题目
(ii) List the additional information required in order to calculate the employment income benefit in respect
of the provision of the furnished flat for 2007/08 and advise Benny of the potential income tax
implications of requesting a more centrally located flat in accordance with the company’s offer.
(4 marks)
第1题
(ii) The answers to any questions that the potential investors may raise in connection with the maximum
possible investment, borrowing to finance the subscription and the implications of selling the shares.
(7 marks)
Note: you should assume that Vostok Ltd and its trade qualify for the purposes of the enterprise investment
scheme and you are not required to list the conditions that need to be satisfied by the company, its
shares or its business activities.
第2题
A.How should this $2 million future cost be recognised in the financial statements().
B.Provision $2 million and $2 million capitalised as part of cost of mine
C.Provision $2 million and $2 million charged to operating costs
D.Accrual $200,000 per annum for next ten years
E.Should not be recognised as no cost has yet arisen
第3题
第4题
例如,在数组bb[N]={12,23,31,44,51,63,71,79,85,95}中插入93,结果为:
bb[N]{11,21,31,41,51,61,7l,79,8l,93,95}
注意:部分源程序给出如下.
请勿改动主函数main和其他函数中的任何内容,仅在 main函数的横线上填入所编写的若干表达式或语句。
试题程序:
include<std/o. h>
define N 10
main()
{
int i,j;
int n;
int bb IN+l] ={ t2,23, 31, 44, 51, 63, 71,
79,85,95};
clrscr ();
printf("\nInput n \n");
scanf ("%d", &n);
printf ("\nn=%d ",n);
printf("\n*** original list ***In");
for (i=0; i<N; i++)
printf ("%4d ",bb [ii );
for (i=0; i<N; i++)
{
if (n<=bb [i ] )
{
for(j=N;【 】;j--)
【 】;
bb [j] =n;
【 】;
}
if (i=N)
bb[i]=n;
printf("\n***** new list ******In");
for (i=0;i<N+l; i++)
printf ("%4d ",bb [i]);
}
第5题
请补充函数fun(),该函数的功能是把数组aa中的奇数元素按原来的先后顺序放在原数组后面。
例如,输入“33,67,42,58,25,76,85,16,41,56”,输出结果“42,58,76,16,56,33,67,25,25,41。
注意:部分源程序给出如下。
请勿改动主函数main和具他函数中的任何内容,仅在函数fun()的横线上填入所编写的若干表达式或语句。
试题程序:
include <stdio.h>
define N 10
void fun(int aa[])
{
int i, j=0,k 0;
int bb IN];
for (i 0; i<N; i++)
{
if (【 】)
bb[k++] aa[i];
else
aa [j++] =aa Ii];
for(i=0; i<k;【 】)
aa[j] bb[i];
}
main ()
{
int i;
int aa[N]={33, 67, 42,58,25, 76, 85, 16,
41,56};
clrscr ();
printf("\n*** original list ***\n");
for (i=0; i<N; i++)
printf("%4d", aa[i]);
fun (aa);
printf("\n*** new list ***\n");
for (i=0; i<N; i++)
printf("%4d", aa[i]);
}
第6题
Background information
B-Star is a theme park based on a popular series of children’s books. Customers pay a fixed fee to enter the park,where they can participate in a variety of activities such as riding roller-coasters, playing on slides and purchasing themed souvenirs from gift shops.
The park is open all year and has been in operation for the last seven years. It is located in a country which has very little rainfall – the park is open-air so poor weather such as rain results in a significant fall in the number of customers for that day (normally by 50%). During the last seven years there have been on average 30 days each year with rain.
B-Star is now very successful; customer numbers are increasing at approximately 15% each year.
Ticket sales
Customers purchase tickets to enter the theme park from ticket offices located outside the park. Tickets are only valid on the day of purchase. Adults and children are charged the same price for admission to the park. Tickets are preprinted and stored in each ticket office.
Tickets are purchased using either cash or credit cards.
Each ticket has a number comprising of two elements – two digits relating to the ticket office followed by six digits to identify the ticket. The last six digits are in ascending sequential order.
Cash sales
1. All ticket sales are recorded on a computer showing the amount of each sale and the number of tickets issued.
This information is transferred electronically to the accounts office.
2. Cash is collected regularly from each ticket office by two security guards. The cash is then counted by two
accounts clerks and banked on a daily basis.
3. The total cash from each ticket office is agreed to the sales information that has been transferred from each office.
4. Total cash received is then recorded in the cash book, and then the general ledger.
Credit card sales
1. Payments by credit cards are authorised online as the customers purchase their tickets.
2. Computers in each ticket office record the sales information which is transferred electronically to the accounts office.
3. Credit card sales are recorded for each credit card company in a receivables ledger.
4. When payment is received from the credit card companies, the accounts clerks agree the total sales values to the amounts received from the credit card companies, less the commission payable to those companies. The receivables ledger is updated with the payments received.
You are now commencing the planning of the annual audit of B-Star. The date is 3 June 2009 and B-Star’s year end is 30 June 2009.
