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Required:
(iii) A firm of consultants has offered to undertake a study on behalf of Envico Ltd which will provide perfect
information regarding seminar attendance during the forthcoming year.
Advise the management of Envico Ltd with regard to the maximum amount that they should pay to
consultants for perfect information regarding seminar attendance and comment briefly on the use of
perfect information in such decisions. (5 marks)
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更多 “ Required:(iii) A firm of consultants has offered to undertake a study on behalf of Envico Ltd which will provide perfectinformation regarding seminar attendance during the forthcoming year.Advise the management of Envico Ltd with regard to the maximum amount that they should pay toconsultants for perfect information regarding seminar attendance and comment briefly on the use ofperfect information in such decisions. (5 marks) ” 相关考题
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In January 2008 Arti entered in a contractual agreement with Bee Ltd to write a study manual for an international accountancy body’s award. The manual was to cover the period from September 2008 till June 2009, and it was a term of the contract that the text be supplied by 30 June 2008 so that it could be printed in time for September. By 30 May, Arti had not yet started on the text and indeed he had written to Bee Ltd stating that he was too busy to write the text.Bee Ltd was extremely perturbed by the news, especially as it had acquired the contract to supply all of theaccountancy body’s study manuals and had already incurred extensive preliminary expenses in relation to the publication of the new manual.Required:In the context of the law of contract, advise Bee Ltd whether they can take any action against Arti.(10 marks)
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(c) At a recent meeting of the board of directors, the managing director of Envico Ltd said that he considered itessential to be able to assess the ‘value for money’ of each seminar. He suggested that the quality of the speakersand the comfort of the seminar rooms were two assessment criteria that should be used in order to assess the‘value for money’ of each seminar.Required:Discuss SIX separate and distinct assessment criteria (including those suggested by the managing director),that would enable the management of Envico Ltd to assess the ‘value for money’ of each seminar.(6 marks)
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3 Moffat Ltd, which commenced trading on 1 December 2002, supplies and fits tyres and exhaust pipes and servicesmotor vehicles at thirty locations. The directors and middle management are based at the Head Office of Moffat Ltd.Each location has a manager who is responsible for day-to-day operations and is supported by an administrativeassistant. All other staff at each location are involved in fitting and servicing operations.The directors of Moffat Ltd are currently preparing a financial evaluation of an investment of ￡2 million in a new ITsystem for submission to its bank. They are concerned that sub-optimal decisions are being made because the currentsystem does not provide appropriate information throughout the organisation. They are also aware that not all of thebenefits from the proposed investment will be quantitative in nature.Required:(a) Explain the characteristics of THREE types of information required to assist in decision-making at differentlevels of management and on differing timescales within Moffat Ltd, providing TWO examples of informationthat would be appropriate to each level. (10 marks)
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(b) Comment (with relevant calculations) on the performance of the business of Quicklink Ltd and CelerTransport during the year ended 31 May 2005 and, insofar as the information permits, its projectedperformance for the year ending 31 May 2006. Your answer should specifically consider:(i) Revenue generation per vehicle(ii) Vehicle utilisation and delivery mix(iii) Service quality. (14 marks)
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2 The Information Technology division (IT) of the RJ Business Consulting Group provides consulting services to itsclients as well as to other divisions within the group. Consultants always work in teams of two on every consultingday. Each consulting day is charged to external clients at ￡750 which represents cost plus 150% profit mark up. Thetotal cost per consulting day has been estimated as being 80% variable and 20% fixed.The director of the Human Resources (HR) division of RJ Business Consulting Group has requested the services oftwo teams of consultants from the IT division on five days per week for a period of 48 weeks, and has suggested thatshe meets with the director of the IT division in order to negotiate a transfer price. The director of the IT division hasresponded by stating that he is aware of the limitations of using negotiated transfer prices and intends to charge theHR division ￡750 per consulting day.The IT division always uses ‘state of the art’ video-conferencing equipment on all internal consultations which wouldreduce the variable costs by ￡50 per consulting day. Note: this equipment can only be used when providing internalconsultations.Required:(a) Calculate and discuss the transfer prices per consulting day at which the IT division should provideconsulting services to the HR division in order to ensure that the profit of the RJ Business Consulting Groupis maximised in each of the following situations:(i) Every pair of consultants in the IT division is 100% utilised during the required 48-week period inproviding consulting services to external clients, i.e. there is no spare capacity.(ii) There is one team of consultants who, being free from other commitments, would be available toundertake the provision of services to the HR division during the required 48-week period. All otherteams of consultants would be 100% utilised in providing consulting services to external clients.(iii) A major client has offered to pay the IT division ￡264,000 for the services of two teams of consultantsduring the required 48-week period.(12 marks)
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(b) Advise the management of SCC Ltd of THREE strategies that should be considered in order to improve thefuture performance of SCC Ltd. (6 marks)
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(ii) Briefly outline the tax consequences for Henry if the types of protection identified in (i) were to beprovided for him by Happy Home Ltd compared to providing them for himself. You are not required todiscuss the corporation tax (CT) consequences for Happy Home Ltd. (4 marks)
