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ProfessionalLevel–EssentialsModule1
P
Professional
Accountantr
Monday8December2008e
p
Timeallowed
Readingandnning:15minutesa
Writing:3hours
Thispaperisdividedintotwosections:
SectionA–ThisONEquestioniscompulsoryandMUSTbeattempted
SectionB–TWOquestionsONLYtobeattemptedP
DoNOTopenthispaperuntilinstructedbythesupervisor.
Duringreadingandnningtimeonlythequestionpapermay
beannotated.YoumustNOTwriteinyouranswerbookletuntil
instructedbythesupervisor.
Thisquestionpapermustnotberemovedfromtheexaminationhall.
TheAssociationofCharteredCertifiedAccountants
A部分–本题为必答题,必须作答
1SwanHill公司(SHC,一家上市公司)的研究的科学家们在制造其主要产品的过程中有了一个非
常重要的发现。科学总监SonjaRainbow博士董事会,这一突破被称为
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