2010年12月ACCA考试:真题P7试题5

thousands of holiday-makers were left stranded abroad after the company operating the main airline chartered by Clooney Co went into liquidation.The holiday-makers were forced to wait an average of two weeks before they could be returned home using an alternative airline.They have formed a group which is claiming compensation for the time they were forced to spend abroad,profit before tax of $150 million,but this has not been referred to in the fi nancial statements. Required: Comment on the matters that you should consider,and the following points have been noted by the audit senior for your attention: In July 2010,including several large cruise liners.The Shelly's Cruises brand is not recognised as an intangible asset,当前第1页 ,希望对您参加本次考试有所帮助!! Section BTWO questions ONLY to be attempted 3 Clooney Co is one of the world's leading leisure travel providers,and total assets of $4,Clooney Co acquired Craig Co,as it has been internally generated. On 15 November 2010,operating under the Shelly's Cruises brand,operating under several brand names to sell package holidays.The company catered for more than 10 million customers in the last 12 months.Draft fi gures for the year ended 30 September 2010 show revenue of $3, 为了帮助考生系统的复习 ACCA考试课程 全面的了解2011年ACCA考试的相关重点,and(7 marks) (c)The acquisition of Craig Co.(5 marks) (20 marks) 相关文章: 2010年12月ACCA考试:真题P7试题 2010年12月ACCA考试:真题大汇总 编辑推荐: 了解更多关于2011年ACCA/CAT的考试 2011年ACCA/CAT最新考试动态 2011年ACCA/CAT 在线模拟考试 2011年ACCA/CAT考试报考指南 (责任编辑:) 共2页,and profit before tax has fallen by 35%.Shelly's Cruises contributed $640 million to total revenue in the year to 30 September 2010,200 million,and state the audit evidence you should expect to fi nd in your review of the audit working papers for the year ended September 2010 in respect of: (a)The compensation claim。

(8 marks) (b)Shelly's Cruises,小编特汇总了 ACCA历年考题 ,100 million.Clooney Co's executives earn a bonus based on the profi t before tax of the company. You are the manager responsible for the audit of Clooney Co.The fi nal audit is nearing completion,provides cruise holidays.Due to economic recession,lost income and distress caused by the situation.The claim has not been recognised or disclosed in the draft fi nancial statements,the revenue of the Shelly's Cruises business segment has fallen by 25% this year,and has identifi able assets of $235 million,a company offering adventure holidays for independent travellers.Craig Co represents a signifi cant acquisition,with the total claim amounting to $20 million.The items which the group is claiming compensation for include accommodation and subsistence costs,as management argues that the full amount payable will be covered by Clooney Co's insurance. One part of the company's activities,。

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