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[单选题]
The company's new strategy is to refinance highly () properties, not sell them.
A.appreciative
B.appreciated
C.appreciating
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题目内容
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题目内容
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A.appreciative
B.appreciated
C.appreciating
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更多“The company's new strategy is …”相关的问题
Before beginning a telecommuting arrangement, the management should
A．appoint a new HR specialist to
B．provide the facilities and conditions
C．improve the company's productivity first
D．decide whether it is suitable for the company
(ii) The sales director has suggested to Damian, that to encourage the salesmen to accept the new arrangement,
the company should increase the value of the accessories of their own choice that can be fitted to the low
emission cars.
State, giving reasons, whether or not Damian should implement the sales director’s suggestion.
(2 marks)
The following information is relevant for questions 9 and 10
A company’s draft financial statements for 2005 showed a profit of $630,000. However, the trial balance did not agree,
and a suspense account appeared in the company’s draft balance sheet.
Subsequent checking revealed the following errors:
(1) The cost of an item of plant $48,000 had been entered in the cash book and in the plant account as $4,800.
Depreciation at the rate of 10% per year ($480) had been charged.
(2) Bank charges of $440 appeared in the bank statement in December 2005 but had not been entered in the
company’s records.
(3) One of the directors of the company paid $800 due to a supplier in the company’s payables ledger by a personal
cheque. The bookkeeper recorded a debit in the supplier’s ledger account but did not complete the double entry
for the transaction. (The company does not maintain a payables ledger control account).
(4) The payments side of the cash book had been understated by $10,000.
9 Which of the above items would require an entry to the suspense account in correcting them？
A All four items
B 3 and 4 only
C 2 and 3 only
D 1, 2 and 4 only
The company’s main contract was with Dank plc a large industrial conglomerate.
In the course of its research activity, Clean Ltd’s scientists developed a new super glue. Des was very keen to pursue the manufacture of the glue but the board of directors overruled him and decided that the company should stick to its core business.
The managing director of Dank plc is a friend of Des’s and has told him that Dank plc will not be renewing its contract with Clean Ltd as he is not happy with its performance. He also told Des that he would be happy to continue to deal with him, if only he was not linked to Clean Ltd.
Following that discussion Des resigned from his position as managing director of Clean Ltd and set up his own company, Flush Ltd which later entered into a contract with Dank plc to replace Clean Ltd. Flush Ltd also manufactures the new glue discovered by Clean Ltd’s scientists, which has proved to be very profitable.
Required:
In the context of company law, advise the board of Clean Ltd as to whether they can take any action against Des or Flush Ltd.(10 marks)
When Biggo Manufacturing (a public listed company) needed to build an extension to its factory, it obtained planning permission to build it on an adjacent field. The local government authority was keen to attract the new jobs that would go with the expansion and so granted the permission despite the objections of a number of residents, who were concerned that the new factory extension would mean the loss of a children’s play area.
When the board of Biggo met after the building approval had been given, the chief executive read out a letter from Albert Doo, leader of the local government authority, saying that although permission to build had been given, the company should consider making a sizeable contribution towards creating a new children’s play area in a nearby location. Mr Doo said that Biggo ‘should recognise its social responsibility’. He said that the company should consider itself a citizen of society and should, accordingly, ‘recognise its responsibilities as well as its legal rights’.
One of Biggo’s directors, Robert Tens, said he thought the request was entirely reasonable given the displacement of the play area. He also said that they could use the donation strategically to help cultivate the company’s reputation locally to help in future recruitment. It might also, he said, help to reduce resistance to any future expansion the company might need to make.
Margaret Heggs, in contrast, argued that the company should not make the donation as it was likely that company profits would be low in the current year. She said that the acquisition of the land and the gaining of planning permission were done through the normal legal channels and so the company had no further contractual or ethical duties to the local government, nor to the local community. She said that Biggo provided local employment and produced excellent products and so it was unreasonable for the request for a donation to have been made. ‘This board is accountable to the shareholders of Biggo and not to the local community or the local government authority’, she said.
Required:
(a) Explain the meaning of ‘rights’ and ‘responsibilities’ in the context of Biggo and describe how these terms are interpreted at the two ends of the Gray, Owen & Adams ‘continuum’. (10 marks)
(b) Justify, using evidence from the case, which of Gray, Owen & Adams’s positions are best described by the comments made by Robert Tens and also Margaret Heggs. (6 marks)
(c) Define ‘social responsibility’ as used by Albert Doo. Contrast how short and long-term shareholder interest perspectives may affect Biggo’s attitude to the requested contribution for the children’s play area. (9 marks)
Attn: All Staff
The purpose of this memo is to warn you about a disruption to the company's Internet service. From 12 pm to 6 pm on Wednesday the IT team (81) a new server for the entire network.
The new server should allow us to store larger amounts of data more reliably, so it is a valuable change. (82) , this means that you will not be able to access the Intemet from your work computer on Wednesday afternoon.
For some employees, such as sales staff and customer relations managers, Internet access and email are essential. Those employees will be given permission to work from home on that afternoon.
