2016年ACCA考试模拟试题:会计师与企业(1)[1]
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Extracts from the most recent financial statements:
A survey from the refrigeration and air conditioning parts market has indicated that there is potential for Doric Co to manufacture parts for mobile refrigeration units used in cargo planes and containers.If this venture goes ahead then the parts division before-tax profits are expected to grow by 5% per year.The proposed venture would need an initial one-off investment of $50 million.
Suggested proposals
The Board of Directors has arranged for a meeting to discuss how to proceed and is considering each of the following proposals:
1.To cease trading and close down the company entirely.
2.To undertake corporate restructuring in order to reduce the level of debt and obtain the additional capital investment required to continue current operations.
5.To close the fridge division and continue the parts division through a leveraged management buy-out,involving some executive特许公认会计师(ACCA/CAT)