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(c) (i) Explain how Messier Ltd can assist Galileo with the cost of relocating to the UK and/or provide him with
interest-free loan finance for this purpose without increasing his UK income tax liability; (3 marks)
答案
更多“（c) （i) Explain how Messier Ltd can assist Galileo with the cost of relocating to the UK a”相关的问题
第1题
(b) (i) Explain, by reference to Coral’s residence, ordinary residence and domicile position, how the rental
income arising in respect of the property in the country of Kalania will be taxed in the UK in the tax year
2007/08. State the strategy that Coral should adopt in order to minimise the total income tax suffered
on the rental income. (7 marks)
第2题
provision for their company. They are quite surprised at the impact on the provision caused by changes in accounting
standards such as IFRS1 ‘First time adoption of International Financial Reporting Standards’ and IFRS2 ‘Share-based
Payment’. Panel is adopting International Financial Reporting Standards for the first time as at 31 October 2005 and
the directors are unsure how the deferred tax provision will be calculated in its financial statements ended on that
date including the opening provision at 1 November 2003.
Required:
(a) (i) Explain how changes in accounting standards are likely to have an impact on the provision for deferred
taxation under IAS12 ‘Income Taxes’. (5 marks)
第3题
M: Well, when learning a foreign language, I would surround myself in the language, the target language, that I wanted to learn.
W: Surround oneself in the language？ I think it is difficult to do that. Can you explain how you do it？
M: Uh, for example, I would watch a movie in that language, uh, which would help me keep motivated to learn vocabulary and phrases.
W: That sounds interesting.
M: Yeah, you'll have a lot of fun by doing so.
W: I see. A little hit of practice every day is very important to language learning.
M: Yes. Regular practice is also better than practicing a lot in one day. Learning a language well needs patience and perseverance.
W: Then what else did you do to learn a foreign language？
M: Well, I would keep a situational notebook.
W: What is that used for？
M: Ur, for example, in a restaurant, you use a certain phrase over and over again, and so if you can remember just one particular phrase in each setting, then you can immediately speak that language and have more confidence and you get more out of learning the language, I think.
W: Really？ I'll try that. Thank you for your advice.
M: You're welcome.
(23)
A．He's offering some suggestions about learning foreign languages.
B．He's asking the woman for help to improve his English.
C．He's discussing with the woman how to listen to a language regularly.
D．He's talking about the importance of taking notes in foreign languages learning.
第4题
The chief executive officer (CEO) of Faoilean Co has just returned from a discussion at a leading university on the ‘application of options to investment decisions and corporate value’. She wants to understand how some of the ideas which were discussed can be applied to decisions made at Faoilean Co. She is still a little unclear about some of the discussion on options and their application, and wants further clarification on the following:
(i) Faoilean Co is involved in the exploration and extraction of oil and gas. Recently there have been indications that there could be significant deposits of oil and gas just off the shores of Ireland. The government of Ireland has invited companies to submit bids for the rights to commence the initial exploration of the area to assess the likelihood and amount of oil and gas deposits, with further extraction rights to follow. Faoilean Co is considering putting in a bid for the rights. The speaker leading the discussion suggested that using options as an investment assessment tool would be particularly useful to Faoilean Co in this respect.
(ii) The speaker further suggested that options were useful in determining the value of equity and default risk, and suggested that this was why companies facing severe financial distress could still have a positive equity value.
(iii) Towards the end of the discussion, the speaker suggested that changes in the values of options can be measured in terms of a number of risk factors known as the ‘greeks’, such as the ‘vega’. The CEO is unclear why option values are affected by so many different risk factors.
Required:
(a) With regard to (i) above, discuss how Faoilean Co may use the idea of options to help with the investment decision in bidding for the exploration rights, and explain the assumptions made when using the idea of options in making investment decisions. (11 marks)
(b) With regard to (ii) above, discuss how options could be useful in determining the value of equity and default risk, and why companies facing severe financial distress still have positive equity values. (9 marks)
(c) With regard to (iii) above, explain why changes in option values are determined by numerous different risk factors and what ‘vega’ determines. (5 marks)
第5题
(c) Explain the term ‘target costing’ and how it may be applied by GWCC. Briefly discuss any potential
limitations in its application. (8 marks)
第6题
(c) Explain how the introduction of an ERPS could impact on the role of management accountants. (5 marks)
第7题
(c) Explain how Perfect Shopper might re-structure its downstream supply chain to address the problems
identified in the scenario. (10 marks)
第8题
(c) Explain how the use of activity-based techniques may benefit Taliesin Ltd. (5 marks)
第9题
(c) Explain how absolutist (dogmatic) and relativist (pragmatic) ethical assumptions would affect the outcome
of Anne’s decision. (6 marks)
第10题
(b) Explain how the use of SWOT analysis may be of assistance to the management of Diverse Holdings Plc.
(3 marks)
