ACCA历年真题及答案P4-2010J.pdfVIP

Professional Level – Options Module 4 Advanced Financial P Management Thursday 10 June 2010 r e p Time allowed Reading and planning: 15 minutes Writing: 3 hours a This paper is divided into two sections: Section A – BOTH questions are compulsory and MUST be attempted Section B – TWO questions ONLY to be attempted Formulae and tables are on pages 6–10. P Do NOT open this paper until instructed by the supervisor. During reading and planning time only the question paper may be annotated. You must NOT write in your answer booklet until instructed by the supervisor. This question paper must not be removed from the examination hall. The Association of Chartered Certified Accountants Section A – BOTH questions are compulsory and MUST be attempted 1 The Seal Island Nuclear Power Company has received initial planning consent for an Advanced Boiling Water Reactor. This project is one of a number that has been commissioned by the Government of Roseland to help solve the energy needs of its expanding population of 60 million and meet its treaty obligations by cutting CO emissions to 50% of their 2 2010 levels by 2030. The project proposal is now moving to the detailed planning stage which will include a full investment appraisal within the financial plan. The financial plan so far developed has been based upon experience of this reactor design