分类： 特许公认会计师（ACCA）国际认证资格考试

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ACCA P1 2007-2008年考试真题及答案

Professional
Accountant
Monday 8 December 2008

The Association of Chartered Certified Accountants

Section A – This ONE question is compulsory and MUST be attempted
1 The scientists in the research laboratories of Swan Hill Company (SHC, a public listed company) recently made a very
important discovery about the process that manufactured its major product. The scientific director, Dr Sonja Rainbow,
informed the board that the breakthrough was called the ‘sink method’. She explained that the sink method would
enable SHC to produce its major product at a lower unit cost and in much higher volumes than the current process.
It would also produce lower unit environmental emissions and would substantially improve product quality compared
to its current process and indeed compared to all of the other competitors in the industry.
SHC currently has 30% of the global market with its nearest competitor having 25% and the other twelve producers
sharing the remainder. The company, based in the town of Swan Hill, has a paternalistic management approach and
has always valued its relationship with the local community. Its website says that SHC has always sought to maximise
the benefit to the workforce and community in all of its business decisions and feels a great sense of loyalty to the
Swan Hill locality which is where it started in 1900 and has been based ever since.
As the board considered the implications of the discovery of the sink method, chief executive Nelson Cobar asked
whether Sonja Rainbow was certain that SHC was the only company in the industry that had made the discovery and
she said that she was. She also said that she was certain that the competitors were ‘some years’ behind SHC in their
research.

Required:
(a) Assess the secrecy option using Tucker’s model for decision-making. (10 marks)
(b) Distinguish between strategic and operational risks, and explain why the secrecy option would be a source
of strategic risk. (10 marks)
(c) Mr Cobar, the chief executive of SHC, has decided to draft two alternative statements to explain both possible
outcomes of the secrecy/licensing decision to shareholders. Once the board has decided which one to pursue,
the relevant draft will be included in a voluntary section of the next corporate annual report.
Required:
(i) Draft a statement in the event that the board chooses the secrecy option. It should make a convincing
business case and put forward ethical arguments for the secrecy option. The ethical arguments should
be made from the stockholder (or pristine capitalist) perspective. (8 marks)
(ii) Draft a statement in the event that the board chooses the licensing option. It should make a convincing
business case and put forward ethical arguments for the licensing option. The ethical arguments should
be made from the wider stakeholder perspective. (8 marks)
(iii) Professional marks for the persuasiveness and logical flow of arguments: two marks per statement.
(4 marks)
(d) Corporate annual reports contain both mandatory and voluntary disclosures.
Required:
(i) Distinguish, using examples, between mandatory and voluntary disclosures in the annual reports of
public listed companies. (6 marks)
(ii) Explain why the disclosure of voluntary information in annual reports can enhance the company’s
accountability to equity investors. (4 marks)
(50 marks)

2009（ACCA）P2冲刺串讲 – PAPER P2 FINAL REVIEW PPT资料

Contents – group accounting
Review of what you are required at Paper F7 stage
Review of the effects of newly issued IFRS on simple group question
Effects of newly issued IFRS3 and IAS27 on complex group question
Indirect holding
Piecemeal acquisition
Disposal
Foreign currency translation
Group cash flow statement
GROUP ACCOUNTING
The concepts and basic principles in relation to consolidated financial statements are involved in:

IFRS 3 Business Combinations (revised in January 2008)
IAS 27 Consolidated and Separate Financial Statements (revised in January 2008)

IAS 28 Investments in Associates
What you are required at Paper F7 stage
Preparation of consolidated statement of financial position under the circumstance of a single group

Calculation of goodwill, NCI and consolidated reserve
Dealing with FV adjustments
Dealing with intercompany items
Dealing with pre-acquisition dividend
Dealing with associate
inclusion in or exclusion from consolidation

2009年12月ACCA考试P1冲刺串讲 – Paper P1 Professional Accountant REVISION COURSE PDF

Paper P1 Professional Accountant REVISION COURSE

For Dec. 2009 Exam

Lecturer: Mr. Chen

ACCA Paper P1
Professional Accountant
Core Areas & Relevant Questions

Corporate Governance
z The fundamental principles underlying good corporate governance. You may be asked
to define and explain any of the core principles of corporate governance, for examples
transparency/ openness was examined in Q1(a) in the December 2007 exam.
z Governance. In both exams so far the examiner has described a scenario where there is
an international conference discussing some aspect of corporate governance.
z The question requirements usually then require a discussion of two contrasting points of
view in respect of governance, Rules v principles or for and against harmonization of
corporate governance codes.
z The corporate governance best practice. You are likely to be given a scenario which
describes a business with poor corporate governance and be asked to assess its
corporate governance practices. ( June 2008 exam, question 3,and December 2008
exam question 3)
z Role and composition of various committees (December 2008 exam Q2)

