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(iv) Tyre recently undertook a sales campaign whereby customers can obtain free car accessories, by presenting a
coupon, which has been included in an advertisement in a national newspaper, on the purchase of a vehicle.
The offer is valid for a limited time period from 1 January 2006 until 31 July 2006. The management are unsure
as to how to treat this offer in the financial statements for the year ended 31 May 2006.
(5 marks)
Required:
Advise the directors of Tyre on how to treat the above items in the financial statements for the year ended
31 May 2006.
(The mark allocation is shown against each of the above items)
参考答案
更多 “ (iv) Tyre recently undertook a sales campaign whereby customers can obtain free car accessories, by presenting acoupon, which has been included in an advertisement in a national newspaper, on the purchase of a vehicle.The offer is valid for a limited time period from 1 January 2006 until 31 July 2006. The management are unsureas to how to treat this offer in the financial statements for the year ended 31 May 2006.(5 marks)Required:Advise the directors of Tyre on how to treat the above items in the financial statements for the year ended31 May 2006.(The mark allocation is shown against each of the above items) ” 相关考题
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Don't worry, your watch () and you can have it in no time.
A、is repairedB、has been repairedC、is being repaired
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2 Good Sports Limited is an independent sports goods retailer owned and operated by two partners, Alan and Bob. Thesports retailing business in the UK has undergone a major change over the past ten years. First of all the supply sidehas been transformed by the emergence of a few global manufacturers of the core sports products, such as trainingshoes and football shirts. This consolidation has made them increasingly unwilling to provide good service to theindependent sportswear retailers too small to buy in sufficiently large quantities. These independent retailers can stockpopular global brands, but have to order using the Internet and have no opportunity to meet the manufacturer’s salesrepresentatives. Secondly, UK’s sportswear retailing has undergone significant structural change with the rapid growthof a small number of national retail chains with the buying power to offset the power of the global manufacturers.These retail chains stock a limited range of high volume branded products and charge low prices the independentretailer cannot hope to match.Good Sports has survived by becoming a specialist niche retailer catering for less popular sports such as cricket,hockey and rugby. They are able to offer the specialist advice and stock the goods that their customers want.Increasingly since 2000 Good Sports has become aware of the growing impact of e-business in general and e-retailingin particular. They employed a specialist website designer and created an online purchasing facility for theircustomers. The results were less than impressive, with the Internet search engines not picking up the companywebsite. The seasonal nature of Good Sports’ business, together with the variations in sizes and colours needed tomeet an individual customer’s needs, meant that the sales volumes were insufficient to justify the costs of runningthe site.Bob, however, is convinced that developing an e-business strategy suited to the needs of the independent sportsretailer such as Good Sports will be key to business survival. He has been encouraged by the growing interest ofcustomers in other countries to the service and product range they offer. He is also aware of the need to integrate ane-business strategy with their current marketing, which to date has been limited to the sponsorship of local sportsteams and advertisements taken in specialist sports magazines. Above all, he wants to avoid head-on competitionwith the national retailers and their emphasis on popular branded sportswear sold at retail prices that are below thecost price at which Good Sports can buy the goods.Required:(a) Provide the partners with a short report on the advantages and disadvantages to Good Sports of developingan e-business strategy and the processes most likely to be affected by such a strategy. (12 marks)
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2 Tyre, a public limited company, operates in the vehicle retailing sector. The company is currently preparing its financialstatements for the year ended 31 May 2006 and has asked for advice on how to deal with the following items:(i) Tyre requires customers to pay a deposit of 20% of the purchase price when placing an order for a vehicle. If thecustomer cancels the order, the deposit is not refundable and Tyre retains it. If the order cannot be fulfilled byTyre, the company repays the full amount of the deposit to the customer. The balance of the purchase pricebecomes payable on the delivery of the vehicle when the title to the goods passes. Tyre proposes to recognisethe revenue from the deposits immediately and the balance of the purchase price when the goods are deliveredto the customer. The cost of sales for the vehicle is recognised when the balance of the purchase price is paid.Additionally, Tyre had sold a fleet of cars to Hub and gave Hub a discount of 30% of the retail price on thetransaction. The discount given is normal for this type of transaction. Tyre has given Hub a buyback option whichentitles Hub to require Tyre to repurchase the vehicles after three years for 40% of the purchase price. The normaleconomic life of the vehicles is five years and the buyback option is expected to be exercised. (8 marks)Required:Advise the directors of Tyre on how to treat the above items in the financial statements for the year ended31 May 2006.(The mark allocation is shown against each of the above items)