Required:
(a) List and explain the purpose of the main sections of an audit strategy document and for each section, provide an example relevant to B-Star. (8 marks)
(b) (i) For the cash sales system of B-Star, identify the risks that could affect the assertion of completeness of sales and cash receipts; (4 marks)
(ii) Discuss the extent to which tests of controls and substantive procedures could be used to confirm the
assertion of completeness of income in B-Star. (6 marks)
(c) (i) List the substantive analytical procedures that may be used to give assurance on the total income from
ticket sales for one day in B-Star;
(ii) List the substantive analytical procedures that may be used to give assurance on the total income from
ticket sales in B-Star for the year. (8 marks)
(d) List the audit procedures you should perform. on the credit card receivables balance. (4 marks)
第7题
To: Guangzhou People's Court
Plaintiff: Handcup Marketing
Domicile: No. 33, 4th Road, New York
Legal Representative: Qingguo Su
Position: Manager of Handcup Marketing
Defendant: South China Corporation
Domicile: No. 21 South Binjiang Road, Guangzhou
Legal Representative: Bai Mei
Position: Manager of the South China Corporation
CLAIMS:
1. To order the Defendant to pay to the Plaintiff 18,000,000 RMB, including 15,000,000 RMB for the dispatched products and 3,000,000 RMB for the interest.
2. To order the Defendant to pay for the court fees.
FACTS AND REASONS:
The defendant is the plaintiff's distributor in Southern China. From September 2010 to October 2011, the plaintiff issued all kinds of products worth 15,000,000 RMB to the defendant.(see Exhibit I)
Each of the said transactions was signed and received by the defendant (see Exhibit II). Although the plaintiff had repeatedly requested, the defendant failed to pay the debt on time.
The indebtedness arising out of the transactions between the plaintiff and the defendant shall be under the legal power of Chinese laws. The defendant refused to accept mediation. The plaintiff is now facing huge economic losses (see Exhibit III). Therefore, in accordance with relevant Chinese laws and regulations, the defendant should bear corresponding civil responsibility.
According to Articles 106 and 112 in the PRC General Civil Law, Article 108 in the PRC Civil Procedural Law and other related laws and regulations, the plaintiff hereby files this case with the court for your adjudication.
Plaintiff:Handcup Marketing
Date:May 14th, 2012
ATTACHMENTS:
1. One copy of the plaintiff's business license;
2. One copy of the original Certificate of the Legal Representative;
3. One copy of the original Power of Attorney;
4. Exhibit I: Invoices for each transaction;
5. Exhibit II: Receipts for each transaction;
6. Exhibit III: List of losses.
1. Handcup Marketing is suing South China Corporation of not paying for the transactions.{T; F}
2. Qingguo Su is a lawyer.{T; F}
3. The plaintiff has got well prepared before filing the lawsuit.{T; F}
4. The plaintiff didn't know which laws and regulations should be applied in this case.{T; F}
5. The defendant owed the plaintiff RMB 15,000,000 for the dispatched products.{T; F}
第8题
Cherry Blossom Co (Cherry) manufactures custom made furniture and its year end is 30 April. The company purchases its raw materials from a wide range of suppliers. Below is a description of Cherry’s purchasing system.
When production supervisors require raw materials, they complete a requisition form. and this is submitted to the purchase ordering department. Requisition forms do not require authorisation and no reference is made to the current inventory levels of the materials being requested. Staff in the purchase ordering department use the requisitions to raise sequentially numbered purchase orders based on the approved suppliers list, which was last updated 24 months ago. The purchasing director authorises the orders prior to these being sent to the suppliers.
When the goods are received, the warehouse department verifies the quantity to the suppliers despatch note and checks that the quality of the goods received are satisfactory. They complete a sequentially numbered goods received note (GRN) and send a copy of the GRN to the finance department.
Purchase invoices are sent directly to the purchase ledger clerk, who stores them in a manual file until the end of each week. He then inputs them into the purchase ledger using batch controls and gives each invoice a unique number based on the supplier code. The invoices are reviewed and authorised for payment by the finance director, but the actual payment is only made 60 days after the invoice is input into the system.
Required:
In respect of the purchasing system of Cherry Blossom Co:
(i) Identify and explain FIVE deficiencies; and
(ii) Recommend a control to address each of these deficiencies.
Note: The total marks will be split equally between each part.
第9题
"Resumes arrive with stains. Some candidates don't bother to spell the company's name correctly. Once I see a mistake, I eliminate the candidate," Crossley concludes. "If they cannot take care of these details, why should we trust them with a job?"
Can we pay too much attention to details? Absolutely. Perfectionists struggle over little things at the cost of something larger they work toward. "To keep from losing the forest for the trees, "says Charles Garfield, associate professor at the University of California, San Francisco," we must constantly ask ourselves how the details we're working on fit into the larger picture. If they don't, we should drop them and move to something else."
Garfield compares this process to his work as a computer scientist at NASA. "The Apollo II moon launch was slightly off-course 90 percent of the time," says Garfield, "but a successful landing was still likely because we knew the exact coordinates of our goal. This allowed us to make adjustments as necessary. "Knowing where we want to go helps us judge the importance of every task we undertake.
Too often we believe what accounts for others' success is some special secret or a lucky break. But rarely is success so mysterious. Again and again, we see that by doing little things within our grasp well, large rewards follow.
According to the passage ,some job applicants were rejected ______.
A.because of their inadequate attention paid to details, such as the stains and misspelt company name
B.because of their inadequate education as shown in their poor spelling in writing a resume
C.because they failed to give a detailed description of their background in their applications
D.because they eliminated their names from the applicants list themselves
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