整理了2011年6月份ACCA考試《F6稅務(wù)》大綱，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。
THE STRUCTURE OF THE SYLLABUS AND
STUDY GUIDE
Relational diagram of paper with other papers
This diagram shows where any direct and indirect links between this paper and other papers preceding or following it.Some papers are directly underpinned by other papers such as Advanced Performance Management by Performance Management.These links are shown as solid line arrows.Other papers only have indirect relationships with each other,such as links existing between the accounting and auditing papers.The links between these are shown as dotted line arrows.This diagram indicates where you are expected to have underpinning knowledge and where it would be useful to review previous learning before undertaking study.
Overall aim of the syllabus
This explains briefly the overall objective of the paper and indicates in the broadest sense the capabilities to be developed within the paper
Main capabilities
This paper's aim is broken down into several main capabilities which divide the syllabus and study guide into discrete sections.
Relational diagram of the main capabilities
This diagram illustrates the flows and links between the main capabilities(sections)of the syllabus and should be used as an aid to planning teaching and learning in a structured way.
Syllabus rationale
This is a narrative explaining how the syllabus is structured and how the main capabilities are linked.The rationale also explains in further detail what the examination intends to assess and why.
Detailed syllabus
This shows the breakdown of the main capabilities(sections)of the syllabus into subject areas.This is the blueprint for the detailed study guide.
Approach to examining the syllabus
This section briefly explains the structure of the examination and how it is assessed.
Study Guide
This is the main document that students,tuition providers and publishers should use as the basis of their studies,instruction and materials.Examinations will be based on the detail of the study guide which comprehensively identifies what could be assessed in any examination session.The study guide is a precise reflection and breakdown of the syllabus.It is divided into sections based on the main capabilities identified in the syllabus.These sections are divided into subject areas which relate to the sub-capabilities included in the detailed syllabus.Subject areas are broken down into sub-headings which describe the detailed outcomes that could be assessed in examinations.These outcomes are described using verbs indicating what exams may require students to demonstrate and the broad intellectual level at which these may need to be demonstrated(See intellectual levels below).
THE STRUCTURE OF THE SYLLABUS AND
STUDY GUIDE
Relational diagram of paper with other papers
This diagram shows where any direct and indirect links between this paper and other papers preceding or following it.Some papers are directly underpinned by other papers such as Advanced Performance Management by Performance Management.These links are shown as solid line arrows.Other papers only have indirect relationships with each other,such as links existing between the accounting and auditing papers.The links between these are shown as dotted line arrows.This diagram indicates where you are expected to have underpinning knowledge and where it would be useful to review previous learning before undertaking study.
Overall aim of the syllabus
This explains briefly the overall objective of the paper and indicates in the broadest sense the capabilities to be developed within the paper
Main capabilities
This paper's aim is broken down into several main capabilities which divide the syllabus and study guide into discrete sections.
Relational diagram of the main capabilities
This diagram illustrates the flows and links between the main capabilities(sections)of the syllabus and should be used as an aid to planning teaching and learning in a structured way.
Syllabus rationale
This is a narrative explaining how the syllabus is structured and how the main capabilities are linked.The rationale also explains in further detail what the examination intends to assess and why.
Detailed syllabus
This shows the breakdown of the main capabilities(sections)of the syllabus into subject areas.This is the blueprint for the detailed study guide.
Approach to examining the syllabus
This section briefly explains the structure of the examination and how it is assessed.
Study Guide
This is the main document that students,tuition providers and publishers should use as the basis of their studies,instruction and materials.Examinations will be based on the detail of the study guide which comprehensively identifies what could be assessed in any examination session.The study guide is a precise reflection and breakdown of the syllabus.It is divided into sections based on the main capabilities identified in the syllabus.These sections are divided into subject areas which relate to the sub-capabilities included in the detailed syllabus.Subject areas are broken down into sub-headings which describe the detailed outcomes that could be assessed in examinations.These outcomes are described using verbs indicating what exams may require students to demonstrate and the broad intellectual level at which these may need to be demonstrated(See intellectual levels below).