Professional Accounting Education
Provided by
Academy of Professional Accounting (APA)
ACCA P4 习题详解
Advanced Financial Management (AFM)
高级财务管理 第二十八讲
ACCA Lecturer: Lily Wang
ACCAspace 中国ACCA特许公认会计师教育平台 Copyright © ACCAspace.com
, Contents of Class 28
1 Limni Co 45 mins
ACCAspace 中国ACCA特许公认会计师教育平台 Copyright © ACCAspace.com
2
, Limni Co 45mins
Limni Co is a large company manufacturing hand-held electronic devices
such as mobile phones and tablet computers. The company has been
growing rapidly over the last few years, but it also has high research and
development expenditure. It is involved in a number of projects worldwide,
developing new and innovative products and systems in a rapidly changing
industry. Due to the nature of the industry, this significant growth in earnings
has never been stable, but has depended largely on the success of the new
innovations and competitor actions. However, in the last two years it seems
that the rapid period of growth is slowing, with fewer products coming to
market compared to previous years.
ACCAspace 中国ACCA特许公认会计师教育平台 Copyright © ACCAspace.com
3
Provided by
Academy of Professional Accounting (APA)
ACCA P4 习题详解
Advanced Financial Management (AFM)
高级财务管理 第二十八讲
ACCA Lecturer: Lily Wang
ACCAspace 中国ACCA特许公认会计师教育平台 Copyright © ACCAspace.com
, Contents of Class 28
1 Limni Co 45 mins
ACCAspace 中国ACCA特许公认会计师教育平台 Copyright © ACCAspace.com
2
, Limni Co 45mins
Limni Co is a large company manufacturing hand-held electronic devices
such as mobile phones and tablet computers. The company has been
growing rapidly over the last few years, but it also has high research and
development expenditure. It is involved in a number of projects worldwide,
developing new and innovative products and systems in a rapidly changing
industry. Due to the nature of the industry, this significant growth in earnings
has never been stable, but has depended largely on the success of the new
innovations and competitor actions. However, in the last two years it seems
that the rapid period of growth is slowing, with fewer products coming to
market compared to previous years.
ACCAspace 中国ACCA特许公认会计师教育平台 Copyright © ACCAspace.com
3
