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[主观题]

（ii) Identify and explain the potential financial statement risks caused by the breach of

(ii) Identify and explain the potential financial statement risks caused by the breach of planning regulations

discussed in the press cutting. (6 marks)

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更多“（ii) Identify and explain the …”相关的问题

第1题

（ii) Identify and explain the principal audit procedures to be performed on the valuation

(ii) Identify and explain the principal audit procedures to be performed on the valuation of the investment

properties. (6 marks)

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第2题

（ii) Identify the points that must be confirmed and any action necessary in order for capi

(ii) Identify the points that must be confirmed and any action necessary in order for capital treatment to

apply to the transaction. (4 marks)

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第3题

（ii) Set out the information required by Jane in connection with the administration of the

(ii) Set out the information required by Jane in connection with the administration of the company’s tax

affairs and identify any penalties that may already be payable. (3 marks)

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第4题

奥希替尼的II期临床研究包括以下哪些研究？（)

A.AURA

B.AURA Ex

C.AURA 2

D.AURA 3

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第5题

（ii) Explain why Galileo is able to pay the inheritance tax due in instalments, state when

(ii) Explain why Galileo is able to pay the inheritance tax due in instalments, state when the instalments are

due and identify any further issues relevant to Galileo relating to the payments. (3 marks)

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第6题

（ii) Explain, with reasons, the relief available in respect of the fall in value of the sh

(ii) Explain, with reasons, the relief available in respect of the fall in value of the shares in All Over plc,

identify the years in which it can be claimed and state the time limit for submitting the claim.

(3 marks)

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第7题

（c) Calculate the theoretical ex rights price per share and the net funds to be raised by

determine and discuss the likely effect of the proposed expansion on:

(i) the current share price of Merton plc;

(ii) the gearing of the company.

Assume that the price–earnings ratio of Merton plc remains unchanged at 12 times. (11 marks)

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第8题

（ii) Compute the annual income tax saving from your recommendation in （i) above as compare

(ii) Compute the annual income tax saving from your recommendation in (i) above as compared with the

situation where Cindy retains both the property and the shares. Identify any other tax implications

arising from your recommendation. Your answer should consider all relevant taxes. (3 marks)

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第9题

设总体X的分布函数为其中θ是未知参数且大于零, 为来自总体X的简单随机样本，(I)求EX与EX²

设总体X的分布函数为其中θ是未知参数且大于零, 为来自总体X的简单随机样本，（I)求EX与EX²

设总体X的分布函数为

设总体X的分布函数为其中θ是未知参数且大于零, 为来自总体X的简单随机样本，（I)求EX与EX2设总

其中θ是未知参数且大于零, 为来自总体X的简单随机样本，

(I)求EX与EX²;

(II)求θ的最大似然估计量设总体X的分布函数为其中θ是未知参数且大于零, 为来自总体X的简单随机样本，（I)求EX与EX2设总

(III)是否存在实数a,使得对任何ε＞0,都有

设总体X的分布函数为其中θ是未知参数且大于零, 为来自总体X的简单随机样本，（I)求EX与EX2设总

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第10题

3 Better budgeting in recent years may have been seen as a movement from ‘incremental budg

eting’ to alternative

budgeting approaches.

However, academic studies (e.g. Beyond Budgeting – Hope & Fraser) argue that the annual budget model may be

seen as (i) having a number of inherent weaknesses and (ii) acting as a barrier to the effective implementation of

alternative models for use in the accomplishment of strategic change.

Required:

(a) Identify and comment on FIVE inherent weaknesses of the annual budget model irrespective of the budgeting

approach that is applied. (8 marks)

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