题目内容
（请给出正确答案）
(d) Explain the term ‘environmental management accounting’ and the benefits that may accrue to organisations
which adopt it. (4 marks)
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更多“（d) Explain the term ‘environm…”相关的问题
2 (a) Explain the term ‘backflush accounting’ and the circumstances in which its use would be appropriate.
(6 marks)
(c) Explain the term ‘target costing’ and how it may be applied by GWCC. Briefly discuss any potential
limitations in its application. (8 marks)
4 (a) Explain the meaning of the term ‘working capital cycle’ for a trading company. (4 marks)
6 (a) Explain the term ‘money laundering’. (3 marks)
(b) Explain the meaning of the term ‘Efficient Market Hypothesis’ and discuss the implications for a company if
the stock market on which it is listed has been found to be semi-strong form. efficient. (9 marks)
In relation to the Contract Law of China:
(a) explain the term ‘liquidated damages’, and state the legal nature of them; (2 marks)
(b) state the rules relating to the award of liquidated damages; (6 marks)
(c) state the rule relating to the award of liquidated damages for delay in performing the contractual obligation. (2 marks)
In relation to the Property Law of China:
(a) explain the term ‘right to use the land for construction’; (3 marks)
(b) state the forms to establish the right to use the land for construction; (3 marks)
(c) state the various forms of disposal in relation to the right to use the land for construction by the owner of such a right. (4 marks)
In relation to the law of contract, distinguish between and explain the effect of:
(a) a term and a mere representation; (3 marks)
(b) express and implied terms, paying particular regard to the circumstances under which terms may be implied in contracts. (7 marks)
B. doesn’t believe a word of the stories
C. is not sure whether the stories are true
D. is telling the stories just for fun
According to the first story, the term “OK”________________.A.was approved of by President Jackson
B.was the title of some official documents
C.was first used by President Jackson
D.was an old way to spell “all correct”
According to the passage, President Jackson________________.A.couldn’t draw up any documents at all
B.didn’t like to read important papers by himself
C.often had his assistants sign documents for him
D.wasn’t good at reading or spelling
According to the second story, the term “OK”______________.A.was the short way to say “Old Kinderhook Club”
B.meant the place where President Van Buren was born
C.was the name of Van Buren’s club
D.was used to call Van Buren’s supporters in the election
According to the second story, the term “OK” was first used____________.A.by Van Buren
B.in a presidential election
C.to organize the Old Kinderhook Club
D.by the members of the “Old Kinderhook Club”
请帮忙给出每个问题的正确答案和分析，谢谢！
(b) Draft a report as at today’s date advising Cutlass Inc on its proposed activities. The report should cover the
following issues:
(i) The rate at which the profits of Cutlass Inc will be taxed. This section of the report should explain:
– the company’s residency position and what Ben and Amy would have to do in order for the company
to be regarded as resident in the UK under the double tax treaty;
– the meaning of the term ‘permanent establishment’ and the implications of Cutlass Inc having a
permanent establishment in Sharpenia;
– the rate at which the profits of Cutlass Inc will be taxed on the assumption that it is resident in the
UK under the double tax treaty and either does or does not have a permanent establishment in
Sharpenia. (9 marks)
