题目内容
（请给出正确答案）
[单选题]
If a company wishes to enter the Chinese market, it usually looks for a local_______w
A.man
B.talent
C.manager
D.Partner
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A.peculiar
B.various
C.serious
更多“If a company wishes to enter t…”相关的问题
第2题
A company can advertise in a variety of ways,depending on （）and the size and type of audience it wishes to target.
A.how big it is
B.how fun it is
C.how much it wishes to spend
D.how many subsidiaries it has
第3题
As per Question 1 in Exercise 3, if drawee: The Importing Co., Melbourne refuses to accept the draft
, the Castle Company, Melbourne wishes to accept for honour of Bank of Australia, London on 15 April, 200×. Please fill the following blanks to complete an Acceptance for honour.
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Acceptor for honour
of ①______
on ②______
signed by ③______
第4题
COMPLETE THE CARD WITH THE WORDS AND EXPRESSIONS GIVEN IN THE BOX._You need to include t
COMPLETE THE CARD WITH THE WORDS AND EXPRESSIONS GIVEN IN THE BOX.
_You need to include the following information. _
SENDER OF THE CARD：John Black
RECEIVER OF THE CARD：Mr.Ervin
congratulations greater success so happy
best wishes very much impressed
Dear Mr Ervin:
_____ on your being named this year’s outstanding manager. I once visited one of your branches and was _____.
I am sure you deserve this honor. And I feel _____ for you. _____ for even _____ to you and your company in the coming year!
Sincerely,
John Black
第5题
（b) For this part, assume today’s date is 1 May 2010.Bill and Ben decided not to sell thei
(b) For this part, assume today’s date is 1 May 2010.
Bill and Ben decided not to sell their company, and instead expanded the business themselves. Ben, however,
is now pursuing other interests, and is no longer involved with the day to day activities of Flower Limited. Bill
believes that the company would be better off without Ben as a voting shareholder, and wishes to buy Ben’s
shares. However, Bill does not have sufficient funds to buy the shares himself, and so is wondering if the
company could acquire the shares instead.
The proposed price for Ben’s shares would be ￡500,000. Both Bill and Ben pay income tax at the higher rate.
Required:
Write a letter to Ben:
(1) stating the income tax (IT) and/or capital gains tax (CGT) implications for Ben if Flower Limited were to
repurchase his 50% holding of ordinary shares, immediately in May 2010; and
(2) advising him of any available planning options that might improve this tax position. Clearly explain any
conditions which must be satisfied and quantify the tax savings which may result.
(13 marks)
Assume that the corporation tax rates for the financial year 2005 and the income tax rates and allowances
for the tax year 2005/06 apply throughout this question.
第6题
2 Marrgrett, a public limited company, is currently planning to acquire and sell interests
in other entities and has asked
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for advice on the impact of IFRS3 (Revised) ‘Business Combinations’ and IAS27 (Revised) ‘Consolidated and Separate
Financial Statements’. The company is particularly concerned about the impact on earnings, net assets and goodwill
at the acquisition date and any ongoing earnings impact that the new standards may have.
The company is considering purchasing additional shares in an associate, Josey, a public limited company. The
holding will increase from 30% stake to 70% stake by offering the shareholders of Josey, cash and shares in
Marrgrett. Marrgrett anticipates that it will pay $5 million in transaction costs to lawyers and bankers. Josey had
previously been the subject of a management buyout. In order that the current management shareholders may remain
in the business, Marrgrett is going to offer them share options in Josey subject to them remaining in employment for
two years after the acquisition. Additionally, Marrgrett will offer the same shareholders, shares in the holding company
which are contingent upon a certain level of profitability being achieved by Josey. Each shareholder will receive shares
of the holding company up to a value of $50,000, if Josey achieves a pre-determined rate of return on capital
employed for the next two years.
Josey has several marketing-related intangible assets that are used primarily in marketing or promotion of its products.
These include trade names, internet domain names and non-competition agreements. These are not currently
recognised in Josey’s financial statements.
Marrgrett does not wish to measure the non-controlling interest in subsidiaries on the basis of the proportionate
interest in the identifiable net assets, but wishes to use the ‘full goodwill’ method on the transaction. Marrgrett is
unsure as to whether this method is mandatory, or what the effects are of recognising ‘full goodwill’. Additionally the
company is unsure as to whether the nature of the consideration would affect the calculation of goodwill.
To finance the acquisition of Josey, Marrgrett intends to dispose of a partial interest in two subsidiaries. Marrgrett will
retain control of the first subsidiary but will sell the controlling interest in the second subsidiary which will become
an associate. Because of its plans to change the overall structure of the business, Marrgrett wishes to recognise a
re-organisation provision at the date of the business combination.
Required:
Discuss the principles and the nature of the accounting treatment of the above plans under International Financial
Reporting Standards setting out any impact that IFRS3 (Revised) ‘Business Combinations’ and IAS27 (Revised)
‘Consolidated and Separate Financial Statements’ might have on the earnings and net assets of the group.
Note: this requirement includes 2 professional marks for the quality of the discussion.