Internal control and risk management
z Identification and assessment of business risk and/or a review of internal control
mechanisms. In sittings to date the examiner has asked for risks in the scenario to be

identified and then either assessed or a suitable risk response identified, (June 2008
exam, question 1(b) and (c) and December 2008 question 2(b) )
z Risk assessment and management
z Internal control (inc. internal audit)

Ethics and responsibility
z Professional values and ethics. This may be similar to questions on independence in
audit and assurance or may go beyond that to look at the wider obligations of
professional accountants (June 2008 exam, question 2)
z Ethical conflict resolution models (AAA and Tucker’s five questions) (2008/2009Study
Text question 9)
z Ethical Stances (particularly the Gray Owen Adams Model using 7 approaches to CSR)
z Ethics or corporate social responsibility (including sustainability). The questions in
this area have either been knowledge based for example in June 2008 recall a definition
of sustainable development. (December 2008 Q1 – the use of Tuckers model for ethical
decision making and question 4 deontology v teleology in the context of the use of child
labour.)

ACCA F4讲义 – Corporate and Business Law中英文DOC

Contents
HOW TO USE THIS HANDOUT4
HOW TO PREPARE FOR THE EXAM5
HOW TO PASS THE EXAM: EXAM SKILLS6
Session 1 ESSENTIAL ELEMENTS OF THE LEGAL SYSTEM10
Session 2 FORMATION OF CONTRACT25
Session 3 CONTENT OF CONTRACT43
Session 4 BREACH OF CONTRACT AND REMEDIES50
Session 5 THE LAW OF OBLIGATIONS――TORTS57
Session 6 EMPLOYMENT LAW68
Session 7 AGENCY LAW79
Session 8 PARTNERSHIPS82
Session 9 CORPORATIONS AND LEGAL PERSONALITY89
Session 10 COMPANY FORMATION96
Session 11 CAPITAL AND FINANCING OF COMPANIES102
Session 12 COMPANY DIRECTORS113
Session 13 OTHER COMPANY OFFICERS120
Session 14 COMPANY MEETINGS AND RESOLUTIONS125
Session 15 INSOLVENCY129
Session 16 CORPORATE GOVERNANCE134
Session 17 FRAUDULENT BEHAVIOUR139
APPENDIX 1: EXAMINER’S APPROACH TO F4(ENG)146
APPENDIX 2: EXAMINABILITY OF CA2006149
APPENDIX 3: COMPANIES ACT 2006 – PART ONE150
APPENDIX 4: COMPANIES ACT 2006- PART TWO158
APPENDIX 5: TABLE OF COMMENCEMENT DATES165
APPENDIX 6: MODIFICATION IN SYLLABUS (F4)169
APPENDIX 7: PAPER F4（ENG）Dec 2007173
APPENDIX 8: MOCK EXAM185

HOW TO USE THIS HANDOUT

1. Symbols:
★: exam points which have been tested in past exams. Student must know these points.
Others: potential exam points which have not been tested in past exams. However, these points could possibly be tested in the future. So students should also know these points.
Exam Practice: previous exam problems which would help you to understand those exam points including potential ones.

2. Exam questions statistics:
A useful tool for your preparation, listing all the points which have been tested in past exam. With this statistics, you could find out your focus during your preparation.

3. Sessions and practical questions:
This handout includes sessions in accordance with relevant sessions of the syllabus. Each session includes one practical question. All those practical questions are real exam questions appeared in past exams.

Part One: Legal System
(Including Session 1)

英国法律制度简介
英国法律的主要特征简单概况如下：（1）英国法律的基础是普通法的传统，它是几百年来由法官们通过判例而发展起来的一种“法官造法”制度，先例判决是英国法律制度的一个重要渊源；（2）法官在发展判例法和解释议会的制定法的含义方面发挥了重要作用。（3）法院的审理程序是控辩式，法官不调查案情，只是根据双方当事人提供给法庭的证据作出判决。法官通常不调查事实和收集证据，在法官眼里，只用证据，没有事实。
一、法院体系
英国的法院体系除了各种法院和治安官法庭外，还有许多具有准司法权的裁判所、委员会等，分别根据制定法的授权，专门处理某一方面的争议。
具有制定判例的能力：
上议院－－英国法院体系中，实际上的最高法院是作为终审法院的上议院。上议院享有民事和刑事的上诉终审权。
上诉法院－－The Court of Appeal，设刑事庭和民事庭，负责审理上诉案件。
高等法院－－The High Court，设王座庭，大法官庭和家事庭，对高等法院的判决不服的，可向上诉法院上诉。
不具有制定判例的能力：
王冠法院－－Crown Court，分不同辖区设立的刑事法院，目前唯一实行陪审制度的英国法院。