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3 Damian is the finance director of Linden Limited, a medium sized, unquoted, UK trading company, with a 31 Julyyear end. Damian personally owns 10% of the ordinary issued share capital of Linden Limited, for which he paid￡10,000 in June 1998. He estimates that the current market value of Linden Limited is ￡9 million and that thecompany will make taxable profits of ￡1·4 million in the forthcoming year to 31 July 2007.(a) Damian believes that Linden Limited should conduct its activities in a socially responsible manner and to thisend has proposed that in future all cars purchased by the company should be low emission vehicles. The salesdirector has stated that several of his staff, who are the main recipients of company cars, other than the directors,are extremely unhappy with this proposal, perceiving it as downgrading their value and status.The cars currently provided to the sales staff have a list price of ￡19,600, on which Linden Limited receives abulk purchase discount of 6% from the dealer, and a CO2 emission rate of 168 grams/kilometre. The companypays for up to ￡400 of accessories, of the salesmen’s own choice to be fitted to the cars and all of the runningcosts, including private petrol. The cars are replaced every three years and the ‘old’ cars are sold at auction,because they are high mileage vehicles.The low emission cars it is proposed to purchase will have the same list price as the current cars, but the dealeris only prepared to offer a bulk discount of 5% on these vehicles. Damian does not propose to make any otherchanges to Linden Limited’s company car policy or practice.Required:(i) Explain the tax consequences of the proposed move to low emission vehicles for both the individualsalesmen and Linden Limited, illustrating your answer by means of relevant calculations of the tax andnational insurance (NIC) savings arising. (9 marks)
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(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 lowemission cars.State, giving reasons, whether or not Damian should implement the sales director’s suggestion.(2 marks)
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4 (a) For this part, assume today’s date is 1 March 2006.Bill and Ben each own 50% of the ordinary share capital in Flower Limited, an unquoted UK trading companythat makes electronic toys. Flower Limited was incorporated on 1 August 2005 with 1,000 ￡1 ordinary shares,and commenced trading on the same day. The business has been successful, and the company has accumulateda large cash balance of ￡180,000, which is to be used to purchase a new factory. However, Bill and Ben havereceived an offer from a rival company, which they are considering. The offer provides Bill and Ben with twoalternative methods of payment for the purchase of their shares:(i) ￡480,000 for the company, inclusive of the ￡180,000 cash balance.(ii) ￡300,000 for the company assuming the cash available for the factory purchase is extracted prior to sale.Bill and Ben each currently receive a gross salary of ￡3,750 per month from Flower Limited. Part of the offerterms is that Bill and Ben would be retained as employees of the company on the same salary.Neither Bill nor Ben has used any of their capital gains tax annual exemption for the tax year 2005/06.Required:(i) Calculate which of the following means of extracting the ￡180,000 from Flower Limited on 31 March2006 will result in the highest after tax cash amount for Bill and Ben:(1) payment of a dividend, or(2) payment of a salary bonus.You are not required to consider the corporation tax (CT) implications for Flower Limited in youranswer. (5 marks)
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There has been fiercer competition in China’s smartphone market and companies have to lower their prices and offer other attractive incentives in order to appeal to customers.()
此题为判断题(对，错)。
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A customer has an existing high availability SAN environment with CLARiiON, which has been stable for 16 months. They have recently experienced several outages with their current storage systems. They need to purchase additional storage and have asked about tier 1 storage. They are concerned with connecting their existing storage and servers without trouble.Which resource should be consulted while developing the solution options?（）A. Disk MagicB. TPC for DataC. CLARiiON Procedure GeneratorD. System Storage Interoperability Center
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The mere fact that free pratique has not been obtained ________ mean that the ship is not ready to load， if， in fact， free pratique can be obtained at any time and without the possibility of delaying the loading．A.does notB.is notC.are notD.has not
考题
Questions 76-79 refer to the following advertisement.
BONDHAM INTERNATIONAL
Bondham International, one of the leading real estate firm in the world, has been in business for over 50 years. We began our business by specializing in residential sales, primarily in Australia. Over time, our business has grown to include property rental and management services in locations throughout the world. We now sell, and manage over 15000 commercial and residential properties, and our global network includes employees in Australia, Canada, England, Kenya, and Mexico. We have won numerous industry awards, and our firm has been named one of the top ten international real estate firms by the World Association of Property Management.
In our effort to provide the highest quality service available, we have made significant investments in staff training. As a result, our sales agents offer a wealth of real estate expertise that our clients can always rely on. In addition, through market research and customer satisfaction surveys, we have been able to fulfill client expectations by consistently delivering the highest quality of service.
Whether you have interested in selling a home,
purchasing a commercial property, or simply obtaining expert real estate advice, Bondham International can respond effectively to your needs. Learn more about our firm by visiting our Website, www.bondhaminternational.co.au.
