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In relation to the issuing of company shares explain:
(a) pre-emption rights; (3 marks)
(b) rights issues; (3 marks)
(c) bonus issues. (4 marks)
答案
更多“In relation to the issuing of company shares explain:（a) pre-emption rights; （3 marks)（b)”相关的问题
第1题
I will speak to the mayor _____ city planning.
A: in order to
B: in relation to
C: in proportion to
D: in regard to
第3题
In relation to the English legal system:
(a) explain and distinguish between:
(i) primary legislation; and
(ii) secondary/delegated legislation. (6 marks)
(b) explain the powers of the courts in relation to challenging the validity of primary and secondary/delegated legislation. (4 marks)
第4题
The following costs have arisen in relation to the production of a product:
(i) Planning and concept design costs
(ii) Testing costs
(iii) Production costs
(iv) Distribution and customer service costs
In calculating the life cycle costs of a product, which of the above items would be included？
A.(iii) only
B.(i), (ii) and (iii) only
C.(i), (ii) and (iv) only
D.All of the above
第5题
In relation to the law of contract:
(a) defi ne an offer; (5 marks)
(b) explain the specifi c meaning and effect of
(i) a counter-offer; (3 marks)
(ii) a unilateral offer. (2 marks)
第6题
In relation to company law:
(a) explain the meaning of limited liability. (3 marks)
(b) Explain and distinguish between:
(i) unlimited companies; (2 marks)
(ii) companies limited by guarantee; (2 marks)
(iii) companies limited by shares. (3 marks)
第7题
The following circumstances may arise in relation to the launch of a new product: (i) Demand is relatively inelastic (ii) There are significant economies of scale (iii) The firm wishes to discourage new entrants to the market (iv) The product life cycle is particularly short
Which of the above circumstances favour a penetration pricing policy？
A.(ii) and (iii) only
B.(ii) and (iv)
C.(i), (ii) and (iii)
D.(ii), (iii) and (iv) only
第8题
In relation to the essential legal system of China:
(a) explain the conditions under which the people’s congresses of provinces, autonomous regions and municipalities (provincial level people’s congresses) may enact local laws; (3 marks)
(b) (i) explain the conditions under which Ministries and Commissions under the State Council may issue rules and regulations; (4 marks)
(ii) state which shall prevail where there is a conflict between rules and regulations issued by Ministries and Commissions under the State Council and the local people’s congresses at provincial level. (3 marks)
第9题
(a) The senior management of Universal University (UU) intend to develop both quantitative and qualitative
measures of performance in relation to lecturing staff.
As part of UU’s mission to provide ‘quality education’ to its students, lecturers are encouraged to apply their skill and judgement in the creation, delivery and assessment aspects of the learning process.
Academic staff are organised on a departmental basis. Each department is expected to achieve and improve on targets in the achievement of its role. As part of their development both personally and as departmental members, staff are encouraged to participate fully in research publication, new course design and innovation in teaching and learning methods.
Academic staff have differing views on whether action on their part in pursuing aspects of such goals is
compatible with their personal goals.
Required:
Using the above scenario, discuss in relation to the lecturing staff within (UU) each of the following:
(i) The application of Agency Theory to staff, in their role as agents and provide examples of the
observability of their role in relation to outcomes and effort;
(ii) The application of Expectancy Theory with specific reference to the relationship between:
– strength of motivation to do (X);
– strength of preference for outcome (Y);
– expectation that doing (X) will result in (Y). (12 marks)
(b) ‘Hard Accountability’ is deemed to apply to lecturing staff in each of three specific areas as follows:
(i) accounting for the numbers;
(ii) ensuring the numbers are accounted for;
(iii) being held accountable for events and circumstances leading to the numbers.
Required:
Describe how each of the areas (b)(i) to (iii) may be applied at UU and critically evaluate this approach to
performance measurement in the context of the scenario described above. (8 marks)
第10题
(a) (i) Identify and explain FOUR financial statement assertions relevant to account balances at the year end; and
(ii) For each identified assertion, describe a substantive procedure relevant to the audit of year-end inventory. (8 marks)
(b) Pineapple Beach Hotel Co (Pineapple) operates a hotel providing accommodation, leisure facilities and restaurants. Its year end was 30 April 2012. You are the audit senior of Berry & Co and are currently preparing the audit programmes for the year end audit of Pineapple. You are reviewing the notes of last week’s meeting between the audit manager and finance director where two material issues were discussed.
Depreciation
Pineapple incurred significant capital expenditure during the year on updating the leisure facilities for the hotel. The finance director has proposed that the new leisure equipment should be depreciated over 10 years using the straight-line method.
Food poisoning
Pineapple’s directors received correspondence in March from a group of customers who attended a wedding at the hotel. They have alleged that they suffered severe food poisoning from food eaten at the hotel and are claiming substantial damages. Pineapple’s lawyers have received the claim and believe that the lawsuit against the company is unlikely to be successful.
Required:
Describe substantive procedures to obtain sufficient and appropriate audit evidence in relation to the above two issues.
Note: The total marks will be split equally between each issue. (8 marks)
(c) List and explain the purpose of FOUR items that should be included on every working paper prepared by the audit team. (4 marks)
