2011年6月份ACCA考试F2管理会计大纲:MAIN CAPABILITIES

2026-02-08
58作文网将陆续公布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。

  To develop knowledge and understanding of how to prepare and process basic cost and quantitative information to support management in planning and decision-making in a variety of business contexts.

  MAIN CAPABILITIES

  On successful completion of this paper,candidates should be able to:

  A Explain the nature and purpose of cost and management accounting

  B Describe costs by classification,behaviour and purpose

  C Apply essential business mathematics and use computer spreadsheets

  D Explain and apply cost accounting techniques

  E Prepare and coordinate budgets and standard costing for planning, feedback and control

  F Use management accounting techniques to make and support decision-making.