ACCA F5历年考试真题及答案大全（2002年-2008年）

包含（2002年-2008年）ACCA F5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；

In month 2 the following data applies:
Standard costs for 1 tonne of brown rice
– 1·4 tonnes of rice seeds are needed at a cost of $60 per tonne
– It takes 2 labour hours of work to produce 1 tonne of brown rice and labour is normally paid $18 per hour. Idle
time is expected to be 10% of hours paid; this is not reflected in the rate of $18 above.
– 2 hours of variable overhead at a cost of $30 per hour
– The standard selling price is $240 per tonne
– The standard contribution per tonne is $56 per tonne
Budget information for month 2 is
– Fixed costs were budgeted at $210,000 for the month
– Budgeted production and sales were 8,400 tonnes
The actual results for month 2 were as follows:
Actual production and sales were 8,000 tonnes
– 12,000 tonnes of rice seeds were bought and used, costing $660,000
– 15,800 labour hours were paid for, costing $303,360
– 15,000 labour hours were worked
– Variable production overhead cost $480,000
– Fixed costs were $200,000
– Sales revenue achieved was $1,800,000
Required:
(b) Calculate the variances for month 2 in as much detail as the information allows and reconcile the budget
profit to the actual profit using marginal costing principles. You are not required to comment on the
performance of the business or its managers for their performance in month 2
2 Higgins Co (HC) manufactures and sells pool cues and snooker cues. The cues both use the same type of good quality
wood (ash) which can be difficult to source in sufficient quantity. The supply of ash is restricted to 5,400 kg per
period. Ash costs $40 per kg.
The cues are made by skilled craftsmen (highly skilled labour) who are well known for their workmanship. The skilled
craftsmen take years to train and are difficult to recruit. HC’s craftsmen are generally only able to work for 12,000
hours in a period. The craftsmen are paid $18 per hour.
HC sells the cues to a large market. Demand for the cues is strong, and in any period, up to 15,000 pool cues and
12,000 snooker cues could be sold. The selling price for pool cues is $41 and the selling price for snooker cues is
$69.
Manufacturing details for the two products are as follows:
Pool cues Snooker cues
Craftsmen time per cue 0·5 hours 0·75 hours
Ash per cue 270 g 270 g
Other variable costs per cue $1·20 $4·70
HC does not keep inventory.

ACCA F6（China）历年试题大全（2004年-2008年）

包含（2004年-2008年）ACCA F6（China）历年考试真题及答案，文件列表如下：
Dec-2004.PDF、Dec-2005.PDF、Dec-2006.PDF、Dec-2007.PDF、Dec-2008.PDF；
June-2004.PDF、June-2005.PDF、June-2006.PDF、June-2007.PDF、June-2008.PDF；

Land appreciation tax
The ratio of increased value tax rate
against the value of deductible items
for the part 50% or below 30%
for the part above 50% to 100% 40%
for the part above 100% to 200% 50%
for the part above 200% 60%
Value added tax
For small size taxpayers 6%
For ordinary taxpayers 17% for sale or import of itemised goods, processing, repairing
13% for sale or import of itemised goods
17% for transportation charge
Stamp tax
fixed rate 5 yuan per book
For contracts
loan 0·05‰
construction, sales, technology 0·3‰
processing, construction design, freight, property assignment 0·5‰
accounting books with records in capitals 0·5‰
property lease, storage, property insurance 1‰
transfer of shares 1‰
Allowances
Funds for domestic enterprises:
Trade union fund 12% of total basic wages
Employee welfare fund 14% of total basic wages
Employee training fund 1·5% of total basic wages
Donations
Enterprises up to 3% of the taxable income
Individuals up to 30% of the taxable income
100% if donation made to certain funds approved
by the government
Deductible entertainment expenses
for domestic enterprises
annual net sales rate
15,000,001 – 115,000,000 yuan 5‰
15,000,001 – 150,000,000 yuan 3‰
50,000,001 – 100,000,000 yuan 2‰
100,000,001 yuan and above 1‰
For joint ventures and foreign enterprises
Manufacturing and trading businesses Service providers
Annual net sales rate Annual net sales rate
1 – 15,000,000 yuan 5‰ 1 – 5,000,000 yuan 10‰
15,000,001 yuan and above 3‰ 5,000,000 yuan and above 5‰
All figures for the final result should be rounded up to the nearest whole number.

