题目内容
（请给出正确答案）
Why was the businessman not satisfied with his secretary？
A．He had given the same speech three times.
B．His speech lasted for an hour.
C．He had made three speeches.
D．The speech was not well written.
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Why is it that the global telegraph network was truly revolutionary？
[A] It has changed the way we do business and communicate.
[B] It makes virtual communities possible.
[C] It makes real-time global news service available.
[D] It makes world peace.
Required:
Outline the issues that should be considered when disposing of the LunarMint division noting the risks that might be involved.
Part A
Suppose you have made an appointment with your friend at 5 pm, but you have some urgent business to attend to and have to cancel your appointment. Write a note to your friend:
1) explaining why you have to cancel your appointment
2) making an apology for that
3) telling him/her how you plan to make up for it
You should write approximately 100 words. Do not sign your own name at the end of your note.
Use "Wang Lin" instead.
Are you superstitious？ No, of course not. Do you believe in magic (魔法), and luck charms (护身符), and elves or gremlins (小精灵) ？ Certainly not, but if I should greet you with the usual How's business？" You'll answer "Oh, just so-so" although your business is profiting greatly. When you are successful in some venture you might say you were just lucky. And yet, you know it was probably due to your a bility and hard work. Why？ Sometimes you knock on wood because wood was once a tree and there is a primitive belief that protective gods inhabit trees and knocking on wood attracts their attention so they may be credited with your successes.
If I should sneeze, only the strongest of you could refrain(克制而不) from saying "God bless you". Why bless this unsanitary (不讲究卫生的) habit？ Our ancestors believed that a sneeze opened the body to invasion by devils, and invoking (召唤) the name of God made the devils get out in a hurry. You may not realize it, but you express this same "devil invasion" when you say, "Whatever can have gotten into that child？" or "I wonder what possessed me to do that？"
Although they may no longer be believed, evidences of superstitions that have had their origins in the primitive fear of the unknown still exist in modern language and gestures.
The author ______.
A．believe that most people are superstitious
B．believe that very few people are superstitious
C．believes that there are still some evidences of superstitions in what we say and what we do
D．is superstitious
Section B – TWO questions ONLY to be attempted
Bob Wong was fortunate to inherit some money and decided he wanted to invest for the long term in one or more investments so he would have a higher income in retirement. He was not a specialist in accounting and had little understanding of how investments worked.
Bob studied an investment website which suggested that he needed to be aware of the level of risk in an investment and also that he needed to know what his basic attitude to risk would be. This meant he needed to decide what his risk appetite was and then select investments based on that.
When Bob studied share listings in newspapers, he noticed that they were subdivided into sectors (e.g. banks, pharmaceuticals, mining, retail). He noticed that some sectors seemed to make higher returns than others and he wanted to know why this was. One website suggested that risks also varied by sector and this was partly explained by the different business and financial risks which different sectors are exposed to.
One website said that if a potential investor wanted to know about any given company as a potential investment, the company’s most recent annual report was a good place to start. This was because, it said, the annual report contained a lot of voluntary information, in addition to the financial statements. Bob could use this information to gain an understanding of the company’s strategy and governance. The website suggested that the contents of the corporate governance section of the annual report would be particularly helpful in helping him decide whether or not to buy shares in a company.
Required:
(a) Explain ‘risk appetite’ and ‘risk awareness’, and discuss how Bob’s risk appetite might affect his choice of investments.
(8 marks) (b) Explain ‘business risk’ and ‘financial risk’ and discuss why risks might vary by sector as the website indicated. (8 marks)
(c) Distinguish, with examples, between mandatory and voluntary disclosure in annual reports, and assess the usefulness of corporate governance disclosure to Bob in selecting his investments. (9 marks)
Herman Swan & Co (HS) is a family-owned company that has made fashionable clothes and leather goods for men for over 100 years. The company has been successful in building a strong reputation for quality by sourcing from local textile and leather producers. It sells its goods across the world through a chain of owned shops and also franchised stalls inside large, well-known stores. The company is still owned and run by the family with no other shareholders. The main goal of the firm is to organically grow the business for the next generation of the Swan family.
Customers are attracted to HS products due to the history and the family story that goes behind the products. They are willing to pay the high prices demanded as they identify with the values of the firm, especially the high quality of manufacturing.
The competition for HS has been increasing for more than ten years. It is made up of other global luxury brands and also the rising national champions in some of the rapidly expanding developing countries. The competitors often try to leverage their brands into many different product types. However, the Swan family have stated their desire to focus on the menswear market after an unsuccessful purchase of a handbag manufacturer five years ago.