What is the purpose of the advertisement?
A. To advertise job opportunities in different countries.
B. To promote an industry publication.
C. To describe a company's reputation and services.
D. To announce the opening of a training facility.
考题
As recently as three decades ago,many Americans believed that using credit was an unwise and?dangerous way to pay for what they bought．Some even thought that owing money to a store or a?credit company was something to be ashamed of．Good citizens,they believed,always bought what?they wanted with real money and they paid the full price immediately．
Today,however,all that has changed．Credit,as some observers have noted,has become a?way of life in the United States．More and more Americans now are depending on those small pieces?of plastic,credit cards,to pay for large purchases such as televisions,record players or furniture．Many people today would consider it unusual not to use a credit card to pay for a costly restaurant?dinner,a hotel room or an airline trip．And there are some situations in which Americans must have?credit cards．If they want the temporary use of a car,for example,they first must give the car rental?company the number of their credit card．That number is considered a guarantee that they will return?the car and pay for using it．
Credit cards offer two major services to Americans．First of all,they are easier and safer to?carry than large amounts of money．Second,they permit people to borrow,to have the immediate?pleasure of owning something,even if they do not have enough money to pay for it at the time．With?credit cards people pay for goods or services at the end of each month instead of when they buy them．And when the time does come to pay,most credit cards offer people a choice．They can pay all of?what they owe for the month or they can just pay usually between 5 and 10 percent of what they owe．
Why does the car rental company ask for the credit card number?A.To prevent the overuse of the car．
B.To make sure that the car won't be damaged．
C.To make sure the user return the car and pay for using it．
D.To ensure that the car is safely and timely returned．
考题
资料：“Our cars are for people who want something different.”
This has been the slogan for over 50 years of Suprema Cars, a manufacturer of an English sports car. The car is mostly handmade in the company's factory in northern England. Suprema Car produces approximately 500 cars a year. About 5 years ago, the company began to lose sales and market share, and in the last two years, it has made a loss.
Recently, there have been problems with the labor force. The factory workers have demand higher wages and better working conditions. They are also unhappy because the management is insisting that they increase production, but the workers think this will have a bad effect on the quality of the cars.
The company still has many loyal customers. People buy Suprema sports cars because they are handmade and have an image of quality and craftsmanship.
Which of the following is NOT a problem that Suprema Cars is facing?
A.Customers’ distrust of products.
B.A financial loss.
C.Unhappy workers.
D.Loss on sales and market share.
考题
资料：“Our cars are for people who want something different.”
This has been the slogan for over 50 years of Suprema Cars, a manufacturer of an English sports car. The car is mostly handmade in the company's factory in northern England. Suprema Car produces approximately 500 cars a year. About 5 years ago, the company began to lose sales and market share, and in the last two years, it has made a loss.
Recently, there have been problems with the labor force. The factory workers have demand higher wages and better working conditions. They are also unhappy because the management is insisting that they increase production, but the workers think this will have a bad effect on the quality of the cars.
The company still has many loyal customers. People buy Suprema sports cars because they are handmade and have an image of quality and craftsmanship.
What kind services does Suprema Cars provide? A.It designs classic car models.
B.It produces hand-made cars.
C.It research and develop car-related technologies.
D.It creates advertisements for the cars.
考题
资料：“Our cars are for people who want something different.”
This has been the slogan for over 50 years of Suprema Cars, a manufacturer of an English sports car. The car is mostly handmade in the company's factory in northern England. Suprema Car produces approximately 500 cars a year. About 5 years ago, the company began to lose sales and market share, and in the last two years, it has made a loss.
Recently, there have been problems with the labor force. The factory workers have demand higher wages and better working conditions. They are also unhappy because the management is insisting that they increase production, but the workers think this will have a bad effect on the quality of the cars.
The company still has many loyal customers. People buy Suprema sports cars because they are handmade and have an image of quality and craftsmanship.
Why do some customers still stick to Suprema Cars?
A.Because its products are handmade and qualified.
B.Because its name represents luxury.
C.Because the company is famous.
D.Because its products are cheap.
考题
Don't worry, your watch（）and you can have it in no time.A、is repairedB、has been repairedC、was repairedD、is being repaired
考题
Which of the following is NOT a security feature relating to user accounts？（）A、Some commands can be password protected requiring logged in customers to re-enter their password.B、A user account can be disabled automatically， after a specified number of invalid login attempts.C、An account can have multiple valid passwords at the same time， any of which can be used to access the account.D、The password policy feature can allow the system to require passwords to include a minimum number of numeric characters.E、Logged in customers can be logged off of the system after a specified period of inactivity.