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3 On 1 January 2007 Dovedale Ltd, a company with no subsidiaries, intends to purchase 65% of the ordinary sharecapital of Hira Ltd from Belgrove Ltd. Belgrove Ltd currently owns 100% of the share capital of Hira Ltd and has noother subsidiaries. All three companies have their head offices in the UK and are UK resident.Hira Ltd had trading losses brought forward, as at 1 April 2006, of ￡18,600 and no income or gains against whichto offset losses in the year ended 31 March 2006. In the year ending 31 March 2007 the company expects to makefurther tax adjusted trading losses of ￡55,000 before deduction of capital allowances, and to have no other incomeor gains. The tax written down value of Hira Ltd’s plant and machinery as at 31 March 2006 was ￡96,000 andthere will be no fixed asset additions or disposals in the year ending 31 March 2007. In the year ending 31 March2008 a small tax adjusted trading loss is anticipated. Hira Ltd will surrender the maximum possible trading lossesto Belgrove Ltd and Dovedale Ltd.The tax adjusted trading profit of Dovedale Ltd for the year ending 31 March 2007 is expected to be ￡875,000 andto continue at this level in the future. The profits chargeable to corporation tax of Belgrove Ltd are expected to be￡38,000 for the year ending 31 March 2007 and to increase in the future.On 1 February 2007 Dovedale Ltd will sell a small office building to Hira Ltd for its market value of ￡234,000.Dovedale Ltd purchased the building in March 2005 for ￡210,000. In October 2004 Dovedale Ltd sold a factoryfor ￡277,450 making a capital gain of ￡84,217. A claim was made to roll over the gain on the sale of the factoryagainst the acquisition cost of the office building.On 1 April 2007 Dovedale Ltd intends to acquire the whole of the ordinary share capital of Atapo Inc, an unquotedcompany resident in the country of Morovia. Atapo Inc sells components to Dovedale Ltd as well as to othercompanies in Morovia and around the world.It is estimated that Atapo Inc will make a profit before tax of ￡160,000 in the year ending 31 March 2008 and willpay a dividend to Dovedale Ltd of ￡105,000. It can be assumed that Atapo Inc’s taxable profits are equal to its profitbefore tax. The rate of corporation tax in Morovia is 9%. There is a withholding tax of 3% on dividends paid tonon-Morovian resident shareholders. There is no double tax agreement between the UK and Morovia.Required:(a) Advise Belgrove Ltd of any capital gains that may arise as a result of the sale of the shares in Hira Ltd. Youare not required to calculate any capital gains in this part of the question. (4 marks)
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4 Coral is the owner and managing director of Reef Ltd. She is considering the manner in which she will make her firstpension contributions. In November 2007 she inherited her mother’s house in the country of Kalania.The following information has been extracted from client files and from telephone conversations with Coral.Coral:– 1972 – Born in the country of Kalania. Her father, who died in 2002, was domiciled in Kalania.– 1999 – Moved to the UK and has lived and worked here since then.– 2001 – Subscribed for 100% of the ordinary share capital of Reef Ltd.– Intends to sell Reef Ltd and return to live in the country of Kalania in 2012.– No income apart from that received from Reef Ltd.Reef Ltd:– A UK resident company with annual profits chargeable to corporation tax of approximately ￡70,000.– Four employees including Coral.– Provides scuba diving lessons to members of the public.Payments from Reef Ltd to Coral in 2007/08:– Director’s fees of ￡460 per month.– Dividends paid of ￡14,250 in June 2007 and ￡14,250 in September 2007.Pension contributions:– Coral has not so far made any pension contributions in the tax year 2007/08 but wishes to make gross pensioncontributions of ￡9,000.– The contributions are to be made by Reef Ltd or Coral or a combination of the two in such a way as to minimisethe total after tax cost.– Any contributions made by Coral will be funded by an additional dividend from Reef Ltd.House in the country of Kalania:– Beachfront property with potential rental income of ￡550 per month after deduction of allowable expenditure.– Coral will use it for holidays for two months each year.The tax system in the country of Kalania:– No capital gains tax or inheritance tax.– Income tax at 8% on income arising in the country of Kalania.– No double tax treaty with the UK.Required:(a) With the objective of minimising the total after tax cost, advise Coral as to whether the gross pensioncontributions of ￡9,000 should be made:– wholly by Reef Ltd; or– by Coral to the extent that they are tax allowable with the balance made by Reef Ltd.Your answer should include supporting calculations where necessary. (9 marks)
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(iii) Advice in connection with the sale of the manufacturing premises by Tethys Ltd; (7 marks)
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(b) Provide the directors of Acrux Ltd with a detailed explanation of the maximum rate of tax that will be sufferedon both the distributed and non-distributed profits of the non-UK resident investee companies where:(1) there is a double tax treaty between the UK and the country in which the individual companies areresident; and(2) there is no such double tax treaty.Note: you are not required to explain the position of the overseas resident branches. (6 marks)
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(ii) State, with reasons, whether Messier Ltd can provide Galileo with accommodation in the UK withoutgiving rise to a UK income tax liability. (2 marks)
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5 Gagarin wishes to persuade a number of wealthy individuals who are business contacts to invest in his company,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 enterpriseinvestment 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 inaccordance with the enterprise investment scheme; (5 marks)
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(c) You have been making preliminary inquiries regarding matters arising from the previous year’s audit of Di Rollo.It has been revealed that no action has been taken in response to the management letter prepared by the previousauditors. Di Rollo’s management has explained that this was because it was ‘poorly prepared’ and ‘unhelpful’.Required:Briefly describe various criteria against which the effectiveness of a management letter may be assessed.(7 marks)
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The finance director of Blod Co, Uma Thorton, has requested that your firm type the financial statements in the formto be presented to shareholders at the forthcoming company general meeting. Uma has also commented that theprevious auditors did not use a liability disclaimer in their audit report, and would like more information about the useof liability disclaimer paragraphs.Required:(b) Discuss the ethical issues raised by the request for your firm to type the financial statements of Blod Co.(3 marks)
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Your firm has been recommended to us by DINOSOUR TOY CO,LTD()we have done business for many fears.
