为了帮助考生系统的复习ACCA考试全面的了解2011年ACCA考试的相关重点，小编特编辑汇总了2011年ACCA考试辅导资料，希望对您参加本次考试有所帮助！！

INTELLECTUAL LEVELS

The syllabus is designed to progressively broaden and deepen the knowledge,skills and professional values demonstrated by the student on their way through the qualification.

The specific capabilities within the detailed syllabuses and study guides are assessed at one of three intellectual or cognitive levels:

Level 1:Knowledge and comprehension

Level 2:Application and analysis

Level 3:Synthesis and evaluation

Very broadly,these intellectual levels relate to the three cognitive levels at which the Knowledge module,the Skills module and the Professional level are assessed.

Each subject area in the detailed study guide included in this document is given a 1,2,or 3 superscript,denoting intellectual level,marked at the end of each relevant line.This gives an indication of the intellectual depth at which an area could be assessed within the examination.However,while level 1 broadly equates with the Knowledge module,level 2 equates to the Skills module and level 3 to the Professional level,some lower level skills can continue to be assessed as the student progresses through each module and level.This reflects that at each stage of study there will be a requirement to broaden,as well as deepen capabilities.It is also possible that occasionally some higher level capabilities may be assessed at lower levels.

LEARNING HOURS

The ACCA qualification does not prescribe or recommend any particular number of learning hours for examinations because study and learning patterns and styles vary greatly between people and organisations.This also recognises the wide diversity of personal,professional and educational circumstances in which ACCA students find themselves.

Each syllabus contains between 23 and 35 main subject area headings depending on the nature of the subject and how these areas have been broken down.