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(iii) A statement on the importance of confidentiality in the financing of the early stage working capital needs
and an explanation of how this conflicts with the duty of transparency in matters of corporate
governance. (6 marks)
Professional marks for layout, logical flow and persuasiveness of the statement. (4 marks)
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更多 “ (iii) A statement on the importance of confidentiality in the financing of the early stage working capital needsand an explanation of how this conflicts with the duty of transparency in matters of corporategovernance. (6 marks)Professional marks for layout, logical flow and persuasiveness of the statement. (4 marks) ” 相关考题
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(b) Discuss how the operating statement you have produced can assist managers in:(i) controlling variable costs;(ii) controlling fixed production overhead costs. (8 marks)
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4 (a) Explain the meaning of the term ‘working capital cycle’ for a trading company. (4 marks)
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(c) State one advantage to a business of keeping its working capital cycle as short as possible.(2 Marks)
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(d) Draft a letter for Tim Blake to send to WM’s investors to include the following:(i) why you believe robust internal controls to be important; and(ii) proposals on how internal systems might be improved in the light of the overestimation of mallerite atWM.Note: four professional marks are available within the marks allocated to requirement (d) for the structure,content, style. and layout of the letter.(16 marks)
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(c) Mr Cobar, the chief executive of SHC, has decided to draft two alternative statements to explain both possibleoutcomes of the secrecy/licensing decision to shareholders. Once the board has decided which one to pursue,the relevant draft will be included in a voluntary section of the next corporate annual report.Required:(i) Draft a statement in the event that the board chooses the secrecy option. It should make a convincingbusiness case and put forward ethical arguments for the secrecy option. The ethical arguments shouldbe made from the stockholder (or pristine capitalist) perspective. (8 marks)(ii) Draft a statement in the event that the board chooses the licensing option. It should make a convincingbusiness case and put forward ethical arguments for the licensing option. The ethical arguments shouldbe made from the wider stakeholder perspective. (8 marks)(iii) Professional marks for the persuasiveness and logical flow of arguments: two marks per statement.(4 marks)
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(d) Prepare the statement for Mr Markovnikoff to read out at the AGM. The statement you construct shouldcontain the following.(i) A definition and brief explanation of ‘sustainable development’; (3 marks)
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(c) Critically discuss the statement (in note 12) of the managing director of GBC and suggest how the companycould calculate the value of the service provision to the population of the Western region. (6 marks)
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(iii) Whether or not you agree with the statement of the marketing director in note (9) above. (5 marks)Professional marks for appropriateness of format, style. and structure of the report. (4 marks)
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(iii) State how your answer in (ii) would differ if the sale were to be delayed until August 2006. (3 marks)
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(iii) Explain the potential corporation tax (CT) implications of Tay Limited transferring work to Trent Limited,and suggest how these can be minimised or eliminated. (3 marks)
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(ii) Advise Mr Fencer of the income tax implications of the proposed financing arrangements. (2 marks)
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(iv) The stamp duty and/or stamp duty land tax payable by the Saturn Ltd group; (2 marks)Additional marks will be awarded for the appropriateness of the format and presentation of the memorandumand the effectiveness with which the information is communicated. (2 marks)
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(b) Prepare a reasoned explanation of how any capital gains tax arising in the UK on the sale of the paintingscan be minimised. (2 marks)
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(c) Comment on the matters to be considered in seeking to determine the extent of Indigo Co’s financial lossresulting from the alleged fraud. (6 marks)
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6 The explosive growth of investing and raising capital in the global markets has put new emphasis on the developmentof international accounting, auditing and ethical standards. The International Federation of Accountants (IFAC) hasbeen at the forefront of the development of the worldwide accountancy profession through its activities in ethics,auditing and education.Required:Explain the developments in each of the following areas and indicate how they affect Chartered CertifiedAccountants:(a) IFAC’s ‘Code of Ethics for Professional Accountants’; (5 marks)
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(b) Explain the matters that should be considered when planning the nature and scope of the examination ofCusiter Co’s forecast balance sheet and income statement as prepared for the bank. (7 marks)
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(d) Discuss the professional accountant’s liability for reporting on prospective financial information and themeasures that the professional accountant might take to reduce that liability. (6 marks)
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(c) Identify and discuss the ethical and professional matters raised at the inventory count of LA Shots Co.(6 marks)
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(c) Assess how the fundamental ethical principles of IFAC’s Code of Ethics for Professional Accountants shouldbe applied to the provision of a forensic investigation service. (6 marks)
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Examine the description of the MARKS table:SUBJ1 and SUBJ2 indicate the marks obtained by a student in two subjects.Examine this SELECT statement based on the MARKS table:What is the result of the SELECT statement?()A. The statement executes successfully and returns the student ID and sum of all marks for each student who obtained more than the average mark in each subject.B. The statement returns an error at the SELECT clause.C. The statement returns an error at the WHERE clause.D. The statement returns an error at the ORDER BY clause.
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单选题Examine the description of the MARKS table: STD_ID NUMBER(4) STUDENT_NAME VARCHAR2(30) SUBJ1 NUMBER(3) SUBJ2 NUMBER(3) SUBJ1 and SUBJ2 indicate the marks obtained by a student in two subjects. Examine this SELECT statement based on the MARKS table: SELECT subj1+subj2 total_marks, std_id FROM marks WHERE subj1 AVG(subj1) AND subj2 AVG(subj2) ORDER BY total_ marks; What is the result of the SELECT statement?()A
The statement executes successfully and returns the student ID and sum of all marks for each student who obtained more than the average mark in each subject.B
The statement returns an error at the SELECT clause.C
The statement returns an error at the WHERE clause.D
The statement returns an error at the ORDER BY clause.
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问答题Many people hold the view that money is everything. What do you think? Write a composition of 400 words on the following topic, expressing your views on the importance of money. HOW IMPORTANT IS MONEY? In the first part of your writing you should present your thesis statement, and in the second part you should support the thesis statement with appropriate details. In the last part you should bring what you have written to a natural conclusion or a summary. Marks will be awarded for content, organization, grammar and appropriateness. Failure to follow the above instructions may result in a loss of marks.
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