题目内容
（请给出正确答案）
A.approved oily-water separating equipment
B.a fixed or portable containment system at the shore connection
C.a spare pump in case the main pump is inoperative
D.at least one outlet accessible from the weather deck
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3 The Global Hotel Group (GHG) operates hotels in most of the developed countries throughout the world. The directors
of GHG are committed to a policy of achieving ‘growth’ in terms of geographical coverage and are now considering
building and operating another hotel in Tomorrowland. Tomorrowland is a developing country which is situated 3,000
kilometres from the country in which GHG’s nearest hotel is located.
The managing director of GHG recently attended a seminar on ‘the use of strategic and economic information in
planning organisational performance’.
He has called a board meeting to discuss the strategic and economic factors which should be considered before a
decision is made to build the hotel in Tomorrowland.
Required:
(a) Discuss the strategic and economic factors which should be considered before a decision is made to build
the hotel. (14 marks)
As part of the application procedure (手续) , Dr. Ginoux was asked to prepare a list of all the operations performed in the previous even years. Slowly, as she worked on the long list, she began to feel uncertain. She began to question some of her decisions. Had she used the best technique in that case？ Maybe, in this case, she should have given one more test before operating？ On the other hand, maybe she should have. . . Would the doctors on the selection committee understand that, as the only trained surgeon in the area, she usually could not get advice from others and therefore, had to rely completely on her own judgment？ For the first time, Dr. Ginoux felt lonely and isolated.
The longer Dr. Ginoux worked on the application forms, the more depressed she became. As hope faded, she wondered if a "country doctor"had a realistic chance of being accepted by the American College of Surgeons.
Dr. Ginoux was working in______.
A．a large city
B．the American College of Surgeons
C．an area far from any big city
D．a selective organization
late 1990s it has extended its operations throughout Europe and most recently to Asia, where it is expanding rapidly.
You are a manager in Andando, a firm of Chartered Certified Accountants. You have been approached by Duncan
Seymour, the chief finance officer of Plaza, to advise on a bid that Plaza is proposing to make for the purchase of
MCM. You have ascertained the following from a briefing note received from Duncan.
MCM provides training in management, communications and marketing to a wide range of corporate clients, including
multi-nationals. The ‘MCM’ name is well regarded in its areas of expertise. MCM is currently wholly-owned by
Frontiers, an international publisher of textbooks, whose shares are quoted on a recognised stock exchange. MCM
has a National and an International business.
The National business comprises 11 training centres. The audited financial statements show revenue of
$12·5 million and profit before taxation of $1·3 million for this geographic segment for the year to 31 December
2004. Most of the National business’s premises are owned or held on long leases. Trainers in the National business
are mainly full-time employees.
The International business has five training centres in Europe and Asia. For these segments, revenue amounted to
$6·3 million and profit before tax $2·4 million for the year to 31 December 2004. Most of the International business’s
premises are held on operating leases. International trade receivables at 31 December 2004 amounted to
$3·7 million. Although the International centres employ some full-time trainers, the majority of trainers provide their
services as freelance consultants.
Required:
(a) Define ‘due diligence’ and describe the nature and purpose of a due diligence review. (4 marks)
A.Certain
B.A
C.some
D.One
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)
Sometimes I feel that being the mother of three small children is like operating a large circus(马戏团).21 afternoon last week，my three sons playing peacefully in the back yard(院子)，22 the ball from one to another. I jumped at the chance to talk to one of my friends 23 the phone,but before I 24 to the phone,I could tell the boys had begun to quarrel with each other about something. I rushed out to 25 peace,but before I got there Charles had 26 a rock at Mark,and hit him in the eye. By the time I got to the back yard,they had begun to 27 about this. Even David,the oldest boy,who won’ t usually fight with anybody about 28，was involved(卷人).First, I 29 them stop fighting，and then I examined Mark’ s eye. I decided that it wasn’ t going to develop into a black eye, but I felt that they should 30 at least a little for 31 they had done. “ I’ m going to 32 to your father about this when he comes home tonight，” I said. “He and I will think of how to punish you. ’’Things were 33 quiet after that for about half an hour,and then Charles 34 a glass in the kitchen,and at almost the same 35,Mark fell out of the apple tree.
A.Certain
B.A
C.Some
D.One
A.catching
B.throwing
C.beating
D.playing
A.through
B.in
C.on
D.by
A.went
B.came
C.reached
D.got
A.keep
B.make
C.get
D.have
A.thrown
B.hit
C.beaten
D.stricken
A.quarrel
B.talk
C.worry
D.fight
A.nothing
B.something
C.anything
D.any thing
A.told
B.ordered
C.let
D.made
A.suffer
B.punish
C.criticize
D.beat
A.fight
B.that
C.things
D.what
A.tell
B.speak
C.report
D.inform
A.pretty
B.much
C.very much
D.a lot
A.bet
B.hit
C.broke
D.struck
A.moment
B.second
C.minute
D.hour
