第3题
There's a note pinned to the door () when the shop will open again.
A.saying
B.says
C.said
D.having said
第4题
(ii) Explain how the existing product range and the actions per Note (3) would feature in Ansoff’s
product-market matrix. (7 marks)
第5题
A note in the pocket can hardly serve as a reminder because ______.
A.it will easily get lost
B.it's not clear enough for you to treat
C.it's out of your sight
D.it might get mixed up with other things
第6题
Note: requirement (a) includes 4 professional marks.
A central feature of the performance measurement system at TSC is the widespread use of league tables that display
each depot’s performance relative to one another.
Required:
(b) Evaluate the potential benefits and problems associated with the use of ‘league tables’ as a means of
measuring performance. (6 marks)
第7题
(c) Identify and evaluate other strategic options ONA could consider to address the airline’s current financial and
operational weaknesses.
Note: requirement (c) includes 2 professional marks (10 marks)
第8题
4 (a) Explain the auditor’s responsibilities in respect of subsequent events. (5 marks)
Required:
Identify and comment on the implications of the above matters for the auditor’s report on the financial
statements of Jinack Co for the year ended 30 September 2005 and, where appropriate, the year ending
30 September 2006.
NOTE: The mark allocation is shown against each of the matters.
第9题
根据以下材料回答第 56~60 题:
A.Thank you
B.It’s my pleasure
C.By the way
D.No, of course not
E. Here you are
F. Never mind
G. I’m sorry
H. No way
第 56 题 Lodger: I’m terribly sorry that I broke your vase.
Landlady:___________.
第10题
(ii) Explain how the inclusion of rental income in Coral’s UK income tax computation could affect the
income tax due on her dividend income. (2 marks)
You are not required to prepare calculations for part (b) of this question.
Note: you should assume that the tax rates and allowances for the tax year 2006/07 and for the financial year to
31 March 2007 will continue to apply for the foreseeable future.
第11题
Beta submitted a statement to Alpha as at the same date showing a balance due of $5,200.
Which of the following could account fully for the difference?
A Alpha has sent a cheque to Beta for $500 which has not yet been received by Beta.
B The credit side of Beta’s account in Alpha’s records has been undercast by $500.
C An invoice for $250 from Beta has been treated in Alpha’s records as if it had been a credit note.
D Beta has issued a credit note for $500 to Alpha which Alpha has not yet received.