Which position does Thierry Henry usually like to play in a football game?A.Wing.B.Striker
Which position does Thierry Henry usually like to play in a football game?
A.Wing.
B.Striker.
C.Goalkeeper.
D.Captain.
Which position does Thierry Henry usually like to play in a football game?
A.Wing.
B.Striker.
C.Goalkeeper.
D.Captain.
第1题
Which statement concerning satellite EPIRBs is TRUE ________.
A.Once activated,these EPIRBs continuously send up a signal for use in identifying the vessel and for determining the position of the beacon
B.The coded signal identifies the nature of the distress situation
C.The coded signal only identifies the vessel's name and port of registry
D.If the GMDSS Radio Operator does not program the EPIRB,it will transmit default information such as the follow-on communications frequency and mode
第2题
B、They contain mixed values; some items are at current values and some are at out of date values
C、They understate assets and overstate profit
D、They overstate gearing in the statement of financial position
第3题
(b) Draft a report as at today’s date advising Cutlass Inc on its proposed activities. The report should cover the
following issues:
(i) The rate at which the profits of Cutlass Inc will be taxed. This section of the report should explain:
– the company’s residency position and what Ben and Amy would have to do in order for the company
to be regarded as resident in the UK under the double tax treaty;
– the meaning of the term ‘permanent establishment’ and the implications of Cutlass Inc having a
permanent establishment in Sharpenia;
– the rate at which the profits of Cutlass Inc will be taxed on the assumption that it is resident in the
UK under the double tax treaty and either does or does not have a permanent establishment in
Sharpenia. (9 marks)
第4题
(a) A director of Enca, a public listed company, has expressed concerns about the accounting treatment of some of the company’s items of property, plant and equipment which have increased in value. His main concern is that the statement of financial position does not show the true value of assets which have increased in value and that this ‘undervaluation’ is compounded by having to charge depreciation on these assets, which also reduces reported profit. He argues that this does not make economic sense.
Required:
Respond to the director’s concerns by summarising the principal requirements of IAS 16 Property, Plant and Equipment in relation to the revaluation of property, plant and equipment, including its subsequent treatment.
(b) The following details relate to two items of property, plant and equipment (A and B) owned by Delta which are depreciated on a straight-line basis with no estimated residual value:
At 31 March 2014 item A was still in use, but item B was sold (on that date) for $70 million.
Note: Delta makes an annual transfer from its revaluation surplus to retained earnings in respect of excess depreciation.
Required:
Prepare extracts from:
(i) Delta’s statements of profit or loss for the years ended 31 March 2013 and 2014 in respect of charges (expenses) related to property, plant and equipment;
(ii) Delta’s statements of financial position as at 31 March 2013 and 2014 for the carrying amount of property, plant and equipment and the revaluation surplus.
The following mark allocation is provided as guidance for this requirement:
(i) 5 marks
(ii) 5 marks (10 marks)
第5题
The following financial information relates to HGR Co:
Statement of financial position at the current date (extracts)
The finance director has completed a review of accounts receivable management and has proposed staff training and operating procedure improvements, which he believes will reduce accounts receivable days to the average sector value of 53 days. This reduction would take six months to achieve from the current date, with an equal reduction in each month. He has also proposed changes to inventory management methods, which he hopes will reduce inventory days by two days per month each month over a three-month period from the current date. He does not expect any change in the current level of accounts payable.
HGR Co has an overdraft limit of $4,000,000. Overdraft interest is payable at an annual rate of 6·17% per year, with payments being made each month based on the opening balance at the start of that month. Credit sales for the year to the current date were $49,275,000 and cost of sales was $37,230,000. These levels of credit sales and cost of sales are expected to be maintained in the coming year. Assume that there are 365 working days in each year.
Required:
(a) Discuss the working capital financing strategy of HGR Co. (7 marks)
(b) For HGR Co, calculate:
(i) the bank balance in three months’ time if no action is taken; and
(ii) the bank balance in three months’ time if the finance director’s proposals are implemented.
Comment on the forecast cash flow position of HGR Co and recommend a suitable course of action.
(10 marks)
(c) Discuss how risks arising from granting credit to foreign customers can be managed and reduced.
(8 marks)
第6题
一个地区有若干家商店销售某种品牌的真空吸尘器。
(1)假如所有销售商要价相同,他们的长期经济利润是否都等于零?
(2)假如所有销售商要价相同,但是一家当地销售商的商店经营场所为他自己拥有的房子,不必付租金,这个销售商的经济利润为正吗?