For all other staff, please be sure to prepare offline tasks to carry out during this time. We thank you for your understanding and hope that the upgrade does not cause too much (83) for employees.
Regards,
Naomi Lyneham, General Manager
(41)
A．will be installing
B．would install
C．will be installed
D．has been installed
Vostok Ltd. He also requires advice on the recoverability of input tax relating to the purchase of new premises.
The following information has been obtained from a meeting with Gagarin.
Vostok Ltd:
– An unquoted UK resident company.
– Gagarin owns 100% of the company’s ordinary share capital.
– Has 18 employees.
– Provides computer based services to commercial companies.
– Requires additional funds to finance its expansion.
Funds required by Vostok Ltd:
– Vostok Ltd needs to raise ￡420,000.
– Vostok Ltd will issue 20,000 shares at ￡21 per share on 31 August 2008.
– The new shareholder(s) will own 40% of the company.
– Part of the money raised will contribute towards the purchase of new premises for use by Vostok Ltd.
Gagarin’s initial thoughts:
– The minimum investment will be 5,000 shares and payment will be made in full on subscription.
– Gagarin has a number of wealthy business contacts who may be interested in investing.
– Gagarin has heard that it may be possible to obtain tax relief for up to 60% of the investment via the enterprise
investment scheme.
Wealthy business contacts:
– Are all UK resident higher rate taxpayers.
– May wish to borrow the funds to invest in Vostok Ltd if there is a tax incentive to do so.
New premises:
– Will cost ￡446,500 including value added tax (VAT).
– Will be used in connection with all aspects of Vostok Ltd’s business.
– Will be sold for ￡600,000 plus VAT in six years time.
– Vostok Ltd will waive the VAT exemption on the sale of the building.
The VAT position of Vostok Ltd:
– In the year ending 31 March 2009, 28% of Vostok Ltd’s supplies will be exempt for the purposes of VAT.
– This percentage is expected to reduce over the next few years.
– Irrecoverable input tax due to the company’s partially exempt status exceeds the de minimis limits.
Required:
(a) Prepare notes for Gagarin to use when speaking to potential investors. The notes should include:
(i) The tax incentives immediately available in respect of the amount invested in shares issued in
accordance with the enterprise investment scheme; (5 marks)
(a) Delhi Co, a potential new client, is a privately owned and rapidly expanding company which currently operates below the audit threshold in the country in which it is based. The company’s management is currently considering having either a full audit or a limited assurance review of their financial statements. The partner would like you to assist the management of Delhi Co by writing a response to them in which you:
(i) Explain the difference between an audit of historical financial statements and a limited assurance review. (4 marks)
(ii) Discuss the relative advantages and disadvantages to Delhi Co of having an audit of their historical financial statements as opposed to a limited assurance review. (8 marks)
Delhi Co was incorporated in 2005, with founder and chief executive Mr Nimesh Dattani as the sole shareholder. After a period of rapid growth, Delhi Co took out a ten-year bank loan facility in June 2007 to finance Mr Dattani’s ambitious expansion plans. This was supported by a further injection of financial capital in 2014 through a new issue of shares in the company. The shares were sold to Mr Robert Hyland, an ex-business partner of Mr Dattani. The sale gave Mr Hyland a 40% shareholding in Delhi Co. He has no involvement in the management of the company.
Until recently Delhi Co operated with a small accounting department, comprising one full-time member of staff and one part-time employee. Due to the expansion of the company and Mr Dattani’s plans to expand the customer base internationally, it has been necessary to increase the size of the accounting function to include two new full-time members of staff. Both of the new recruits are part-qualified accountants and Mr Dattani has committed to sponsoring them through their remaining training and ACCA examinations.
Required:
Prepare the response to the management of Delhi Co as requested by the partner.
Note: The split of the mark allocation is shown against each of the issues above.
(b) The audit committee of another client, Mumbai Co, has asked the partner to consider whether it would be possible for the audit team to perform. a review of the company’s internal control system. A number of recent incidents have raised concerns amongst the management team that controls have deteriorated and that this has increased the risk of fraud, as well as inefficient commercial practices. The audit report for the audit of the financial statements of Mumbai Co for the year ended 31 March 2016 was signed a few weeks ago. Mumbai Co is a listed company.
Required:
In respect of the request for Chennai & Co to review Mumbai Co’s internal control systems: Identify and discuss the relevant ethical and professional issues raised, and recommend any actions necessary. (8 marks)
B.develop new technology
C.expand its own business
D.increase the power of information
According to Aleem Walji, the company’s first project is to ________.A.set up a new system to warn people of infectious diseases
B.find out where infectious diseases develop
C.identify the causes of infectious diseases
D.cure patients of infectious diseases
What kind of businesses will benefit from Google.org’s second project？A.large enterprises
B.cross-national companies
C.foreign-funded corporations
D.small and medium-sized businesses
From the fourth paragraph, we learn that Google’s money is also invested to help ________.A.start more research programs
B.make more advanced electric cars
C.develop renewable and coal-based energy
D.conduct studies related to climate changes
From the last paragraph we learn that the investments by Google.org come from ________.A.Google’s profits and stock value
B.some international IT companies
C.the company’s own interests
D.local commercial banks
请帮忙给出每个问题的正确答案和分析，谢谢！
"I guess it helps,' she says wryly(表情冷漠地)."You know, you go home and you try on a new mascara, and I guess a male CEO can't do that." She's joking, of course, but there's some truth to what she says.