The company is divided into a number of strategic business units (SBU). Each production site is an SBU, while the whole retail operation is one SBU. The head office previously functioned as a centre for procurement, finance and other support activities. The company has recently invested in a new management information system (MIS) that has increased the data available to all managers in the business. This has led to much of the procurement shifting to the production SBUs and the SBU managers taking more responsibility for budgeting. The SBU managers are delighted with their increased responsibilities and with the results from the new information system but feel there is still room for improvement in its use. The system has assisted in a project of flattening the organisation hierarchy by cutting out several layers of head office management.
You are the management accountant at HS and have been trying to persuade your boss, the finance director, that your role should change. You have read about Burns and Scapens’ report ‘Accounting Change Project’ and think that it suggests an interesting change from your current roles of preparing and reviewing budgets and overseeing the production of management and financial accounts. Your boss is sceptical but is willing to listen to your arguments. He has asked you to submit an explanation of the change that you propose and why it is necessary at HS.
Also, your boss has asked you for an example of how your role as an ‘internal consultant’ would be valuable at HS by looking at the ideas of brand loyalty and awareness. You should consider their impact on performance management at HS, both from the customer and the internal business process perspectives and how to measure them.
Required:
(a) Describe the changes in the role of the management accountant based on Burns and Scapens work. Explain what is driving these changes and justify why they are appropriate to HS. (12 marks)
(b) Using HS as an example, discuss the impact of brand loyalty and awareness on the business both from the customer and the internal business process perspectives and evaluate suitable measures for brand loyalty and awareness. (8 marks)
The launch of several new products and a rapid increase in exports had raised a number of problems at Loho. These included problems in meeting order deadlines, whilst a number of operational constraints had meant that some orders had been delivered to customers late. The increase in overseas business had also, according to Sonja Tan, the financial director, increased the overall risk profile of the business. Credit risk had risen substantially as had a range of risks associated with exporting and overseas investment. In addition to a growth from 150 to 600 employees in its home country, Loho also had recruited a further 200 people overseas in order to facilitate business in those countries.
As part of her continuing professional development (CPD), Sonja Tan, the finance director who was also a professional accountant, had been to a seminar on improving internal controls (IC). She believed that at this point in its growth, Loho could benefit from tighter internal controls. Speaking about this to the board on her return from the seminar, she reminded her colleagues that sound internal controls could only provide ‘reasonable assurance’ and that any IC system had inherent limitations and could never be totally effective whatever changes were made to improve them. This came as a surprise to some board members who assumed, because internal controls were often very expensive, that they should be guaranteed to be fully effective.
Required:
(a) Construct the case for establishing an internal audit function at Loho Company. (10 marks)
(b) Explain the reasons why many internal controls can never be guaranteed to be fully effective and discuss why ICs being ‘very expensive’ are no guarantee of their effectiveness. (9 marks)
(c) The finance director Sonja Tan learned about improved internal controls as part of her continuing professional development (CPD).
Required:
Explain the advantages of continuing professional development (CPD) for professional accountants such as finance director Sonja Tan. (6 marks)
It can be inferred from the first paragraph that Unionwear is______.
A．a set of quality standards for various commodities
B．a shop that has never sold any locally-made products
C．a shop that has been selling mostly home-made goods
D．is a stock that has been rising in value in America
Godel Goodies (Godel) manufactures a variety of own-label sweets for the two largest supermarket chains in Seeland. The business makes several different flavours of the same basic product. The strategy of the business has been to be a cost leader in order to win the supermarkets’ business. The sales of Godel vary up and down from quarter to quarter depending on the state of the general economy and competitive forces. Most of the sweet manufacturers have been in business for decades and so the business is mature with little scope to be innovative in new product development. The supermarkets prefer to sign suppliers to long-term contracts and so it is difficult for new entrants to gain a foothold in this market. The management style. at Godel is very much command-and-control which fits with the strategy and type of business. Indeed, most employees have been at Godel for many years and have expressed their liking for the straightforward nature of their work.
The chief executive officer (CEO) of Godel has asked your firm of accountants to advise him as his finance director (FD) will be absent for several months due to a recently diagnosed illness. As the CEO is preparing for the next board meeting, he has obtained the operating statement and detailed variance analysis from one of the junior accountants (Appendix 1).
The CEO is happy with the operating statement but wants to understand the detailed operational and planning variances, given in Appendix 1, for the board meeting. He needs to know what action should be taken as a result of these specific variances.
The FD had been looking at the budgeting process before she fell ill. The CEO has decided that you should help him by answering some questions on budgeting at Godel.
