[问答题](c) Calculate the expected corporation tax liability of Dovedale Ltd for the year ending 31 March 2007 on theassumption that all available reliefs are claimed by Dovedale Ltd but that Hira Ltd will not claim any capitalallowances in that year. (4 marks)
[问答题]5 Astrodome Sports Ltd was formed in December 2000 by seven engineers who comprise the board of directors of thecompany. The seven engineers previously worked together for ‘Telstar’, a satellite navigation company.In conjunction with one of the three largest construction companies within their country they constructed the ‘365Sports Complex’ which has a roof that opens and uses revolutionary satellite technology to maintain grass surfaceswithin the complex. The complex facilities, which are available for use on each day of the year, include two tenniscourts, a cricket pitch, an equestrian centre and six bowling greens. The tennis courts and cricket pitch are suitablefor use as venues for national competitions. The equestrian centre offers horse-riding lessons to the general public andis also a suitable venue for show-jumping competitions. The equestrian centre and bowling greens have increased inpopularity as a consequence of regular television coverage of equestrian and bowling events.In spite of the high standard of the grass surfaces within the sports complex, the directors are concerned by reducedprofit levels as a consequence of both falling revenues and increasing costs. The area in which the ‘365 SportsComplex’ is located has high unemployment but is served by all public transport services.The directors of Astrodome Sports Ltd have different views about the course of action that should be taken to providea strategy for the future improvement in the performance of the complex. Each director’s view is based on his/herindividual perception as to the interpretation of the information contained in the performance measurement system ofthe complex. These are as follows:Director(a) ‘There is no point whatsoever in encouraging staff to focus on interaction with customers in efforts to create a‘user friendly’ environment. What we need is to maintain the quality of our grass surfaces at all costs since thatis the distinguishing feature of our business.’(b) ‘Buy more equipment which can be hired out to users of our facilities. This will improve our utilisation ratioswhich will lead to increased profits.’(c) ‘We should focus our attention on maximising the opening hours of our facilities. Everything else will take careof itself.’(d) ‘Recent analysis of customer feedback forms indicates that most of our customers are satisfied with the facilities.In fact, the only complaints are from three customers – the LCA University which uses the cricket pitch formatches, the National Youth Training Academy which held training sessions on the tennis courts, and a localbowling team.’(e) ‘We should reduce the buildings maintenance budget by 25% and spend the money on increased advertising ofour facilities which will surely attract more customers.’(f) ‘We should hold back on our efforts to overcome the shortage of bowling equipment for hire. Recent rumours arethat the National Bowling Association is likely to offer large financial grants next year to sports complexes whocan show they have a demand for the sport but have deficiencies in availability of equipment.’(g) ‘Why change our performance management system? Our current areas of focus provide us with all theinformation we need to ensure that we remain a profitable and effective business.’As management accountant of Astrodome Sports Ltd you have recently read an article which discussed the followingperformance measurement problems:(i) Tunnel vision(ii) Sub-optimisation(iii) Misinterpretation(iv) Myopia(v) Measure fixation(vi) Misrepresentation(vii) Gaming(viii) Ossification.Required:(a) Explain FOUR of the above-mentioned performance measurement problems (i-viii) and discuss which of theviews of the directors (a-g) illustrate its application in each case. (12 marks)
[问答题](ii) How existing standards could be modified to meet the needs of SMEs. (6 marks
[问答题]在即时通讯工具MSN中,向当前联机用户发送即时消息:Can you help me?颜色为“红色”.
[问答题]根据以下信息,建立账套.账套号:005账套启用日期:2009年1月单位名称:(简称):河北电机厂企业类型:工业行业性质:小企业会计制度账套主管:demo编号:KJl01姓名:李力 口令:1 所属部门:财务部 授予权限:005账套的“主管”编号:KJl02姓名:王红 口令:2 所属部门:财务部 授予权限:005账套的“总账——填制凭证”.编号:KJl03姓名:张武 口令:3 所属部门:财务部 授予权限:005账套的“固定资产”(2)进行初始设置.以编号为KJl01(李力),口令为“1”的用户于2009年1月1日登录005账套进行基础设置.第一,设置部门档案部门编码部门名称财务部测编部204测编四部生产部301配件车间行政部第二,增加会计科目科目编码科目名称辅助账类型100201建设银行日记账、银行账113301个人催款个人往来410501其他550201工资550202差旅费550204折旧第三,期初余额录入。科目编码科目名称方向期初余额(元)100201建设银行存款20000100902银行本票存款130001131应收账款实收资本2111应付票据应付账款贷贷贷贷180036000应付职工薪酬10000(3)编制记账凭证.以编号为KJl02(王红),口令为“2”的用户于2009年1月1日登录005账套填制记账凭证,摘要均为日常业务.凭证日期为业务发生日期.第一,1月3日,用银行存款购买原材料6000元.借:原材料(1211) 6000贷:银行存款——建行存款(100201) 6000第二,1月9日,销售原材料收到现金720元.借:库存现金(1001) 720贷:其他业务收入(5102) 720第三,1月12日,支付车间电费3000元.借:制造费用——其他(410501) 3000贷:银行存款——建行存款(100201) 3000(4)凭证审核、记账.以编号为KJl01(李力),口令为“1”的用户于2009年1月20日登录005账套进行本月记账凭证的审核与记账.
[问答题]简答题.(任选一题,100字左右)(1)简述《红楼梦》中贾珍请王熙凤到宁国府协理秦可卿丧事的原因和过程. 答:(2)简述《巴黎圣母院》中穷诗人甘果瓦与爱斯梅拉达结成名义夫妻的经过. 答:
[问答题](b) Describe the principal audit procedures to be carried out in respect of the following:(i) The measurement of the share-based payment expense; (6 marks)