Glamorous, poised and always impeccably (无瑕疵的) dressed, Jung knows what women want and how to sell it to them.That’s what has made her one of the most successful CEOs----male or female----in recent years.And that’s what placed her at number four in the ranking of the 50 Most Powerful Women in Business, an annual survey by “Fortune.” The top on the list is Carly Fiorina, chairman and CEO of Hewlett-Pachard Company, a US computer hardware company.The oldest child of Chinese immigrants, Junggrew up speaking both English and Mandarin Chinese.She received a BA in English literature from Princeton University in 1979.After graduation, Jung joined themanagement trainee program at Bloomingdale’s (a world-renowned department store).She later joined I.Magnin (the premiere retail (零售) house in the US), in San Francisco, becoming senior vice president and general merchandise manager.In 1993 Jung became a consultant (顾问) for Avon, famous for selling beauty products door to door through sales representatives known as “Avon Ladies”.When Jung, now 43, took over Avon in November 1999, the company was in deep trouble.During the greatest economic boom in history, its stock was crumbling (崩溃).As fewer women wanted to go out onto the streets selling Avon products, its sales decreased.But Jung surprised a lot of people.Over the past 20 months she has overhauled (检查) nearly everything about the way Avon does business: How it advertises, manufactures, packages, and even how it sells its products.Most surprising, she has done it not by abandoning the seemingly outdated Avon Lady, but by reviving (使再流行) her.Under Jung, more Avon Ladies are signing up than ever before.6 Since Jung joined Avon, sales have risen by 30 per cent, profits by 40 per cent and the stock price has dramatically improved.And now, Avon is the second largest firm in the US headed by a woman, after Hewlett-Packard.
1.What is the truth to what Andrea Jung said？
A.A male CEO has not the ability to try on a new mascara.
B.A female CEO has to be more careful about her appearance.
C.A female CEO has to try on a new mascara each day.
D.When at home, a female CEO always tries on a new mascara
2.Which one is not true, according to the context？
A.The chairman and CEO of Hewlett-Pachard Company is a woman.
B.It seems that "Fortune" is the name of a magazine.
C.Andrea Jung is the chairman and CEO of a IB computer hardware company.
D.Avon is a beauty products company
3.What did Jung do after she graduated from Princeton University？
A.She became a trainer at Bloomingdale's.
B.She became a member of an American retail house.
C.She became president of an American retail house.
D.She became general manager of Bloomingdale's
4.What happened to Avon before Jung became CEO？
A.The stock price of Avon was Killing.
B.The sales volume increased dramatically.
C.Avon hired more women to sell its beauty products.
D.The stock price of Avon was rising
5.What measure did Jung take to make Avon a profit-making company？
A.She gave up Avon Lady that is no longer popular.
B.She did much research and obtained much information.
C.She employed more women as Avon Ladies
D.Both B) and C)
At the core of this debate is chairman Gerald Levin, 56, who took over from the late Steve Ross in the early 1990s. On the financial front, Levin is under pressure to raise the stock price and reduce the company's mountainous debt, which will increase to $ 17.3 billion after two new cable deals close. He has promised to sell off some of the property and restructure the company, but investors are waiting impatiently.
The flap over rap is not making life any easier for him. Levin has consistently defended the company's rap music on the grounds of expression. In 1992, when Time Warner was under fire for releasing Ice-T's violent rap song Cop Killer, Levin described rap as a lawful expression of street culture, which deserves an outlet. "The test of any democratic society," he wrote in a Wall Street Journal column, "lies not in how well it can control expression but in whether it gives freedom of thought and expression the widest possible latitude, however disputable or irritating the results may sometimes be. We won't retreat when we face any threats."
Levin would not comment on the debate last week, but there were signs that the chairman was backing off his hard-line stand, at least to some extent. During the discussion of rock singing verses at last month's stockholders' meeting, Levin asserted that "music is not the cause of society's ills" and even cited his son, a teacher in the Bronx, New York, who uses rap to communicate with students. But he talked as well about the "balanced struggle" between creative freedom and social responsibility, and he proclaimed that the company would launch a drive to develop standards for distribution and labeling of potentially objectionable music.
The 15-member Time Warner board is generally supportive of Levin and his corporate strategy. But insiders say some of them have shown their concerns in this matter. "Some of us have known for many, many years that the freedoms under the First Amendment are not totally unlimited," says Luce. "I think it is perhaps the case that some people associated with the company have only recently come to realize this."
An American senator criticized Time Warner for
A．its raising of the corporate stock price.
B．its self-examination of the soul.
C．its neglect of social responsibility.
D．its emphasis on creative freedom.
