ACCA P7（United Kingdom）历年试题大全（2002年-2008年）

包含（2002年-2008年）ACCA P7（United Kingdom）历年考试真题及答案，文件列表如下：
Dec-2002.PDF、Dec-2003.PDF、Dec-2004.PDF、Dec-2005.PDF、Dec-2006.PDF、Dec-2007.PDF、Dec-2008.PDF；
June-2003.PDF、June-2004.PDF、June-2005.PDF、June-2006.PDF、June-2007.PDF、June-2008.PDF；

2 Rosie Ltd is the parent company of an expanding group of companies. The group’s main business activity is the
manufacture of engine parts. In January 2008 the acquisition of Dylan Ltd was completed, and the group is currently
considering the acquisition of Maxwell Ltd, a large company which would increase the group’s operating facilities by
around 40%. All subsidiaries are wholly owned. The group structure is summarised below:
You are an audit manager in Chien & Co, a firm of Chartered Certified Accountants, and you are reviewing the working
papers completed on the final audit of Rosie Ltd and the Rosie Group for the year ended 31 January 2008. Your firm
has audited all current components of the group for several years, but the target company Maxwell Ltd is audited by
a different firm.
The management of Rosie Ltd has provided the audit team with some information about Maxwell Ltd to aid business
understanding, but little audit work is considered necessary as the acquisition, if it goes ahead, will be after the audit
report has been issued. Information provided includes audited financial statements for the year ended 31 January
2008, an organisational structure, several customer contracts, and prospective financial information for the next two
years. This seems to be all of the information that the directors of Rosie Ltd have available. The finance director, Leo
Sabat, is hoping that the other directors will agree that an externally provided due diligence investigation should be
carried out urgently, before any investment decision is made, however the other directors feel this is not needed, as
the financial statements of Maxwell Ltd have already been audited. Leo has asked you to prepare a report to explain
to the other directors the purpose of due diligence, and the difference between due diligence and an audit of financial
statements, which will be presented at the next board meeting.
Goodwill on the acquisition of Dylan Ltd is recognised in the consolidated balance sheet at ￡750,000. The calculation
provided by the client is shown below:
￡’000
Cost of Investment:
Cash consideration 2,500
Deferred consideration payable 31 January 2009 1,500
Contingent consideration payable 31 January 2012 if Dylan Ltd’s turnover
grows 5% per annum 1,000
——
5,000
Net assets acquired (4,250)
——
Goodwill on acquisition 750
——
All of the figures in the schedule above are material to the financial statements of Rosie Ltd and the Rosie Group.