®无忧考网将陆续公布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.
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.
