题目内容
（请给出正确答案）
[判断题]
A company needs to convert the unexpired expenses to expenses at the end of each accou
答案
查看答案
重要提示：请勿将账号共享给其他人使用，违者账号将被封禁！
查看《购买须知》>>>
请输入或粘贴题目内容
搜题
拍照、语音搜题，请扫码下载APP
题目内容
（请给出正确答案）
答案
更多“A company needs to convert the unexpired expenses to expenses at the end of each accou”相关的问题
第2题
What is the amount of enterprise income tax (EIT) the Chinese borrower needs to withhold from the annual interest paid to the overseas bank？
A.USD6,000
B.USD15,000
C.USD5,700
D.USD14,250
第3题
One recently employed graduate says that she is receiving a great deal of valuable training from the company. "This means that I will be a loyal employee, " she says, " And it also means that the company will want to keep me. I am an important investment for them. So the policy is a good one because it benefits both the employer and the employee. "
Recently, however, attitudes towards lifelong employment are beginning to change. Employees are slowly beginning to accept the idea that lifelong employment is not always in their best interest and that changing firms can have career advantages.
The purpose of lifelong employment is to______.
A．adjust the needs of the company to its employees
B．make employees loyal to their company
C．select the best skilled young employees
D．keep the skilled staff satisfied
第4题
One recently employed graduate says that she is receiving a great deal of valuable training from the company. "This means that I will be a loyal employee，"she says, "And it also means that the company will want to keep me. I am an important investment for them. So the policy is a good one because it benefits both the employer and the employee. "
Recently, however, attitudes towards lifelong employment are beginning to change. Employees are slowly beginning to accept the idea that lifelong employment is not always in their best interest and that changing firms can have career advantages.
The purpose of lifelong employment is to______
A．adjust the needs of the company to its employees
B．make employees loyal to their company
C．select the best skilled young employees
D．keep the skilled staff satisfied
第5题
Tench Cars (Tench) is large national car manufacturing business. It is based in Essland, a country that has recently turned from state communism to democratic capitalism. The car industry had been heavily supported and controlled by the bureaucracy of the old regime. The government had stipulated production and employment targets for the business but had ignored profit as a performance measure. Tench is now run by a new generation of capitalist business people intent on rejuvenating the company’s fortunes.
The company has a strong position within Essland, which has a population of 200 million and forms the majority of Tench’s market. However, the company has also traditionally achieved a good market share in six neighbouring countries due to historic links and shared culture between them and Essland. All of these markets are experiencing growing car ownership as political and market reforms lead to greater wealth in a large proportion of the population. Additionally, the new government in Essland is deregulating markets and opening the country to imports of foreign vehicles.
Tench’s management recognises that it needs to make fundamental changes to its production approach in order to combat increased competition from foreign manufacturers. Tench’s cars are now being seen as ugly, pollutive and with poor safety features in comparison to the foreign competition. Management plans to address this by improving the quality of its cars through the use of quality management techniques. It plans to improve financial performance through the use of Kaizen costing and just-in-time purchasing and production. Tench’s existing performance reporting system uses standard costing and budgetary variance analysis in order to monitor and control production activities.
The Chief Financial Officer (CFO) of Tench has commented that he is confused by the terminology associated with quality management and needs a clearer understanding of the different costs associated with quality management. The CFO also wants to know the impact of including quality costs and using the Kaizen costing approach on the traditional standard costing approach at Tench.
Required:
Write to the CFO to:
(a) Discuss the impact of collection and use of quality costs on the current costing systems at Tench. (6 marks)
(b) Discuss and evaluate the impact of the Kaizen costing approach on the costing systems and employee management at Tench. (8 marks)
(c) Briefly evaluate the effect of moving to just-in-time purchasing and production, noting the impact on performance measures at Tench. (6 marks)
第6题
1.According to the passage, where can we find job advertisements more often nowadays ().
A.In a magazine.
B.In a newspaper.
C.On a website.
2.How do people apply for a job ().
A.By phone.
B.By email.
C.Go to visit the company.
3. Besides the application letter, what else is also important()
A.A resume.
B.A picture.
C.A certificate.
4.What do companies provide to job applicants nowadays before they apply for jobs()
A.A standard form.
B.An invitation letter.
C.An email address.
5.Who is in charge of selecting the applicants for the coming interview().
A.The manager of the company.
B.The Human Resources Department.
C.The secretary of the manager.