Currently, the budget at Godel is set at the start of the year and performance is measured against this. The company uses standard costs for each product and attributes overheads using absorption costing based on machine hours. No variations are allowed to the standard costs during the year. The standard costs and all budget assumptions are discussed with the relevant operational manager before being set. However, these managers grumble that the budget process is very time-consuming and that the results are ultimately of limited value from their perspective. Some of them also complain that they must frequently explain that the variances are not their fault. The CEO wants to know your views on whether this way of budgeting is appropriate and whether the managers’ complaints are justified. He is satisfied that there is no dysfunctional behaviour at Godel which may lead to budget slack or excessive spending and that all managers are working in the best interests of the company.
Finally, in the last few months, the FD had been reading business articles and books and had mentioned that there were a number of organisations which were trying to go beyond budgeting. The CEO is concerned that he does not understand what budgeting does for the business and this is why he wants you to explain what are the benefits and problems of budgeting at Godel before considering replacing it.
Required:
(a) Advise the CEO on the implications for performance management at Godel of analysing variances into the planning and operational elements as shown in Appendix 1. (6 marks)
(b) Evaluate the budgeting system at Godel. (11 marks)
(c) Evaluate the proposal to move to a beyond budgeting method of control at Godel, giving a recommendation on whether to proceed. (8 marks)
A council, among other things, improves communication and spurs improvement of operations. Remember that the secret to success is dialogue—the exchange of ideas and opinions. Focus on problems your customers have. Spell out your goals and objectives.
Each meeting should have a specific objective to accomplish. Determine the meeting's frequency. If you want to implement a strategic plan, an annual meeting may be enough. If you want to focus on operational issues, more meetings may be needed.
A good council will have no more than 12 people, with half of the members from your company and half your customers. It should also have diversity in its membership. Members should serve from one to three years-rotation of membership will ensure the council doesn't become stale.
Find an approximate meeting site, whether it's in-house or off site, where there will be no interruptions. You should pay for all the expenses related to the meeting—remember, the council members are providing your company with a service. Treat them as your guests and your experts.
If you have a fixed beginning and ending time to your meeting, stick to it. When structuring the meeting, remember the 80720 problem-solving rule. Structure the meeting so that 20 percent of the time is spent identifying or discussing a problem and 80 percent of the time is spent designing a solution.
Often it is helpful to have a person act as timekeeper and announce when the agenda time for a particular item has expired. However, during the meeting, be flexible. The facilitator can allow. the group to decide whether to move on to the next item or extend the discussion. As you go along, look to narrow the differences among members and form. a consensus.
As the meeting closes, summarize what was accomplished, checking for agreement and commitment among the members. Make a detailed list of the follow-up items, who has responsibility for each item, and a timeline for completion.
The results from really listening to and learning from your customers in a well-run advisory council can pay huge dividends.
Why does the writer put the suggestion that, advisory councils should be set up______
A．Because they can influence business operations
B．because business improvements depend on communication with them
C．Because they are heavily relied on by prosperous companies
D．Because goals and objectives are set out by them
We could start with the advantages of mobile phones. There are many things that we could do with mobile phones. With the advancement of technology，more and more features are being added to the mobile phones which make them more useful. In addition to making calls，mobile phones also support a wide variety of other services such as text messaging，email，Internet access，business applications，gaming and photography. We can bring them everywhere，and can be reached by others anytime. They make the world smaller，bringing people together no matter where they are.
But we could have some risks when using our mobile phones. We may have accidents when we use them while driving. Some studies show that mobile phones can do harm to our bodies;and materials in mobile phones could damage our environment.
Since there are so many risks，why do we still have mobile phones？This is because these risks or disadvantages can be overcome. For example，while we are driving we can easily pull up our car if we really need to use the phone. Mobile phone manufacturers are reducing the radiation of mobile phones to avoid health risks.
Though there are both pros and cons of using mobile phones，we could easily see that there are more advantages than disadvantages. Moreover，mobile phones are becoming cheaper，which might be another reason why mobile phones are increasingly used today.
1. Which of the following functions is NOT mentioned in the passage？
A. Text messaging.
B. Camera.
C. GPS.
2. What risks might mobile phones cause？
A. Traffic accidents and health problems.
B. Environmental damage.
C. Both A and B.
3. What are mobile phone manufacturers doing to prevent mobile phone users from health risks？
A. They are reducing the radiation of mobile phones.
B. They are trying to persuade people to use mobile phones less.
C. They are developing new models of mobile phones.
4. Why do people still use mobile phones despite their disadvantages？
A. Because people don’t believe that mobile phones have any disadvantages.
B. Because the disadvantages of mobile phones can be avoided.
C. Because people cannot live without mobile phones.
5. According to the last paragraph，why are mobile phones increasingly being used today？
A. They are safer.
B. They have more functions.
C. They are becoming cheaper.
