题目内容
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(c) Discuss the ways in which budgets and the budgeting process can be used to motivate managers to
endeavour to meet the objectives of the company. Your answer should refer to:
(i) setting targets for financial performance;
(ii) participation in the budget-setting process. (12 marks)
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(b) Discuss ways in which the traditional budgeting process may be seen as a barrier to the achievement of the
aims of EACH of the following models for the implementation of strategic change:
(i) benchmarking;
(ii) balanced scorecard; and
(iii) activity-based models. (12 marks)
(c) Outline the ways in which Arthur and Cindy can reduce their income tax liability by investing in unquoted
shares and recommend, with reasons, which form. of investment best suits their circumstances. You are not
required to discuss the qualifying conditions applicable to the investment vehicle recommended. (5 marks)
You should assume that the income tax rates and allowances for the tax year 2005/06 apply throughout this
question
By referring to Sam's broken bicycle, the author intends to ______.
A. illustrate the ways to repair his bicycle
B. discuss the problems of his bicycle
C. tell us how to solve a problem
D. show us how simple it is to repair a bicycle
The writer's purpose when writing this passage is______.
A. to describe how pruning a tree is done
B. to discuss different ways of pruning trees
C. to give practical instructions for pruning a tree
D. to explain how a tree wound gets diseased and heals
‘Budgeting is a waste of time. I don’t see the point of it. It tells us what we can’t afford but it doesn’t keep us from buying it. It simply makes us invent new ways of manipulating figures. If all levels of management aren’t involved in the setting of the budget, they might as well not bother preparing one.’
Required:
(a) Identify and explain SIX objectives of a budgetary control system. (9 marks)
(b) Discuss the concept of a participative style. of budgeting in terms of the six objectives identified in part (a). (11 marks)
Even without taking the technology to its limits, the idea of education as a lifelong process is catching on throughout the industrialized world. Already, working adults who pursue their studies part-time make up roughly half of students taking college courses in the United States.
However, there is debate in scholar circles about how far new technology should be used for teaching academic subjects in which personal contacts between teacher and student are still vital. Britain's Open University, for example, a world leader in distance education, has embraced information technology cautiously, believing it to be no substitute for books and the exchange of ideas at live tutorials and summer schools.
But the Open University is also moving with the tide. It has set up a "knowledge media institute" to explore ways of adopting information technology. Some teachers are concerned about this trend, arguing that the heavy investment that students are expected to make in computer and communications equipment contradicts the concept of "open" cost, of course, is and important factor in many developing countries, where few people have computers or even phones. Rather than uniting the world, the new technologies could lead to societies of information haves and have-nots.
Distance learning is different from the traditional correspondence course in that______.
A．it requires the individual student to work alone
B．it enables all the students to work at the same pace
C．it allows students to discuss with one another and their teachers
D．it enables geographically scattered students to study in the same physical classroom
Since most important problems are multifaceted, there are several alternatives to choose from, each with unique advantages and disadvantages. One of the benefits of a pencil and paper decision-making procedure is that it permits people to deal with more variables than their minds can generally comprehend and remember. On the average, people can keep about seven ideas in their minds at once. A worksheet can be especially useful when the decision involves a large number of variables with complex relationships. A realistic example for many college students is the question "What sill I do after graduation？" A graduate might seek a position that offers specialized training, pursue an advanced degree, or travel abroad for a year.
A decision-making worksheet begins with a succinct statement of the problem that will also help to narrow it. It is important to be clear about the distinction between long range and immediate goals because long-range goals often involve a different decision than short range ones. Focusing on long-range goals, a graduating student might revise the question above to "What will I do after graduation that will lead to successful career？"
What does the passage mainly discuss？
A．A method to assist in making complex decisions.
B．A comparison of actual decisions and ideal decisions.
C．Research on how people make decisions.
D．Differences between long-range and short-range decision making.
Because non-audit work is important to Hum and Hoo, staff have ‘business growth’ criteria strongly linked with bonuses and promotion. This means that many of the professional accountants in the firm actively seek to increase sales of non-audit services to businesses in the Deetown area, including from audit clients. The culture of the firm is such that everybody is expected to help out with any project which needs to be done, and this sometimes means that staff help out on a range of both audit and non-audit tasks. The lines between audit and non-audit services are sometimes blurred and staff may work on either, as workload needs demand. Managing partner Cherry Hoo told staff that the non-audit revenue is now so important to the firm that staff should not do anything to threaten that source of income.
Cherry Hoo said that she was thinking of beginning to offer a number of other services including advice on environmental reporting and the provision of environmental auditing services. She said she had spoken to local companies which were looking to demonstrate their environmental sustainability and she believed that environmental reporting and auditing might be ways to help with this. She said she was confused by the nature of environmental reporting and so was not sure about what should be audited.
Required:
(a) Explain ‘ethical threat’ and ‘ethical safeguard’ in the context of external auditing, and discuss the benefits of effective ethical safeguards for Hum and Hoo. (8 marks)
(b) Explain ‘environmental audit’ and assess how environmental reporting and auditing might enable companies to ‘demonstrate their environmental sustainability’ as Cherry Hoo suggested. (8 marks)
(c) Some corporate governance codes prohibit audit firms such as Hum and Hoo from providing some non-audit services to audit clients without the prior approval of the client’s audit committee. This is because it is sometimes believed to be against the public interest.
Required:
Explain ‘public interest’ in the context of accounting services and why a client’s audit committee is a suitable body to advise on the purchase of non-audit services from Hum and Hoo. (9 marks)
Every Englishman has some knowledge of his work. All of us use words and phrases from Shakespeare's writings that have become a part of the English-speaking people.
Shakespeare, more perhaps than any other writer, made full use of the English language. Most of us use about five thousand words in our normal employment of English; Shakespeare in his works used about twenty-five thousand!
There is probably no better way for a foreigner (or an Englishman!) to appreciate the richness and variety of the English language than by studying the various ways in which Shakespeare uses it. Such a study is well worth the effort (it is not, of course, recommended to beginners), even though some aspects of English usage, and the meaning of many words, have changed since Shakespeare's day.
1). From the first two sentences of the passage we can conclude that ________.
A. it can't be discussed about who is the world's greatest dramatist
B. Shakespeare is regarded as the greatest writer
C. Englishmen like to discuss about who is the world's greatest writer
D. it can't be discussed about who is the world's greatest poet
2). According to the passage many English words and phrases that we use today are from _____.
A. Englishmen
B. English speaking people
C. Shakespeare's works
D. ancient people
3). To learn the richness of the English language, people should ______.
A. write and read more
B. be glad to be a foreigner
C. learn from an English man
D. read Shakespeare's plays
4). The author does not suggest beginners reading Shakespeare's plays probably because _____.
A. only Englishmen can understand his plays
B. some of English usage and the meaning of many words have changed
C. the works are too difficult for a beginner
D. the works are for native speakers
5). In this passage the author wants to _______.
A. tell how great a writer Shakespeare is
B. tell that some aspects of English usage have changed since Shakespeare's day
C. tell that some English words are out of use now
D. show the richness of English language
