特许公认会计师协会P2国际企业报告2016年3 6月样题.pdfVIP

ProfessionalLevel–EssentialsModule)

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N

CorporateReportingI

(International)(

March/June2016–SampleQuestions2

P

r

Timeallowede

Readingandnning:15minutes

Writing:3hours

Thisquestionpaperisdividedintotwosections:p

SectionA–ThisONEquestioniscompulsoryandMUSTbeattempted

SectionB–TWOquestionsONLYtobeattempteda

DoNOTopenthisquestionpaperuntilinstructedbythesupervisor.

Duringreadingandnningtimeonlythequestionpapermaybe

annotated.YoumustNOTwriteinyouranswerbookletuntil

instructedbythesupervisor.P

Thisquestionpapermustnotberemovedfromtheexaminationhall.

TheAssociationof

CharteredCertified

Accountants

A部分–本题为必答题，必须作答

1以下信息与韦斯顿的财务报表有关：

韦斯顿：截至1月31日的财务状况表

20162015

$m$m

资产

非流动资产

物业、厂房和设备352386

商誉419

其他无形资产3727

对联营企业的投资102