2011年6月ACCA考试F8考试真题.docxVIP

PAGE PAGE # 2011年6月ACCA考试F8考试真题 ALL FIVE questions are compulsory and MUST be attempted 1 In troducti on Tinkerbell Toys Co (Tinkerbell) is a manufacturer of children s building block toys; they have been trading for over 35 years and they sell to a wide variety of customers in cludi ng large and small toy retailers across the coun try. The compa ny s year e nd is 31 May 2011. The compa ny has a large manu facturi ng pla nt, four large warehouses and a head office. Upon manu facture, the toys are stored in one of the warehouses un til they are despatched to customers. The company does n