A、whichB、with whomC、whomD、with which
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YouaredesigninganActiveDirectoryimplementationstrategytopresenttoexecutivesfromyourcompanyandfromContoso,Ltd.Whichimplementationstrategyshouldyouuse?()
A.UpgradetheNewYorkdomain.UpgradetheChicagodomain.CreateapristineforestforContoso,Ltd.B.Createapristineforest.UpgradetheNewYorkdomain.UpgradetheChicagodomain.Donothingfurther.C.Createpristineforest.UpgradetheNewYorkdomain.UpgradetheChicagodomain.CreateapristineforestforContoso,Ltd.D.Createapristineforest.UpgradetheNewYorkdomain.UpgradetheChicagodomain.CreateanewchilddomainforContoso,Ltd.
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You have been asked to configure a default route. Which of the IOS commands mentioned below will accomplish this task?()
A. LTD(config)# ip route 0.0.0.0 0.0.0.0 192.168.15.36B. LTD(config)# ip route 0.0.0.0 192.168.15.36 255.255.255.255C. LTD# ip default-network 0.0.0.0 192.168.15.36 255.255.255.255D. LTD(config)# ip route 0.0.0.0 0.0.0.0 E0E. LTD(config)# ip route 0.0.0.0 255.255.255.255 S0F. LTD(config-router)# ip route 255.255.255.255 0.0.0.0 192.168.15.36
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A firm can be seen as nothing more than a collection of projects.A firm must allocate cash to projects within its budgets.Therefore, the process of deciding which projects to undertake and which projects lo pass up is called capital budgeting.Capital bud
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Which three can be symptoms of the growth phase in the Cisco SBR methodology?（）A、Facilitate Employee ReachabilityB、Unable to provide rapid secure access to customer history, data or buying behaviorC、Need to provide XYZ LTD with a basic up-to-date websiteD、Provide rapid access for geographically dispersed employeesE、Need to facilitate customer reachabilityF、Provide a Website on par with competitors
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If XYZ LTD has a problem with the hardware, which two options does the Cisco SMRTnet Contract Offer?（）A、Cisco IOS upgrade, including the most recent patches and bug fixesB、OnSite SupportC、Advanced Hardware ReplacementD、No Hardware Replacement
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XYZ LTD is concerned about the security in the perimeter of the network. Which three Cisco products can you offer to XYZ LTD?（）A、Integrated Services RoutersB、Firewall AppliancesC、Cisco Unified CallManagerD、Multilayer switch with enhanced imageE、Cisco UnityF、VPN Concentrators
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Your Routed 1483 network is grouping ATM PVCsinto a large subnet and has static host routes configured.For which purpose does the staticroute to the customer router provide？（）A、It allows for management of the DSL routers.B、It is required for forwarding to the customer networks.C、It allows the endusers to forward traffic to the Internet.D、It is required for the DSL router to ARP the provider router.
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多选题If XYZ LTD has a problem with the hardware, which two options does the Cisco SMRTnet Contract Offer?（）ACisco IOS upgrade, including the most recent patches and bug fixesBOnSite SupportCAdvanced Hardware ReplacementDNo Hardware Replacement
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多选题Which three can be symptoms of the growth phase in the Cisco SBR methodology?（）AFacilitate Employee ReachabilityBUnable to provide rapid secure access to customer history, data or buying behaviorCNeed to provide XYZ LTD with a basic up-to-date websiteDProvide rapid access for geographically dispersed employeesENeed to facilitate customer reachabilityFProvide a Website on par with competitors
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多选题XYZ LTD is concerned about the security in the perimeter of the network. Which three Cisco products can you offer to XYZ LTD?（）AIntegrated Services RoutersBFirewall AppliancesCCisco Unified CallManagerDMultilayer switch with enhanced imageECisco UnityFVPN Concentrators
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单选题Your Routed 1483 network is grouping ATM PVCsinto a large subnet and has static host routes configured.For which purpose does the staticroute to the customer router provide？（）A
It allows for management of the DSL routers.B
It is required for forwarding to the customer networks.C
It allows the endusers to forward traffic to the Internet.D
It is required for the DSL router to ARP the provider router.
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