(3)不必付租金的这家销售商是否有激励去降低其销售价格?
A certain brand of vacuum cleaners can be purchased from several local stores as well as from several catalogue or website sources.
a If all sellers charge the same price for the vacuum cleaner, will they all earn zero economic profit in the long run?
b. If all sellers charge the same price and one local seller owns the building in which he does business, paying no rent, is this seller earning a position economic profit?
e. Does the seller who pays no rent have an incentive to lower the price he charges for the vacuum cleaner?
第7题
(b) Peter, one of Linden Limited’s non-executive directors, having lived and worked in the UK for most of his adult
life, sold his home near London on 22 March 2006 and, together with his wife (a French citizen), moved to live
in a villa which she owns in the south of France. Peter is now demanding that the tax deducted from his director’s
fees, for the board meetings held on 18 April and 16 May 2006, be refunded, on the grounds that, as he is no
longer resident in the UK, he is no longer liable to UK income tax. All of the company’s board meetings are held
at its offices in Cambridge.
Despite Peter’s assurance that none of the other companies of which he is a director has disputed his change of
tax status, Damian is uncertain whether he should make the refunds requested. However, as Peter is a friend of
the company’s founder, Linden Limited’s managing director is urging him to do so, stating that if the tax does
have to be paid, then Linden Limited could always bear the cost.
Required:
Advise Damian whether Peter is correct in his assertion regarding his tax position and in the case that there
is a UK tax liability the implications of the managing director’s suggestion. You are not required to consider
national insurance (NIC) issues. (4 marks)
第8题
Sometimes an animal has a plant partner. The relationship develops until the two partners cannot manage without each other. This is so in the corals (珊瑚 ) of the sea. In their skins they have tiny plants act as "dustman", taking some of the waste products form. the corals and giving in return oxygen which the animal needs to breathe. If the plants are killed, or are ever prevented from lighting so that they cannot live normally, the corals will die.
1、Some birds like to sit on a sheep because ().
A、they can eat its parasites
B、 they depend on the sheep for existence
C、 they enjoy traveling with the sheep
D、 they find the position most comfortable
2、The underlined word "they" in the last sentence of the first paragraph refers to ().
A、birds and parasites
B、birds and sheep
C、parasites and sheep
D、sheep, birds and parasites
3、What does the second paragraph mainly discuss? ()
A、Some animals and plants depend on each other for existence.
B、 Some animals and plants develop their relationship easily.
C、 Some plants depend on each other for foo
D、 Some animals live better together.
4、What does this article talk about? ()
A、Two kinds of animals for a partnership.
B、Most animals only have connection with animals.
C、The connection between the living things.
D、Corals have some connection with plants.
第9题
The vast majority of women worked within their homes, where their labor produced most articles needed for the family. The entire colonial production of cloth and clothing and partly that of shoes was in the hands of women. In addition to these occupations, women were found in many different kinds of employment. They were butchers, silversmiths and gunsmiths. They ran mills, plantations, shipyards, and every kind of shops. They were gatekeepers, jail keepers, journalists, printers, nurses, and teachers.
What does the passage mainly discuss?
A.Colonial marriages.
B.The Puritan religion.
C.Colonial women's employment.
D.Education in the colonies.
第10题
阅读理解:阅读下面的短文,根据文章内容进行判断,正确写“T”错误写“F”。
Cross training is training an employee to do a different part of the organization's work. Training worker A to do the task that worker B does and training B to do A’s task is cross training. Cross training is good for managers because it provides more flexibility in managing the workforce to get the job done. On the other hand, cross training has some benefits for the employees as well. It lets them learn new skills, makes them more valuable, keeps them stimulated and reduces worker boredom.
Cross training can be used in almost any position in almost any industry.I cross trained some of my design engineers to go on field installation trips and get first hand knowledge of how their designs worked, or didn’t work, in the field. Cashiers can be trained to stock shelves and stockers trained to cashier. This allows you to quickly open additional registers if the customer queue gets too long.
As you prepare cross training plans, you need to consider both the company benefits and the employee benefits. Carefullyselect the employees to be cross trained. Some people like to learn new things. Some are more comfortable sticking to what they know. Don’t decide which employees are ready for a change based on their age or performance.
1. Cross training is training an employee to do a different job in a different company. {T、F}
2. Cross training is beneficial not only for managers but also for employees.{T、F}
3. Cross training can apply to almost any position and almost any industry.{T、F}
4. Not all employees are suitable to be cross trained.{T、F}
5. You can decide which employees to be cross trained according to their age.{T、F}
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