(25 marks)
第7题
CUSTOMER REFERRAL From: Bob Smith < bobsmith@3> To: Tompson Harris 10:12 AM, Mo
CUSTOMER REFERRAL From: Bob Smith< bobsmith@3>To: Tompson Harris 10:12 AM, Monday, Dec. 21, 2015 Dear Mr. Harris, Thank you for your cooperation for our business in the recent years. With your great help and support, we have tripled our products in the last three years. And the profits of our company increases steadily. Now, we have enlarged and consolidated our domestic market and European market. Next step we intend to explore the North American market, especially Canada’s and USA’s. However, we do not have good connections in this region. Therefore, we shall be very obliged if you could kindly introduce us to some of your reliable partners in North America who are interested in our products. We look forward to your early reply. Merry Christmas and Happy New Year! Yours sincerely, Bob Smith Project manager
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1. How does Bob begin with his email()
A. With a self-introduction.
B. With his company’s current situation.
C. With presenting thanks for help and support.
2. What’s the current situation of Bob’s company()
A. Very good.
B. Not so good.
C. Just so so.
3. What are the market areas of Bob’s company()
A. Domestic and Asian market.
B. Domestic and North American market.
C. Domestic and European market.
4. What is the recent plan of Bob’s company()
A. To enlarge the domestic and European market.
B. To explore the North American market.
C. To withdraw from European market and strengthen the North American market.
5. What is the purpose of the email()
A. To give best wishes for the coming Christmas and New Year.
B. To ask for the introduction of some business partners in North America.
C. To consolidate the business relationship.
第8题
Product advertising is an important part of marketing. It aims at increasing sales by
making a product or service known to a wider audience, and by emphasizing its positive qualities. A company can advertise in various ways, depending on how much it wishes to spend. There are different media for advertising including television, radio, newspapers, magazines, the Internet and direct mail. The design and organization of advertising campaigns is usually the job of an advertising agency. A good advertising program tells potential customers why they need the product, how it is used and the benefits derived from its use. A successful program also tells the consumer how the product is better than similar offerings by competitors.Corporate advertising is not directly concerned with increasing the sales of a particular product or service, but more with the brand image and reputation a company wants to present to the general public or within an industry. Corporate advertising comes in three different types image advertising, opinion advertising and investment advertising. Image advertising attempts to promote the importance of a company. Opinion advertising presents the impression of doing a public service by addressing the importance of a company. Investment advertising is designed to attract potential investors. DECIDE IF EACH OF THE FOLLOWING STATEMENT IS TRUE (T) OR FALSE (F).
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1. Generally, an advertising agency is responsible for designing and organizing a product’s advertisement.()
2. It is not necessary to consider the budget of an advertisement in choosing a media for advertising.()
3. According to the text, there are three types of media used in advertising.()
4. Product advertising is different from corporate advertising.()
5. This passage is mainly about the history of advertising.()
第9题
阅读下面的句子，根据文章内容进行判断，正确写（T)错误写（F) Headhunters or executive search firms specialize in finding the right person for the right job.
阅读下面的句子，根据文章内容进行判断，正确写(T)错误写(F)
Headhunters or executive search firms specialize in finding the right person for the right job. When a company wishes to recruit a new person for an important position, it may use the services of such a firm. The advantages for the employer are that it does not have to organize the costly and time-consuming process of advertising, selecting and interviewing suitable applicant. In some cases, the search firm may already have a list of people with the appropriate skills for the job. If this is not the case, then it may act as a consultant, advising or even organizing tests and simulations to evaluate candidates' behavior. in order to select the most competent person for the job.
()21. The passage mainly talks about the increased business of headhunters.
()22. Companies may use the services of an executive search firm to recruit new employees.
()23. Employers prefer to use the headhunters because the services are cheap.
()24. Search firms often have their own talent pool or human resource ban
()25. Headhunters also provide services like advertisement and candidate evaluation.
第10题
6 Assume today’s date is 16 April 2005.Henry, aged 48, is the managing director of Happy H
6 Assume today’s date is 16 April 2005.
Henry, aged 48, is the managing director of Happy Home Ltd, an unquoted UK company specialising in interior
design. He is wealthy in his own right and is married to Helen, who is 45 years old. They have two children – Stephen,
who is 19, and Sally who is 17.
As part of his salary, Henry was given 3,000 shares in Happy Home Ltd with an option to acquire a further 10,000
shares. The options were granted on 15 July 2003, shortly after the company started trading, and were not part of
an approved share option scheme. The free shares were given to Henry on the same day.
The exercise price of the share options was set at the then market value of ￡1·00 per share. The options are not
capable of being exercised after 10 years from the date of grant. The company has been successful, and the current
value of the shares is now ￡14·00 per share. Another shareholder has offered to buy the shares at their market value,
so Henry exercised his share options on 14 April 2005 and will sell the shares next week, on 20 April 2005.
With the company growing in size, Henry wishes to recruit high quality staff, but the company lacks the funds to pay
them in cash. Henry believes that giving new employees the chance to buy shares in the company would help recruit
staff, as they could share in the growth in value of Happy Home Ltd. Henry has heard that there is a particular share
scheme that is suitable for small, fast growing companies. He would like to obtain further information on how such
a scheme would work.
Henry has accumulated substantial assets over the years. The family house is owned jointly with Helen, and is worth
￡650,000. Henry has a ￡250,000 mortgage on the house. In addition, Henry has liquid assets worth ￡340,000
and Helen has shares in quoted companies currently worth ￡125,000. Henry has no forms of insurance, and believes
he should make sure that his wealth and family are protected. He is keen to find out what options he should be
considering.
Required:
(a) (i) State how the gift of the 3,000 shares in Happy Home Ltd was taxed. (1 mark)
