(b) (i) Advise the directors of GWCC on specific actions which may be considered in order to improve theestimated return on their investment of ￡1,900,000. (8 marks)
题目
(b) (i) Advise the directors of GWCC on specific actions which may be considered in order to improve the
estimated return on their investment of ￡1,900,000. (8 marks)
相似考题
更多“(b) (i) Advise the directors of GWCC on specific actions which may be considered in order ”相关问题
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第1题：
I've become good friends with several of the students in my school I met in theEnglish speech contest last year.
A. who
B. where
C. when
D. which
正确答案：A
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第2题：
(c) (i) State the date by which Thai Curry Ltd’s self-assessment corporation tax return for the year ended
30 September 2005 should be submitted, and advise the company of the penalties that will be due if
the return is not submitted until 31 May 2007. (3 marks)
(ii) State the date by which Thai Curry Ltd’s corporation tax liability for the year ended 30 September 2005
should be paid, and advise the company of the interest that will be due if the liability is not paid until
31 May 2007. (3 marks)
正确答案：(c) Self-assessment tax return
(1) Thai Curry Ltd’s self-assessment corporation tax return for the year ended 30 September 2005 must be submitted by
30 September 2006.
(2) If the company does not submit its self-assessment tax return until 31 May 2007, then there will be an automatic fixed
penalty of ￡200 since the return is more than three months late.
(3) There will also be an additional corporation tax related penalty of ￡4,415 (44,150 × 10%) being 10% of the tax unpaid,
since the self-assessment tax return is more than six months late.
Corporation tax liability
(1) Thai Curry Ltd’s corporation tax liability for the year ended 30 September 2005 must be paid by 1 July 2006.
(2) If the company does not pay its corporation tax until 31 May 2007, then interest of ￡3,035 (44,150 at 7·5% = 3,311
× 11/12) will be charged by HM Revenue & Customs for the period 1 July 2006 to 31 May 2007. -
第3题：
(b) The marketing director of CTC has suggested the introduction of a new toy ‘Nellie the Elephant’ for which the
following estimated information is available:
1. Sales volumes and selling prices per unit
Year ending, 31 May 2009 2010 2011
Sales units (000) 80 180 100
Selling price per unit ($) 50 50 50
2. Nellie will generate a contribution to sales ratio of 50% throughout the three year period.
3. Product specific fixed overheads during the year ending 31 May 2009 are estimated to be $1·6 million. It
is anticipated that these fixed overheads would decrease by 10% per annum during each of the years ending
31 May 2010 and 31 May 2011.
4. Capital investment amounting to $3·9 million would be required in June 2008. The investment would have
no residual value at 31 May 2011.
5. Additional working capital of $500,000 would be required in June 2008. A further $200,000 would be
required on 31 May 2009. These amounts would be recovered in full at the end of the three year period.
6. The cost of capital is expected to be 12% per annum.
Assume all cash flows (other than where stated) arise at the end of the year.
Required:
(i) Determine whether the new product is viable purely on financial grounds. (4 marks)
正确答案：
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第4题：
●试题四
下列给定程序中，函数fun()的功能是：对N名学生的学习成绩，按从高到低的顺序找出前m(m≤10)名学生来，并将这些学生数据存放在一个动态分配的连续存储区中，此存储区的首地址作为函数值返回。
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>
#include<mallo
C．h>
#include<string.h>
#include<conio.h>
#define N 10
typedef struct ss
{
char num［10］;
int order;
}STU;
STU *fun(STU a［］, int m)
{
STU b［N］,*tt;
int i,j,k;
(1) ;
for(i=0; i<N; i++)
b［i］=a［i］;
for (k=0;k<m;k++)
{
for(i=j=0;i<N;i++)
if ( (2) )
j=i;
tt［k］=b［j］;
b［j］.order=0;
}
return (3) ;
}
outresult(STU a［］,FILE *pf)
{
int i;
for(i=0;i<N; i++)
fprintf(pf,"No=%s Mark=%d＼n",
a［i］.num,a［i］.order);
fprintf(pf,"＼n＼n");
}
main()
{
STU ［N］={{"A01",80},{"A02",79},
{"A03",66},{"A04",82},{"A05",87},
{"A06",93},{"A07",78},{"A08",60},
{"A09",85},{"A10",73}};
STU *p_order;
int i,m;
clrscr();
printf("*** The Origial data ***＼n");
outresult(a, stdout);
printf("＼nGive the numeber of the
students who have better score:");
scanf("%d",&m);
while (m>10)
{
printf("＼nGive the number of the
studets who have better score:");
scanf("%d",&m);
}
p_order=fun(a,m);
printf("*** THE RESULT ***＼n");
