题目
A. Setting the FAST_START_MTTR_TARGET to set the mean time to recover
B. Setting the RECOVERY_PARALLELISM parameter to twice the number of CPUs
C. Using the DB_RECOVERY_FILE_DEST parameter to set the location for flash recovery area
D. Using the DB_RECOVERY_FILE_DEST_SIZE parameter to define the disk space limit for the recovery files created in the flash recovery area
第1题
A.The 7042-CR4 is a rack mounted model, compared to the 7042-C06, which is adesktop.
B.The 7042-CR4 is limited to 16 managed systems, compared to a limit of 32 for the 7042-C06.
C.The 7042-C06 has faster CPUs and twice the RAM compared to the 7042-CR4,which is suited to large enterprise deployments.
D.The 7042-C06 can manage POWER5-based hardware, in addition to POWER6, while the 7042-CR4 can only manage POWER6-based hardware.
第2题
A. The CFO is mapped to the finance role, but the session counter was enabled prior to the role mapping.
B. The CFO is mapped to the finance role, but the session counter was enabled after the role mapping.
C. The CFO is mapped to the executive and finance roles, but the CFO was mapped to the executive role first, which does not have the session counter enabled.
D. The CFO is mapped to the executive and finance roles, but the CFO was mapped to the executive role last, which does not have the session counter enabled.
第3题
Notes
1 Variable production costs would be $12 per unit for production volumes up to and including 100,000 units each year. However, if production exceeds 100,000 units each year, the variable production cost per unit would fall to $11 for all units produced.
2 Advertising costs would be $900,000 per annum at a selling price of $30 and $970,000 per annum at a price of $35.
3 Fixed production costs would be $450,000 per annum.
Required:
(a) Calculate each of the six possible profit outcomes which could arise for Gam Co in the coming year. (8 marks)
(b) Calculate the expected value of profit for each of the two price options and recommend, on this basis, which option Gam Co would choose. (3 marks)
(c) Briefly explain the maximin decision rule and identify which price should be chosen by management if they use this rule to decide which price should be charged. (3 marks)
(d) Discuss the factors which may give rise to uncertainty when setting budgets. (6 marks)
第4题
(b) For this part, assume today’s date is 1 May 2010.
Bill and Ben decided not to sell their company, and instead expanded the business themselves. Ben, however,
is now pursuing other interests, and is no longer involved with the day to day activities of Flower Limited. Bill
believes that the company would be better off without Ben as a voting shareholder, and wishes to buy Ben’s
shares. However, Bill does not have sufficient funds to buy the shares himself, and so is wondering if the
company could acquire the shares instead.
The proposed price for Ben’s shares would be £500,000. Both Bill and Ben pay income tax at the higher rate.
Required:
Write a letter to Ben:
(1) stating the income tax (IT) and/or capital gains tax (CGT) implications for Ben if Flower Limited were to
repurchase his 50% holding of ordinary shares, immediately in May 2010; and
(2) advising him of any available planning options that might improve this tax position. Clearly explain any
conditions which must be satisfied and quantify the tax savings which may result.
(13 marks)
Assume that the corporation tax rates for the financial year 2005 and the income tax rates and allowances
for the tax year 2005/06 apply throughout this question.
第5题
(d) The management of Wonderland plc have become concerned about the increased level of operating costs
associated with its petrol-driven ferries and have made a strategic decision to dispose of these. They are now
considering entering into a contract with the Newman Steamship Company (NSC), a shipping organisation based
in Robynland. The contract would entail NSC providing transport to and from Cinola Island for all visitors to the
zoo and circus.
As a result of negotiations with NSC, the directors of Wonderland plc are considering two options whereby NSC
will become responsible for the transportation of visitors to and from Cinola Island with effect from 1 December
2007 or 1 December 2008.
Additional information is available as follows:
(1) NSC would require Wonderland plc to pay for the necessary modifications to their steamships in order that
they would satisfy marine regulations with regard to passenger transportation. The only firm which could
undertake this work is currently working to full capacity and would require a payment of £2,450,000 in
order to undertake the work necessary so that the ferries could be in operation by 1 December 2007. The
same firm would require a payment of £1,725,000 in order to make the necessary modifications so that
the ferries could be in operation by 1 December 2008. The government of Robynland would be willing to
pay a grant of 8% towards the cost of getting the ferries into operation by 1 December 2007, but would not
be willing to pay a grant in respect of any later date.
(2) On 1 December 2002 Wonderland plc paid £500,000 to the Port Licencing Authority of Robynland. This
payment was for a licence which entitles Wonderland plc to use all harbour facilities in Robynland during
the five-year period ending 30 November 2007. The licence could be renewed on 1 December 2007 at a
cost of £150,000 per annum.
(3) Redundancy payments would need to be paid in respect of loss of employment. These would amount to
£1,200,000 if the contract with NSC commenced on 1 December 2007. This amount would reduce to
£750,000 if the contract commenced on 1 December 2008.
(4) Wonderland plc has a contract for the provision of petrol for its ferries which is due to expire on 30 November
2008. Early termination of the contract would incur a penalty charge of £76,000. An emergency reserve
stock of petrol held by Wonderland plc, which cannot be used after 30 November 2007 due to marine
regulations regarding the age of fuel, could be sold for £55,000 on 1 December 2007 but not on any date
thereafter.
(5) The ferries could be sold for £3,300,000 on 1 December 2007. If retained after 1 December 2007 the
ferries would require servicing during the year ending 30 November 2008 which would incur costs
amounting to £150,000. The resale value of the ferries on 1 December 2008 would be £2,900,000.
(6) Stock of consumable items which originally cost £150,000 could be sold on 1 December 2007 for
£110,000 and on 1 December 2008 for £50,000.
Required:
(i) On purely financial grounds, advise whether the management of Wonderland plc should enter into a
contract with NSC with effect from 1 December 2007 or 1 December 2008. You may ignore the time
value of money. (9 marks)
第6题
(b) a discussion (with suitable calculations) as to how the directors’ share options would be accounted for in the
financial statements for the year ended 31 May 2005 including the adjustment to opening balances;
(9 marks)
第7题
(b) (i) State the condition that would need to be satisfied for the exercise of Paul’s share options in Memphis
plc to be exempt from income tax and the tax implications if this condition is not satisfied.
(2 marks)
第8题
Which of these embedded options most likelybenefits the investor?
A. The floor in a floating-rate security
B. An accelerated sinking fund provision
C. The call option in a fixed-rate security
第9题
A.NCP
B. LCP
C. ISDN
D. DLCI
E. SLIP
第10题
A.menu
B.functions
C.data group
D.responsibility
E.functional group
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