浙江省考生报名的缴费方式有哪些？应当注意什么问题？

正确答案：
(b) Peter will have been resident and ordinarily resident in the UK. When such individuals leave the UK for a purpose other than
to take up full time employment abroad, they normally continue to still be so regarded unless their absence spans a complete
tax year. But, where someone intends to live permanently abroad or to do so for a period of at least three tax years, they may
be treated as non-resident and non-ordinarily resident from the day after the date of their departure, if they can provide
evidence to HMRC of that intention. Selling a residence in the UK and setting up home abroad will normally constitute such
evidence. However to retain non-resident status the intention must actually be fulfilled, and visits to the UK must not exceed
182 days in any tax year or average more than 90 days per year over a period of four tax years. Given that Peter would appear
to have several company directorships in the UK, it is possible that he might fail to satisfy the 90 day average ‘substantial
visits’ rule.
Even if Peter is classed as non-resident, any remuneration earned in the UK will still be liable to UK income tax, and subject
to PAYE, unless it is for duties incidental to an overseas employment, which is unlikely to be the case for fees paid to a nonexecutive
director for attending board meetings. Thus, income tax should still be deducted from the fees under PAYE. Where
PAYE should have been deducted from a director’s emoluments and it has not been, but the tax is nevertheless accounted
for by the company to HMRC, then to the extent that the tax is not reimbursed by the director, he will be treated as receiving
a benefit equivalent to the amount of tax.

正确答案：
(c) IFRS 3 Business combinations does not allow goodwill to be revalued upwards.

正确答案：
(b) Benchmarking
Benchmarks enable goals to be set that may be based on either external measures of ‘best practice’ organisations or internal
cross-functional comparisons which exhibit ‘best practice’. A primary aim of the traditional budgeting process is the setting of
realistic targets that can be achieved within the budget period. The setting of realistic targets means that the extent of
underperformance against ‘best practice’ standards loses visibility, and thus short-term financial targets remain the
predominant focus of the traditional budgeting process. It is arguable that because the budgetary reporting system purports
to give managers ‘control’, there is very little real incentive to seek out benchmarks which may be used to raise budgeted
performance targets. Much depends upon the prevailing organisational culture since benchmarking may be viewed as an
attempt by top management to impose impossible targets upon operational managers. The situation is further exacerbated
where organisations do not measure their success relative to their competition.
Balanced scorecard
The Balanced scorecard is often misunderstood as a consequence of the failure by top management to ensure that it is
implemented effectively within the organisation. Thus it may be viewed as the addition of a few non-financial measures to
the conventional budget. In an attempt to overcome this misperception many management teams now establish a
performance-rewards linkage based upon the achievement of Scorecard targets for the forthcoming budget period.
Unfortunately this can precipitate dysfunctional behaviour at every level within the organisation.
Even in situations where the Scorecard has been well-designed and well-implemented it is difficult for it to gain widespread
acceptance. This is because all too often there exists a culture which places a very high value upon the achievement of the
fixed annual targets in order to avoid the loss of status, recognition and rewards.
A well-constructed Scorecard contains a mix of long-term and short-term measures and therefore drives the company in the
direction of medium-term strategic goals which are supported by cross-functional initiatives. On the other hand, the budgeting
process focuses the organisation on the achievement of short-term financial goals supported by the initiatives of individual
departments. Budgets can also act as an impediment to the acceptance of responsibility by local managers for the
achievement of the Scorecard targets. This is often the case in situations where a continued emphasis exists on meeting shortterm
e.g. quarterly targets.
Activity-based models
Traditional budgets show the costs of functions and departments (e.g. staff costs and establishment costs) instead of the costs
of those activities that are performed by people (e.g. receipt of goods inwards, processing and dispatch of orders etc). Thus
managers have no visibility of the real ‘cost drivers’ of their business. In addition, it is probable that a traditional budget
contains a significant amount of non-value-added costs that are not visible to the managers. The annual budget also tends
to fix capacity for the forthcoming budget period thereby undermining the potential of Activity-based management (ABM)
analysis to determine required capacity from a customer demand perspective. Those experienced in the use of ABM
techniques are used to dealing with such problems, however their tasks would be much easier to perform. and their results
made more reliable if these problems were removed.