printf("*** The top students ***＼n");
for(i=0; i<m; i++)
printf(" %s %d＼n",
p_order［i］.num,p_order［i］.order);
free(p_order);
}
正确答案：●试题四
【答案】（1）tt=(STU*)malloc(sizeof(STU)*m)（2）b［i］.order>b［j］.order（3）tt
【解析】填空1：tt是结构体STU型指针，声明时并没有进行初始化，所以，需要使用malloc()函数动态申请存储空间。动态申请存储空间的大小取决于函数的形参m。填空2：按成绩高低找出前m名学生的方法是，先假设第一名学生成绩最高，依次与其他学生的成绩进行比较，如果出现成绩更高者，则认为这名学生成绩最高，全部比较完后找到成绩第一名的学生，存入指针tt所指的结构体空间中，同时将这名同学的成绩置0，这样在其他同学中找第一名就相当于找到所有同学中的第二名，依此类推，进行m次循环，找到前m名学生。填空3：题目要求函数值返回动态分配的存储区的首地址，所以返回指针tt。
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第5题：
(b) Comment (with relevant calculations) on the performance of the business of Quicklink Ltd and Celer
Transport during the year ended 31 May 2005 and, insofar as the information permits, its projected
performance for the year ending 31 May 2006. Your answer should specifically consider:
(i) Revenue generation per vehicle
(ii) Vehicle utilisation and delivery mix
(iii) Service quality. (14 marks)
正确答案：
difference will reduce in the year ending 31 May 2006 due to the projected growth in sales volumes of the Celer Transport
business. The average mail/parcels delivery of mail/parcels per vehicle of the Quicklink Ltd part of the business is budgeted
at 12,764 which is still 30·91% higher than that of the Celer Transport business.
As far as specialist activities are concerned, Quicklink Ltd is budgeted to generate average revenues per vehicle amounting to
￡374,850 whilst Celer Transport is budgeted to earn an average of ￡122,727 from each of the vehicles engaged in delivery
of processed food. It is noticeable that all contracts with major food producers were renewed on 1 June 2005 and it would
appear that there were no increases in the annual value of the contracts with major food producers. This might have been
the result of a strategic decision by the management of the combined entity in order to secure the future of this part of the
business which had been built up previously by the management of Celer Transport.
Each vehicle owned by Quicklink Ltd and Celer Transport is in use for 340 days during each year, which based on a
365 day year would give an in use % of 93%. This appears acceptable given the need for routine maintenance and repairs
due to wear and tear.
During the year ended 31 May 2005 the number of on-time deliveries of mail and parcel and industrial machinery deliveries
were 99·5% and 100% respectively. This compares with ratios of 82% and 97% in respect of mail and parcel and processed
food deliveries made by Celer Transport. In this critical area it is worth noting that Quicklink Ltd achieved their higher on-time
delivery target of 99% in respect of each activity whereas Celer Transport were unable to do so. Moreover, it is worth noting
that Celer Transport missed their target time for delivery of food products on 975 occasions throughout the year 31 May 2005
and this might well cause a high level of customer dissatisfaction and even result in lost business.
It is interesting to note that whilst the businesses operate in the same industry they have a rather different delivery mix in
terms of same day/next day demands by clients. Same day deliveries only comprise 20% of the business of Quicklink Ltd
whereas they comprise 75% of the business of Celer Transport. This may explain why the delivery performance of Celer
Transport with regard to mail and parcel deliveries was not as good as that of Quicklink Ltd.
The fact that 120 items of mail and 25 parcels were lost by the Celer Transport business is most disturbing and could prove
damaging as the safe delivery of such items is the very substance of the business and would almost certainly have resulted
in a loss of customer goodwill. This is an issue which must be addressed as a matter of urgency.
The introduction of the call management system by Quicklink Ltd on 1 June 2004 is now proving its worth with 99% of calls
answered within the target time of 20 seconds. This compares favourably with the Celer Transport business in which only
90% of a much smaller volume of calls were answered within a longer target time of 30 seconds. Future performance in this
area will improve if the call management system is applied to the Celer Transport business. In particular, it is likely that the
number of abandoned calls will be reduced and enhance the ‘image’ of the Celer Transport business.
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第6题：
I’m particularly proud of ()I organized the finances.A、who
B、how
C、which
参考答案：B