(b) Advise the management of SCC Ltd of THREE strategies that should be considered in order to improve the
future performance of SCC Ltd. (6 marks)
第1题:
Required:
(iii) A firm of consultants has offered to undertake a study on behalf of Envico Ltd which will provide perfect
information regarding seminar attendance during the forthcoming year.
Advise the management of Envico Ltd with regard to the maximum amount that they should pay to
consultants for perfect information regarding seminar attendance and comment briefly on the use of
perfect information in such decisions. (5 marks)
第2题:
(b) Identify and explain THREE approaches that the directors of Moffat Ltd might apply in assessing the
QUALITATIVE benefits of the proposed investment in a new IT system. (6 marks)
第3题:
(c) Explain how the use of activity-based techniques may benefit Taliesin Ltd. (5 marks)
第4题:
(ii) Comment briefly on how divisional managers might respond to the results achieved and ONE potential
problem that might be experienced by Our Timbers Ltd. (2 marks)
第5题:
5 A management accounting focus for performance management in an organisation may incorporate the following:
(1) the determination and quantification of objectives and strategies
(2) the measurement of the results of the strategies implemented and of the achievement of the results through a
number of determinants
(3) the application of business change techniques, in the improvement of those determinants.
Required:
(a) Discuss the meaning and inter-relationship of the terms (shown in bold type) in the above statement. Your
answer should incorporate examples that may be used to illustrate each term in BOTH profit-seeking
organisations and not-for-profit organisations in order to highlight any differences between the two types of
organisation. (14 marks)
第6题:
(ii) the factors that should be considered in the design of a reward scheme for BGL; (7 marks)
第7题:
(ii) Briefly discuss THREE disadvantages of using EVA? in the measurement of financial performance.
(3 marks)
第8题:
(c) Advise Alan on the proposed disposal of the shares in Mobile Ltd. Your answer should include calculations
of the potential capital gain, and explain any options available to Alan to reduce this tax liability. (7 marks)
However, an exemption from corporation tax exists for any gain arising when a trading company (or member of a trading
group) sells the whole or any part of a substantial shareholding in another trading company.
A substantial shareholding is one where the investing company holds 10% of the ordinary share capital and is beneficially
entitled to at least 10% of the
(i) profits available for distribution to equity holders and
(ii) assets of the company available for distribution to equity holders on a winding up.
In meeting the 10% test, shares owned by a chargeable gains group may be amalgamated. The 10% test must have been
met for a continuous 12 month period during the 2 years preceding the disposal.
The companies making the disposals must have been trading companies (or members of a trading group) throughout the
12 month period, as well as at the date of disposal. In addition, they must also be trading companies (or members of a trading
group) immediately after the disposal.
The exemption is given automatically, and acts to deny losses as well as eliminate gains.
While Alantech Ltd has owned its holding in Mobile Ltd for 33 months, its ownership of the Boron holding has only lasted
for 10 months (at 1 June 2005) since Boron was acquired on 1 July 2004. Selling the shares in June 2005 will fail the
12 month test, and the gain will become chargeable.
It would be better for the companies to wait for a further month until July 2005 before selling the amalgamated shareholding.
By doing so, they will both be able to take advantage of the substantial shareholdings relief, thereby saving tax of £29,625
assuming a corporation tax rate of 19%.
第9题:
(ii) Briefly outline the tax consequences for Henry if the types of protection identified in (i) were to be
provided for him by Happy Home Ltd compared to providing them for himself. You are not required to
discuss the corporation tax (CT) consequences for Happy Home Ltd. (4 marks)
第10题:
(c) State the specific inquiries you should make of Robson Construction Co’s management relevant to its
accounting for construction contracts. (6 marks)
第11题:
Which configuration should be done in order to improve the performance of the Cisco Unified Wireless IP Phone 7921G in a WLAN infrastructure?()
第12题:
You are designing a forest and domain structure to address the concerns of Contoso, Ltd., and to meet the business and technical requirements. You want to use the minimum number of domains and forests that are required. Which domain structure should you use?()
第13题:
(c) At a recent meeting of the board of directors, the managing director of Envico Ltd said that he considered it
essential to be able to assess the ‘value for money’ of each seminar. He suggested that the quality of the speakers
and the comfort of the seminar rooms were two assessment criteria that should be used in order to assess the
‘value for money’ of each seminar.
Required:
Discuss SIX separate and distinct assessment criteria (including those suggested by the managing director),
that would enable the management of Envico Ltd to assess the ‘value for money’ of each seminar.
(6 marks)
第14题:
(ii) Explain THREE strategies that might be adopted in order to improve the future prospects of Diverse
Holdings Plc. (6 marks)
第15题:
(e) Briefly discuss FOUR initiatives that management might consider in order to further enhance profitability.
(4 marks)
第16题:
(ii) Comment briefly on the use of its own tree plantations as a source of raw materials by Our Timbers Ltd.
(3 marks)
第17题:
(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)
第18题:
(b) Explain THREE problems in undertaking a performance comparison of GBC and TTC and also explain THREE
items of additional information that would be of assistance in assessing the operating and financial
performance of GBC and TTC. (6 marks)
第19题:
(ii) The percentage change in revenue, total costs and net assets during the year ended 31 May 2008 that
would have been required in order to have achieved a target ROI of 20% by the Beetown centre. Your
answer should consider each of these three variables in isolation. State any assumptions that you make.
(6 marks)
第20题:
(b) Identify the most appropriate approved share option scheme for Happy Home Ltd. Outline the scheme
requirements and the tax benefits of using it compared to the current unapproved scheme. (6 marks)
第21题:
(c) On the assumption that the administrators of Noland’s estate will sell quoted shares in order to fund the
inheritance tax due as a result of his death, calculate the value of the quoted shares that will be available to
transfer to Avril. You should include brief notes of your treatment of the house and the shares in Kurb Ltd.
(9 marks)
Note: you should assume that the tax rates and allowances for the tax year 2006/07 apply throughout this
question.
(c) Value of quoted shares that can be transferred to Avril
The value of shares to be transferred to Avril will be equal to £370,000 less the inheritance tax due by the estate.
IHT is payable on transfers in the seven years prior to Noland’s death and on the death estate.
The only chargeable gift in the seven years prior to Noland’s death is the transfer to the discretionary trust. No tax is due in
respect of this gift as it is covered by the nil rate band.
第22题:
关于SCC板的描述正确的有:()
第23题:
父域是nyist.com那么子域的规范表示是下列哪项选项()。