第7题
Saxophone Enterprises Co (Saxophone) has been trading for 15 years selling insurance and has recently become a listed company. In accordance with corporate governance principles Saxophone maintains a small internal audit department. The directors feel that the team needs to increase in size and specialist skills are required, but they are unsure whether to recruit more internal auditors, or to outsource the whole function to their external auditors, Cello & Co.
Saxophone is required to comply with corporate governance principles in order to maintain its listed status; hence the finance director has undertaken a review of whether or not the company complies.
Bill Bassoon is the chairman of Saxophone, until last year he was the chief executive. Bill is unsure if Saxophone needs more non-executive directors as there are currently three non-executive directors out of the eight board members. He is considering appointing one of his close friends, who is a retired chief executive of a manufacturing company, as a non-executive director.
The finance director, Jessie Oboe, decides on the amount of remuneration each director is paid. Currently all remuneration is in the form. of an annual bonus based on profits. Jessie is considering setting up an audit committee, but has not undertaken this task yet as she is very busy. A new sales director was appointed nine months ago. He has yet to undertake his board training as this is normally provided by the chief executive and this role is currently vacant.
There are a large number of shareholders and therefore the directors believe that it is impractical and too costly to hold an annual general meeting of shareholders. Instead, the board has suggested sending out the financial statements and any voting resolutions by email; shareholders can then vote on the resolutions via email.
Required:
(a) Explain the advantages and disadvantages for each of Saxophone Enterprises Co AND Cello & Co of outsourcing the internal audit department.
Note: The total marks will be split as follows:
Saxophone Enterprises Co (8 marks)
Cello & Co (2 marks) (10 marks)
(b) In respect of the corporate governance of Saxophone Enterprises Co:
(i) Identify and explain FIVE corporate governance weaknesses; and
(ii) Provide a recommendation to address each weakness.
Note: The total marks will be split equally between each part. (10 marks)
第8题
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)
第9题
a focus ___4____ what the customer wants and needs is essential __5____ successful marketing efforts.this customer-orientation should go hand-in-hand with the company’s objectives of maintaining a __6____ volume of sales.marketing is a creative process combining all the activities needed to __7___ both of these objectives.
the process of marketing begins __8____ discovering what product customers want to buy.providing the features and quality customers want is a/an ___9____ first step in marketing.you will be facing an uphill battle if you provide something you want to produce and then try to ___10_____ someone to buy it.
1.A.future
B.potential
C.invisible
D.visible
2.A.components
B.elements
C.features
D.factors
3.A.focusing
B.focused
C.fixed
D.fixing
4.A.to
B.on
C.at
D.in
5.A.on
B.at
C.to
D.in
6.A.profit
B.profitable
C.many
D.much
7.A.reach
B.get to
C.accomplish
D.achieve
8.A.with
B.in
C.at
D.by
9.A.critical
B.important
C.significant
D.necessary
10.A.ask
B.advise
C.persuade
D.convince
第10题
More than 60,000 people have purchased the PTKs since they first become available without prescriptions last years, according to Doug Fog, chief operating officer of Identigene, which makes the over-the-counter kits. More than two dozen companies sell DNA tests Directly to the public , ranging in price from a few hundred dollars to more than $2500.
Among the most popular : paternity and kinship testing , which adopted children can use to find their biological relatives and latest rage a many passionate genealogists-and supports businesses that offer to search for a family’s geographic roots .
Most tests require collecting cells by webbing saliva in the mouth and sending it to the company for testing. All tests require a potential candidate with whom to compare DNA.
But some observers are skeptical, “There is a kind of false precision being hawked by people claiming they are doing ancestry testing,” says Trey Duster, a New York University sociologist. He notes that each individual has many ancestors-numbering in the hundreds just a few centuries back. Yet most ancestry testing only considers a single lineage, either the Y chromosome inherited through men in a father’s line or mitochondrial DNA, which a passed down only from mothers. This DNA can reveal genetic information about only one or two ancestors, even though, for example, just three generations back people also have six other great-grandparents or, four generations back, 14 other great-great-grandparents.
Critics also argue that commercial genetic testing is only as good as the reference collections to which a sample is compared. Databases used by some companies don’t rely on data collected systematically but rather lump together information from different research projects. This means that a DNA database may differ depending on the company that processes the results. In addition, the computer programs a company uses to estimate relationships may be patented and not subject to peer review or outside evaluation.
26.In paragraphs 1 and 2 , the text shows PTK’s ___________.
[A]easy availability
[B]flexibility in pricing
[C] successful promotion
[D] popularity with households
