[问答题]正方体的6个面分别写着A、C、D、E、F、I .与A、E、I 相对的面分别是哪个面
[问答题](iii) A statement on the importance of confidentiality in the financing of the early stage working capital needsand an explanation of how this conflicts with the duty of transparency in matters of corporategovernance. (6 marks)Professional marks for layout, logical flow and persuasiveness of the statement. (4 marks)
[问答题]我国<< 建筑桩基技术规范》将桩分成哪几类? 灌注桩、预制桩的主要配筋构造要求有哪些
[问答题](三)报表(共3题) (用户名:31;账套:301；操作日期:2013年1月1日) 打开考生文件夹下的“资产负债表15”,完成下列操作后,将报表以原文件名进行保存. (1)在A2单元格设置“年、月、日”关键字. (2)设置“年、月、日”关键字的偏移量为-140、-110、-80.
[问答题]5 Crusoe has contacted you following the death of his father, Noland. Crusoe has inherited the whole of his father’sestate and is seeking advice on his father’s capital gains tax position and the payment of inheritance tax following hisdeath.The following information has been extracted from client files and from telephone conversations with Crusoe.Noland – personal information:– Divorcee whose only other relatives are his sister, Avril, and two grandchildren.– Died suddenly on 1 October 2007 without having made a will.– Under the laws of intestacy, the whole of his estate passes to Crusoe.Noland – income tax and capital gains tax:– Has been a basic rate taxpayer since the tax year 2000/01.– Sales of quoted shares resulted in:– Chargeable gains of ￡7,100 and allowable losses of ￡17,800 in the tax year 2007/08.– Chargeable gains of approximately ￡14,000 each tax year from 2000/01 to 2006/07.– None of the shares were held for long enough to qualify for taper relief.Noland – gifts made during lifetime:– On 1 December 1999 Noland gave his house to Crusoe.– Crusoe has allowed Noland to continue living in the house and has charged him rent of ￡120 per monthsince 1 December 1999. The market rent for the house would be ￡740 per month.– The house was worth ￡240,000 at the time of the gift and ￡310,000 on 1 October 2007.– On 1 November 2004 Noland transferred quoted shares worth ￡232,000 to a discretionary trust for the benefitof his grandchildren.Noland – probate values of assets held at death: ￡– Portfolio of quoted shares 370,000Shares in Kurb Ltd 38,400Chattels and cash 22,300Domestic liabilities including income tax payable (1,900)– It should be assumed that these values will not change for the foreseeable future.Kurb Ltd:– Unquoted trading company– Noland purchased the shares on 1 December 2005.Crusoe:– Long-standing personal tax client of your firm.– Married with two young children.– Successful investment banker with very high net worth.– Intends to gift the portfolio of quoted shares inherited from Noland to his aunt, Avril, who has very little personalwealth.Required:(a) Prepare explanatory notes together with relevant supporting calculations in order to quantify the tax reliefpotentially available in respect of Noland’s capital losses realised in 2007/08. (4 marks)
[问答题]4 At an academic conference, a debate took place on the implementation of corporate governance practices indeveloping countries. Professor James West from North America argued that one of the key needs for developingcountries was to implement rigorous systems of corporate governance to underpin investor confidence in businessesin those countries. If they did not, he warned, there would be no lasting economic growth as potential foreign inwardinvestors would be discouraged from investing.In reply, Professor Amy Leroi, herself from a developing country, reported that many developing countries arediscussing these issues at governmental level. One issue, she said, was about whether to adopt a rules-based or aprinciples-based approach. She pointed to evidence highlighting a reduced number of small and medium sized initialpublic offerings in New York compared to significant growth in London. She suggested that this change could beattributed to the costs of complying with Sarbanes-Oxley in the United States and that over-regulation would be thelast thing that a developing country would need. She concluded that a principles-based approach, such as in theUnited Kingdom, was preferable for developing countries.Professor Leroi drew attention to an important section of the Sarbanes-Oxley Act to illustrate her point. The keyrequirement of that section was to externally report on – and have attested (verified) – internal controls. This was, sheargued, far too ambitious for small and medium companies that tended to dominate the economies of developingcountries.Professor West countered by saying that whilst Sarbanes-Oxley may have had some problems, it remained the casethat it regulated corporate governance in the ‘largest and most successful economy in the world’. He said that ruleswill sometimes be hard to follow but that is no reason to abandon them in favour of what he referred to as ‘softer’approaches.(a) There are arguments for both rules and principles-based approaches to corporate governance.Required:(i) Describe the essential features of a rules-based approach to corporate governance; (3 marks)
[问答题]纪昌学箭中的 到家 的意思是指什么