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May I sit beside you?()
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(c) (i) State the date by which Thai Curry Ltd’s self-assessment corporation tax return for the year ended30 September 2005 should be submitted, and advise the company of the penalties that will be due ifthe return is not submitted until 31 May 2007. (3 marks)(ii) State the date by which Thai Curry Ltd’s corporation tax liability for the year ended 30 September 2005should be paid, and advise the company of the interest that will be due if the liability is not paid until31 May 2007. (3 marks)
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(b) Comment (with relevant calculations) on the performance of the business of Quicklink Ltd and CelerTransport during the year ended 31 May 2005 and, insofar as the information permits, its projectedperformance for the year ending 31 May 2006. Your answer should specifically consider:(i) Revenue generation per vehicle(ii) Vehicle utilisation and delivery mix(iii) Service quality. (14 marks)
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(b) The marketing director of CTC has suggested the introduction of a new toy ‘Nellie the Elephant’ for which thefollowing estimated information is available:1. Sales volumes and selling prices per unitYear ending, 31 May 2009 2010 2011Sales units (000) 80 180 100Selling price per unit ($) 50 50 502. Nellie will generate a contribution to sales ratio of 50% throughout the three year period.3. Product specific fixed overheads during the year ending 31 May 2009 are estimated to be $1·6 million. Itis anticipated that these fixed overheads would decrease by 10% per annum during each of the years ending31 May 2010 and 31 May 2011.4. Capital investment amounting to $3·9 million would be required in June 2008. The investment would haveno residual value at 31 May 2011.5. Additional working capital of $500,000 would be required in June 2008. A further $200,000 would berequired on 31 May 2009. These amounts would be recovered in full at the end of the three year period.6. The cost of capital is expected to be 12% per annum.Assume all cash flows (other than where stated) arise at the end of the year.Required:(i) Determine whether the new product is viable purely on financial grounds. (4 marks)
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You ( ) walk for miles and miles among the hills without meeting anyone.
A、shouldB、needC、mustD、may
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—_______ I return the book to the library this week?— No, you _______.You can keep it until the end of this month.
A.Must; needn’tB.Can; can’tC.May; mustn’tD.Can; mustn’t
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– David, you've been losing your temper over nothing lately.– ( ).A. I haven’t been getting much sleep eitherB. You’d better not push yourself too hard, or you’ll get sickC. I’m sorry. I shouldn’t have blown up like thatD. You’d better do exercises regularly
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3．—__________ 1 go out for a while?—No，you __________ You must finish your homework first．A． Must，needn'tB． Can，mayC． May，mustn'tD． May，must
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---I haven’t got the reference book yet, but I’ll have a test on the subject next month.---Don’t worry. You______ have it by Friday.A. couldB. shallC. mustD. may
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