息。
7.Provisions,contingent liabilities and contingent assets
a)Explain why an accounting standard on provisions is necessary.[2]
b)Distinguish between legal and constructive obligations.[2]
c)State when provisions may and may not be made and demonstrate how they should be accounted for.[2]
d)Explain how provisions should be measured.[1]
e)Define contingent assets and liabilities and describe their accounting treatment.[2]
f)Identify and account for:[2]
i)warranties/guarantees
ii)onerous contracts
iii)environmental and similar provisions
iv) provisions for future repairs or refurbishments.
8.Impairment of assets
a)Define an impairment loss.[2]
b)Identify the circumstances that may indicate impairments to assets.[2]
c)Describe what is meant by a cash generating unit.[2]
d)State the basis on which impairment losses should be allocated,and allocate an impairment loss to the assets of a cash generating unit.[2]
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