（c) （i) Explain how Messier Ltd can assist Galileo with the cost of relocating to the UK a

—How can you explain the latest situation？

—____________________,I know it is all my fault.

A: Sorry

B; Excuse me

C; I'm afraid

(b) (i) Explain how the use of Ansoff’s product-market matrix might assist the management of Vision plc to

reduce the profit-gap that is forecast to exist at 30 November 2009. (3 marks)

A."Three steps to making this work will follow."

B."Knowing what to do in an emergency can be summarized in three easy steps."

C."Understanding your credit report is important."

D."Today I will explain first how to reduce your waste, second how to recycle items and third, how to reuse materials."

(b) (i) Explain, by reference to Coral’s residence, ordinary residence and domicile position, how the rental

income arising in respect of the property in the country of Kalania will be taxed in the UK in the tax year

2007/08. State the strategy that Coral should adopt in order to minimise the total income tax suffered

on the rental income. (7 marks)

provision for their company. They are quite surprised at the impact on the provision caused by changes in accounting

standards such as IFRS1 ‘First time adoption of International Financial Reporting Standards’ and IFRS2 ‘Share-based

Payment’. Panel is adopting International Financial Reporting Standards for the first time as at 31 October 2005 and

the directors are unsure how the deferred tax provision will be calculated in its financial statements ended on that

date including the opening provision at 1 November 2003.

Required:

(a) (i) Explain how changes in accounting standards are likely to have an impact on the provision for deferred

taxation under IAS12 ‘Income Taxes’. (5 marks)

听力原文：M: Hello, professor Johnson.

W: Hello, Tony. So what shall we work on today？

M: Well, the problem is that this writing assignment isn't coming out right. What I thought I was writing on was to talk about what a particular sport means to me when I participate in.

W: What sport did you choose？

M: I decided to write about cross-country skiing.

W: What are you going to say about skiing？

M: That's the problem. I thought I would write about how peaceful it is to be out in the country.

W: So why is that a problem？

M: I'd like to start describing how quiet it is to be out in the woods. I keep mentioning how much effort it takes to keep going. Cross-country skiing isn't as easy as some people think. It takes a lot of energy, but that's not part of my paper, so I guess I should leave it out. But now I don't know how to explain that feeling of peacefulness without explaining how hard you have to work for it. It all fits together. It's not like just sitting down somewhere and watching the clouds roll by. That's different.

W: Then you'll have to include that in your point. The peacefulness of cross-country skiing is the kind you earn by effort. Why leave that out？ Part of your point you knew beforehand, but part you discovered as you wrote. That's common, right？

M: Yeah, I guess so.

Questions:

19. What is the topic of the man's writing assignment？

20. What problem does the man have while working on his paper？

21. What does the woman say is common in writing papers？

(20)

A．Beautiful scenery in the countryside.

B．Dangers of cross-country skiing.

C．Pain and pleasure in sports.

D．A sport he participates in.

We live in a society in there is a lot of talk about 【M1】______

science, but I would say that there are not 5 percent of

the people who are equipped with schooling, including

college, to understand scientific reasoning. We are

more ignorant of science as people with comparable 【M2】______

educations in Western Europe.

There are a lot of kids who know everything about

Computers who to build them, how to take them apart,

how to write programs for games. So if you ask them 【M3】______

to explain about the principles of physics that have gone 【M4】______

into creating the computer, you don't have the faintest idea. 【M5】______

The failure to understand science leads to such

things like the neglect of the human creative power. 【M6】______

It also takes rise to a blurring(模糊) of the distinction 【M7】______

between science and technology. Lots of people don't

differ between the two. Science is the production 【M8】______

of new knowledge that can be applied or not, since 【M9】______

technology is the application of knowledge to the

production of some products, machinery or the like.

The two are really very different, and people who have

the faculty for one very seldom have a faculty for the other.

Science in itself is harmless, more or less. But as

soon as it can provide technology, it is not necessarily

harmful. No society has yet learned how to forecast the 【M10】______

consequences of new technology, which can be enormous.

【M1】

(c) Explain how the introduction of an ERPS could impact on the role of management accountants. (5 marks)

A.for us, to

B.at us, at

C.to us, in