ACCA F6（United Kingdom）历年试题大全（2004年-2008年）

包含（2004年-2008年）ACCA F6（United Kingdom）历年考试真题及答案，文件列表如下：
Dec-2004.PDF、Dec-2005.PDF、Dec-2006.PDF、Dec-2007.PDF、Dec-2008.PDF；
June-2004.PDF、June-2005.PDF、June-2006.PDF、June-2007.PDF、June-2008.PDF；

SUPPLEMENTARY INSTRUCTIONS
1. Calculations and workings need only be made to the nearest ￡.
2. All apportionments should be made to the nearest month.
3. All workings should be shown.
TAX RATES AND ALLOWANCES
The following tax rates and allowances are to be used in answering the questions
Income tax
%
Starting rate ￡1 – ￡2,230 10
Basic rate ￡2,231 – ￡34,600 22
Higher rate ￡34,601 and above 40
Personal allowance
Personal allowance Standard ￡5,225
Personal allowance 65 – 74 ￡7,550
Personal allowance 75 and over ￡7,690
Income limit for age related allowances ￡20,900
Car benefit percentage
The base level of CO2 emissions is 140 grams per kilometre.
Car fuel benefit
The base figure for calculating the car fuel benefit is ￡14,400.
Pension scheme limits
Annual allowance ￡225,000
The maximum contribution that can qualify for tax relief without any earnings is ￡3,600.
Authorised mileage allowances: cars
Up to 10,000 miles 40p
Over 10,000 miles 25p
Capital allowances
%
Plant and machinery
Writing down allowance 25
First year allowance – Plant and machinery 40
– Low emission motor cars (CO2 emissions of less than
120 grams per kilometre) 100
For small businesses only: the rate of plant and machinery first year allowance is increased to 50% for the period
from 1 April 2006 to 31 March 2008 (6 April 2006 to 5 April 2008 for unincorporated businesses).
Long life assets
Writing-down allowance 6
Industrial buildings
Writing-down allowance 4
Corporation tax
Financial year 2005 2006 2007
Small companies rate 19% 19% 20%
Full rate 30% 30% 30%
Lower limit 1,300,000 1,300,000 1,300,000
Upper limit 1,500,000 1,500,000 1,500,000
Marginal relief fraction 11/400 11/400 1/40

ACCA F7（International）历年试题大全（2002年-2008年）

包含（2002年-2008年）ACCA F7（International）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；

Fundamentals Level – Skills Module
Financial Reporting
(International)

Time allowed
Reading and planning: 15 minutes
Writing: 3 hours
ALL FIVE questions are compulsory and MUST be attempted.
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.

ALL FIVE questions are compulsory and MUST be attempted
1 On 1 August 2007 Patronic purchased 18 million of a total of 24 million equity shares in Sardonic. The acquisition
was through a share exchange of two shares in Patronic for every three shares in Sardonic. Both companies have
shares with a par value of $1 each. The market price of Patronic’s shares at 1 August 2007 was $5·75 per share.
Patronic will also pay in cash on 31 July 2009 (two years after acquisition) $2·42 per acquired share of Sardonic.
Patronic’s cost of capital is 10% per annum. The reserves of Sardonic on 1 April 2007 were $69 million.
Patronic has held an investment of 30% of the equity shares in Acerbic for many years.
The summarised income statements for the three companies for the year ended 31 March 2008 are:
Patronic Sardonic Acerbic
$’000 $’000 $’000
Revenue 150,000 78,000 80,000
Cost of sales (94,000) (51,000) (60,000)
——– ——- ——-
Gross profit 56,000 27,000 20,000
Distribution costs (7,400) (3,000) (3,500)
Administrative expenses (12,500) (6,000) (6,500)
Finance costs (note (ii)) (2,000) (900) nil
——– ——- ——-
Profit before tax 34,100 17,100 10,000
Income tax expense (10,400) (3,600) (4,000)
——– ——- ——-
Profit for the period 23,700 13,500 6,000
——– ——- ——-
The following information is relevant:
(i) The fair values of the net assets of Sardonic at the date of acquisition were equal to their carrying amounts with
the exception of property and plant. Property and plant had fair values of $4·1 million and $2·4 million
respectively in excess of their carrying amounts. The increase in the fair value of the property would create
additional depreciation of $200,000 in the consolidated financial statements in the post acquisition period to
31 March 2008 and the plant had a remaining life of four years (straight-line depreciation) at the date of
acquisition of Sardonic. All depreciation is treated as part of cost of sales.
The fair values have not been reflected in Sardonic’s financial statements.
No fair value adjustments were required on the acquisition of Acerbic.
(ii) The finance costs of Patronic do not include the finance cost on the deferred consideration.
(iii) Prior to its acquisition, Sardonic had been a good customer of Patronic. In the year to 31 March 2008, Patronic
sold goods at a selling price of $1·25 million per month to Sardonic both before and after its acquisition. Patronic
made a profit of 20% on the cost of these sales. At 31 March 2008 Sardonic still held inventory of $3 million
(at cost to Sardonic) of goods purchased in the post acquisition period from Patronic.
(iv) An impairment test on the goodwill of Sardonic conducted on 31 March 2008 concluded that it should be written
down by $2 million. The value of the investment in Acerbic was not impaired.
(v) All items in the above income statements are deemed to accrue evenly over the year.
(vi) Ignore deferred tax.

