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Business report should be objective and factual.（)
Business report should be objective and factual.()
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Business report should be objective and factual.()
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更多“Business report should be obje…”相关的问题
(3)
A．A business has an obligation to report the use of the assets to the creditors and owners.
B．A business has an obligation to report the accounts of the company to directors.
C．The creditors and owners have an obligation to report the use of the assets to the business.
D．The assets are not owned by the business, but by the creditors and owners.
(b) Draft a report suitable for inclusion in a Management Commentary for Jones and Cousin which deals with:
(i) the key risks and relationships of the business (9 marks)
A.Go on a business trip with him
B.Help him with his research paper
C.Write a report for him
An annual report provides __1__ information about an organization.People read annual reports in different ways. Some even __2__ to start at the back and work their way to the beginning. It makes __3__ difference how you read them as long as you get the essential points of the business and its financial condition.However, there is a good way to solve these reports that is __4__ most efficient and most effective. You can’ t possibly go any further in your research __5__ knowing what the company does! How can you insure that you have understood the report? Just ask yourself if you understand what the company does and who its customers are.
（1）__1__
A.useful
B.useless
C.usefulness
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)
(c) On 1 May 2007 Sirus acquired another company, Marne plc. The directors of Marne, who were the only
shareholders, were offered an increased profit share in the enlarged business for a period of two years after the
date of acquisition as an incentive to accept the purchase offer. After this period, normal remuneration levels will
be resumed. Sirus estimated that this would cost them $5 million at 30 April 2008, and a further $6 million at
30 April 2009. These amounts will be paid in cash shortly after the respective year ends. (5 marks)
Required:
Draft a report to the directors of Sirus which discusses the principles and nature of the accounting treatment of
the above elements under International Financial Reporting Standards in the financial statements for the year
ended 30 April 2008.
In recent discussions with Peter Wise, the managing director, it was agreed that as part of his continuous professional development (CPD) as a director, Angus should attend an overseas conference on tackling internet fraud, a line of business activity the company was keen to develop.
After the opening session, which gave delegates details of the content of the three-day conference, Angus realised that he already knew everything which was going to be covered from his private studies. So he decided instead to spend his time more productively at a local library reading up on issues which would directly help him with a forthcoming major assignment. He phoned Peter before leaving the conference explaining what he planned to do, but Peter said that he would still like him to attend the conference as he was bound to pick up new areas of useful and relevant knowledge. However, Angus still decided to leave after the morning coffee break.
He was observed leaving by one of the conference organisers, despite remaining signed in for the whole all day. At the start of Day 2, Angus returned to sign the attendance register again, but then immediately proceeded to leave the conference building. He was approached by the conference organiser who advised Angus that he really ought to report his absence. Angus explained to the conference organiser that he already knew much of the content of the conference, and so felt that it would be waste of his time if he stayed. Instead, he explained, he planned to spend the time more productively researching subject matter which better suited both his personal development and his company’s needs. On reflection, the conference organiser decided to report Angus’s absence.
Required:
(a) Evaluate the benefits of CPD to Angus Fortune, and describe the features of effective CPD. (10 marks)
(b) With reference to Kohlberg’s theory of human moral development, describe conventional level reasoning and discuss how Kohlberg’s conventional level arguments could be used to justify the conference organiser’s decision to report his absence. (8 marks)
(c) Evaluate Angus’s actions at the conference against the fundamental ethical principles which should have guided his behaviour as a professional accountant. (7 marks)
After the World war II (27) in 1945, some Americans felt VOA's (28) had to be changed, (29) the Soviet Union (苏联)became the enemy of America. They wanted to reach Soviet listeners. Then VOA began broadcasting in Russian.
In the early years VOA began (30) something new to its broadcast that was (31) "Music USA" , Another new idea came (32) in 1959. VOA knew that many listeners did not know (33) English to completely understand its normal English broadcast. So VOA (34) a simpler kind of English, which uses about 1,500 words and is spoken (35) ,of course, it is Special English.
21.
A. business
B. culture
C. support
D. information.
