[问答题](iv) The stamp duty and/or stamp duty land tax payable by the Saturn Ltd group; (2 marks)Additional marks will be awarded for the appropriateness of the format and presentation of the memorandumand the effectiveness with which the information is communicated. (2 marks)
[问答题]题干A、选项1B、选项2C、选项3D、选项4E、选项5F、选项6
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[问答题](b) State the enquiries you would make of the directors of Mulligan Co to ascertain the adequacy of the$3 million finance requested for the new production facility. (7 marks)
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[问答题]阅读以下关于基于Web的应用程序方面的叙述,回答问题1,问题2和问题3.近年来,IT词汇表中出现了一条新的术语,它就是“Web应用程序”.参与业务软件系统的所有人似乎都有构建Web应用程序的计划,而在与业务不相关的软件方面也有很多人对此感兴趣.对于很早前就采用这种构架的许多人来说,Web应用程序这个词像系统本身一样,已经从成功的小型Web站点插件发展成了强壮的n层应用程序.Web应用程序可以同时为分布在世界各地的、成千上万的用户提供服务,这种情况早已司空见惯.构建Web应用程序是一件严肃的事情.在实际应用中,Web应用程序这个词对不同的人而言含义略有不同.一些人认为凡是用到Java的都是Web应用程序,而另一些人则认为凡是使用Web服务器的都是Web应用程序.多数人的意见介于这两者之间.站在本文的角度,我们将Web应用程序大体定义为 Web系统(Web服务器、网络、HTTP、浏览器),在这个系统中,用户的输入(导航和数据输入)会影响到业务状态.该定义试图将Web应用程序确立为一个具有业务状态的软件系统,并且它的“前端”基本上是通过Web系统传递的.用250字分析Web应用程序的总体构架与一个客户机服务器系统的区别.
[问答题]3 You are the manager responsible for the audit of Volcan, a long-established limited liability company. Volcan operatesa national supermarket chain of 23 stores, five of which are in the capital city, Urvina. All the stores are managed inthe same way with purchases being made through Volcan’s central buying department and product pricing, marketing,advertising and human resources policies being decided centrally. The draft financial statements for the year ended31 March 2005 show revenue of $303 million (2004 – $282 million), profit before taxation of $9·5 million (2004– $7·3 million) and total assets of $178 million (2004 – $173 million).The following issues arising during the final audit have been noted on a schedule of points for your attention:(a) On 1 May 2005, Volcan announced its intention to downsize one of the stores in Urvina from a supermarket toa ‘City Metro’ in response to a significant decline in the demand for supermarket-style. shopping in the capital.The store will be closed throughout June, re-opening on 1 July 2005. Goodwill of $5·5 million was recognisedthree years ago when this store, together with two others, was bought from a national competitor. It is Volcan’spolicy to write off goodwill over five years. (7 marks)Required:For each of the above issues:(i) comment on the matters that you should consider; and(ii) state the audit evidence that you should expect to find,in undertaking your review of the audit working papers and financial statements of Volcan for the year ended31 March 2005.NOTE: The mark allocation is shown against each of the three issues.
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[问答题]打开工作簿文件EX04.XLS(内容如下),将工作表Sheetl的A1:C1单元格合并为一个单元格,内容居中,计算“人数”列“总计”行及“所占百分比”列(“所占百分比”字段为“百分比”型(小数点后位数为2),所占百分比;人数/总计),将工作表命名为“师资情况表”.某学校师资情况表职称人数所占百分比教授125副教授436讲师562助教296总计(2)选取“师资情况表”的“职称”和“所占百分比”两列单元格的内容建立“分离型圆环图”(系列产生在“列”),数据标志为“显示百分比”,标题为“师资情况图”,插入到表的A9:D19单元格区域内.
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[问答题](文件五)类别:电话录音来电人:陆华涛总裁收电人:李峰综合事务部经理日 期:11月21日李峰:公司负责市场的副总裁魏征后天正式上任.你安排一下,帮他熟悉公司的情况.魏总有非常丰富的市场经验和运作能力,在公司的未来市场拓展方面能担重任.在上次和我们沟通中,他提到要尽快组建市场营销队伍,此类人员的大规模招聘工作也要提上日程.等他上任后你要和他充分沟通,配合他完成销售团队的组建工作,有问题可以随时联系我.总裁陆华涛文件五的回复表回复方式:(请在相应选项前的“口”里画“√”)口信件/便函口电子邮件口 电话口 面谈口不予处理口其他处理方式,请注明回复内容:(请作出准确、详细的回答)
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[问答题]设置付款条件. 编码:13 付款条件:2/10,n/30