ACCA F7（United Kingdom）历年试题大全（2002年-2008年）

包含（2002年-2008年）ACCA F7（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；

Financial Reporting
(United Kingdom)

ALL FIVE questions are compulsory and MUST be attempted
1 On 1 August 2007 Patronic purchased 18 million of a total of 24 million equity shares in Sardonic. The acquisition
was through a share exchange of two shares in Patronic for every three shares in Sardonic. Both companies have
shares with a par value of ￡1 each. The market price of Patronic’s shares at 1 August 2007 was ￡5·75 per share.
Patronic will also pay in cash on 31 July 2009 (two years after acquisition) ￡2·42 per acquired share of Sardonic.
Patronic’s cost of capital is 10% per annum. The reserves of Sardonic on 1 April 2007 were ￡69 million.
Patronic has held an investment of 30% of the equity shares in Acerbic for many years.
The summarised profit and loss accounts for the three companies for the year ended 31 March 2008 are:
Patronic Sardonic Acerbic
￡’000 ￡’000 ￡’000
Turnover 150,000 78,000 80,000
Cost of sales (94,000) (51,000) (60,000)
——– ——- ——-
Gross profit 56,000 27,000 20,000
Distribution costs (7,400) (3,000) (3,500)
Administrative expenses (12,500) (6,000) (6,500)
——– ——- ——-
Operating profit 36,100 18,000 10,000
Finance costs (note (ii)) (2,000) (900) nil
——– ——- ——-
Profit before tax 34,100 17,100 10,000
Tax (10,400) (3,600) (4,000)
——– ——- ——-
Profit for the year 23,700 13,500 6,000
——– ——- ——-
The following information is relevant:
(i) The fair values of the net assets of Sardonic at the date of acquisition were equal to their carrying amounts with
the exception of property and plant. Property and plant had fair values of ￡4·1 million and ￡2·4 million
respectively in excess of their carrying amounts. The increase in the fair value of the property would create
additional depreciation of ￡200,000 in the consolidated financial statements in the post acquisition period to
31 March 2008 and the plant had a remaining life of four years (straight-line depreciation) at the date of
acquisition of Sardonic. All depreciation is treated as part of cost of sales.
The fair values have not been reflected in Sardonic’s financial statements.
No fair value adjustments were required on the acquisition of Acerbic.
(ii) The finance costs of Patronic do not include the finance cost on the deferred consideration.
(iii) Prior to its acquisition, Sardonic had been a good customer of Patronic. In the year to 31 March 2008, Patronic
sold goods at a selling price of ￡1·25 million per month to Sardonic both before and after its acquisition. Patronic
made a profit of 20% on the cost of these sales. At 31 March 2008 Sardonic still held stock of ￡3 million (at
cost to Sardonic) of goods purchased in the post acquisition period from Patronic.
(iv) The goodwill of Sardonic should be amortised over a nine-year life with time apportionment in the year of
acquisition. The goodwill in Acerbic was deemed to have an indefinite life and was not impaired at 31 March
2008.
(v) All items in the above profit and loss accounts are deemed to accrue evenly over the year.
(vi) Ignore deferred tax.