ACCA2011年6月份考試大綱(F9)(5)

　　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(xì)的信息。

　　RATIONALE

　　The syllabus for Paper F9,Financial Management,is designed to equip candidates with the skills that would be expected from a finance manager responsible for the finance function of a business.The paper,therefore,starts by introducing the role and purpose of the financial management function within a business.Before looking at the three key financial management decisions of investing,financing,and dividend policy,the syllabus explores the economic environment in which such decisions are made.

　　The next section of the syllabus is the introduction of investing decisions.This is done in two stages-investment in(and the management of)working capital and the appraisal of long-term investments.

　　The next area introduced is financing decisions.This section of the syllabus starts by examining the various sources of business finance,including dividend policy and how much finance can be raised from within the business.Cost of capital and other factors that influence the choice of the type of capital a business will raise then follows.The principles underlying the valuation of business and financial assets,including the impact of cost of capital on the value of business,is covered next.

　　The syllabus finishes with an introduction to,and examination of,risk and the main techniques employed in the management of such risk.