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，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。

 　　DETAILED SYLLABUS

　　A Role and responsibility towards stakeholders

　　1.The role and responsibility of senior financial executive/advisor

　　2.Financial strategy formulation

　　3.Conflicting stakeholder interests

　　4.Ethical issues in financial management

　　5.Impact of environmental issues on corporate objectives and on governance

　　B Economic environment for multinationals

　　1.Management of international trade and finance

　　2.Strategic business and financial planning for multinationals

　　C Advanced investment appraisal

　　1.Discounted cash flow techniques and the use of free cash flows

　　2.Application of option pricing theory in investment decisions and valuation

　　3.Impact of financing on investment decisions and adjusted present values

　　4.International investment and financing decisions

　　D Acquisitions and mergers

　　1.Acquisitions and mergers versus other growth strategies

　　2.Valuation for acquisitions and mergers

　　3.Regulatory framework and processes

　　4.Financing acquisitions and mergers

　　E Corporate reconstruction and re-organisation

　　1.Financial reconstruction

　　2.Business re-organisation

　　F Treasury and advanced risk management techniques

　　1.The role of the treasury function in multinationals

　　2.The use of financial derivatives to hedge against forex risk

　　3.The use of financial derivatives to hedge against interest rate risk

　　4.Dividend policy in multinationals and transfer pricing

　　G Emerging issues in finance and financial management

　　1.Developments in world financial markets

　　2.Developments in international trade and finance