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When creating a list of vendors， which of the following information should be included？（）A、Vendor customer satisfaction ratingsB、OEM contact informationC、Time vendor has been in businessD、Annual spending budget with the vendor
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A customer has budget sign-off to purchase a new p5-550 2-way server to replace their aging 2-way 7025-6F0. They like the advantages of the Simultaneous Multi Processing （SMT） ability of this server. Their application is certified at AIX 5.2 and is scheduled for AIX 5.3 certification in six months. The Chief Information Officer is concerned that they will lose the budget if they do not purchase the server this fiscal year. What is the most relevant and cost-effective advice the pSeries technical specialist can offer？（）A、Purchase a 4-way p630 to compensate for not using SMT.B、Purchase the p5-550 server and install AIX 5.2， which can be upgraded to AIX 5.3 later.C、Purchase the p5-550 server and install AIX 5.2 and enable SMT.D、Suspend the purchase of a new machine at this time and upgrade the current server to a 4-way server.
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A customer is interested in a power efficient server solution. The Sales Specialist has recommended a BladeCenter solution. The customer debates the price is high compared to rack servers. Which of the following should the Sales Specialist emphasize to address the pricing difference？（）A、Higher rack density that reduces data center footprintsB、Internal upgrades that only IBM can offerC、Total Cost of Ownership （TCO） related to innovative components such as Integrated Switches D、The Rear Door Heat eXchanger that only IBM can offer
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A customer has an existing high availability SAN environment with CLARiiON, which has been stable for 16 months. They have recently experienced several outages with their current storage systems. They need to purchase additional storage and have asked about tier 1 storage. They are concerned with connecting their existing storage and servers without trouble. Which resource should be consulted while developing the solution options?（）A、Disk MagicB、TPC for DataC、CLARiiON Procedure GeneratorD、System Storage Interoperability Center
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多选题When creating a Product Promotion using WebSphere Commerce Accelerator， which of the following discount types can be selected？（）ACoupon off next purchaseBDiscounted shippingCExtra Bonus PointsDFixed amount off per itemEFree gift with purchase
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问答题Task II (20 marks) You are a college student. Recently, a national newspaper has been running a special weekly insert on careers, and you are going to contribute an article entitled “Key Considerations for the School Leaver”. Please state the most important issues facing young people when they decide on a career path. You should write no fewer than 120 words on the answer sheet.
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单选题Which of the following is NOT a security feature relating to user accounts？（）A
Some commands can be password protected requiring logged in customers to re-enter their password.B
A user account can be disabled automatically， after a specified number of invalid login attempts.C
An account can have multiple valid passwords at the same time， any of which can be used to access the account.D
The password policy feature can allow the system to require passwords to include a minimum number of numeric characters.E
Logged in customers can be logged off of the system after a specified period of inactivity.
考题
单选题According to the advertisement, $ 99 is the rate offered for ______ .A
traveling a limited distanceB
renting a car for seven daysC
hiring a driving guideD
driving within a state
考题
单选题Under which of the listed conditions can the engine room retake the throttle control from the bridge（）.A
Any time it is deemed necessaryB
Only with the masters permissionC
After a 10 minute delay to the input commandD
Only after the throttle has been placed in stop
考题
单选题It takes a lot of time and effort to develop and maintain a marketing campaign that resonates（ 共鸣）with your potential clients. However， you should think more about how to develop amarketing campaign. After all， we’re always looking for ways to increase our competitiveness. Here are some marketing strategies for you to check out.
Partner（结伴）with allies. Marketing partnerships have many benefits to push a marketing campaign. For starters， when you stand side by side with someone else， you can
deliver better content. If you are at the top of your business， marketing partnerships are cheaper to maintain your success and expose your brand.
Embrace user-generated content. According to a survey of 839 millennia’s （千万富翁）， they spend 5.4 hours a day communicating with their peers， about 30 percent of their total media time. Similarly， you can also make this by sharing personal stories and exchanging ideas with your customers. This is a good way of carrying out advertisement.
Help customers solve a problem. As perfectly stated on Hubs pot，“You”re in business because you provide solutions.”Some of the ways you can help customers solve a problem is by： creating how-to-content； offering exclusives that make their lives easier； listening to them or answering their questions； or creating APPs or tools.
Let customers interact. No matter the product or service you’re offering， your
customers want to interact with your company， or at least other customers. AMC， for example， created an online tool that allowed you to write down your imaginations. American Express connects small？ business owners to each other and helpful resources through its open forum.Which of the following is NOT a way of helping customers solve a problem？（）A
creating how-to-contentB
listening to customersC
having dinner with customers
考题
单选题What can be inferred about the advertised vehicle?A
It has recently been reupholstered.B
It has additional unlisted accessories.C
It was manufactured 5 years ago.D
It has been well maintained.
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