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（请给出正确答案）
A.make a plan
B.provide some information
C.set an example
D.make some preparations
答案
更多“Considering his inexperience, I hope the instructor could set the stage for him（）”相关的问题
第1题
______, his work is of great value than mine.
A．All things considered
B．Considering all things
C．Considered all things
D．All things considering
第2题
(a) Contrast the role of internal and external auditors. (8 marks)
(b) Conoy Co designs and manufactures luxury motor vehicles. The company employs 2,500 staff and consistently makes a net profit of between 10% and 15% of sales. Conoy Co is not listed; its shares are held by 15 individuals, most of them from the same family. The maximum shareholding is 15% of the share capital.
The executive directors are drawn mainly from the shareholders. There are no non-executive directors because the company legislation in Conoy Co’s jurisdiction does not require any. The executive directors are very successful in running Conoy Co, partly from their training in production and management techniques, and partly from their ‘hands-on’ approach providing motivation to employees.
The board are considering a significant expansion of the company. However, the company’s bankers are
concerned with the standard of financial reporting as the financial director (FD) has recently left Conoy Co. The board are delaying provision of additional financial information until a new FD is appointed.
Conoy Co does have an internal audit department, although the chief internal auditor frequently comments that the board of Conoy Co do not understand his reports or provide sufficient support for his department or the internal control systems within Conoy Co. The board of Conoy Co concur with this view. Anders & Co, the external auditors have also expressed concern in this area and the fact that the internal audit department focuses work on control systems, not financial reporting. Anders & Co are appointed by and report to the board of Conoy Co.
The board of Conoy Co are considering a proposal from the chief internal auditor to establish an audit committee.
The committee would consist of one executive director, the chief internal auditor as well as three new appointees.
One appointee would have a non-executive seat on the board of directors.
Required:
Discuss the benefits to Conoy Co of forming an audit committee. (12 marks)
第3题
Saxophone Enterprises Co (Saxophone) has been trading for 15 years selling insurance and has recently become a listed company. In accordance with corporate governance principles Saxophone maintains a small internal audit department. The directors feel that the team needs to increase in size and specialist skills are required, but they are unsure whether to recruit more internal auditors, or to outsource the whole function to their external auditors, Cello & Co.
Saxophone is required to comply with corporate governance principles in order to maintain its listed status; hence the finance director has undertaken a review of whether or not the company complies.
Bill Bassoon is the chairman of Saxophone, until last year he was the chief executive. Bill is unsure if Saxophone needs more non-executive directors as there are currently three non-executive directors out of the eight board members. He is considering appointing one of his close friends, who is a retired chief executive of a manufacturing company, as a non-executive director.
The finance director, Jessie Oboe, decides on the amount of remuneration each director is paid. Currently all remuneration is in the form. of an annual bonus based on profits. Jessie is considering setting up an audit committee, but has not undertaken this task yet as she is very busy. A new sales director was appointed nine months ago. He has yet to undertake his board training as this is normally provided by the chief executive and this role is currently vacant.
There are a large number of shareholders and therefore the directors believe that it is impractical and too costly to hold an annual general meeting of shareholders. Instead, the board has suggested sending out the financial statements and any voting resolutions by email; shareholders can then vote on the resolutions via email.
Required:
(a) Explain the advantages and disadvantages for each of Saxophone Enterprises Co AND Cello & Co of outsourcing the internal audit department.
Note: The total marks will be split as follows:
Saxophone Enterprises Co (8 marks)
Cello & Co (2 marks) (10 marks)
(b) In respect of the corporate governance of Saxophone Enterprises Co:
(i) Identify and explain FIVE corporate governance weaknesses; and
(ii) Provide a recommendation to address each weakness.
Note: The total marks will be split equally between each part. (10 marks)
第4题
(a) Mr Xu, a domestic Chinese, is a designer. He is considering the following four options:
Option A: Joining Delta Ltd as a manager with a monthly salary of RMB40,000 and an annual bonus of RMB100,000 payable in December each year.
Option B: Providing services to Delta Ltd as a consultant for a consultancy fee of RMB50,000 per month.
Option C: Setting up his own sole proprietorship. He will pay himself a monthly salary of RMB20,000 from this sole proprietorship. For 2014 the net profit of the sole proprietorship after charging Mr Xu’s salary is expected to be RMB420,000.
Option D: Setting up a limited company, Xupa Ltd. He will pay himself a monthly salary of RMB20,000 from Xupa Ltd. For 2014 the net profit of the company after charging Mr Xu’s salary is expected to be RMB420,000. Xupa Ltd will pay enterprise income tax at the rate of 25% and distribute all of its profit after tax to its shareholder, Mr Xu, as a dividend.
Required:
Calculate the individual income tax (IIT) payable by Mr Xu for 2014 under each of the four options.
Note: Ignore value added tax and business tax. (10 marks)
(b) State, giving reasons, whether the following persons will be subject to individual income tax in China on their worldwide income in 2014:
(1) Ms Wang has her household in Xiamen and holds a China identity card. She has been studying in Australia since 2010 and has not returned to China for the last six years, including in 2014.
(2) Mr Beth is a US citizen, who has lived in China working for a non-government organisation since 2010. He has not travelled outside China for the last six years, including in 2014.
(3) Ms Ruth is an Australian citizen. She travelled to China and stayed in China for a total of 250 days in 2014. (5 marks)
第5题
Nowadays a superficial traveler in rural England might conclude that the only village tradesmen still flourishing were either selling frozen food to the inhabitants or selling antiques to visitors. Nevertheless, this would really be a false impression. Admittedly there has been a contraction of village commerce, but its vigor is still remarkable.
Our local grocer’s shop, for example, is actually expanding in spite of the competition from supermarkets in the nearest town. Women sensibly prefer to go there and exchange the local news while doing their shopping, instead of queueing up anonymously at a supermarket. And the proprietor knows well that personal service has a substantial cash value.
His prices may be a bit higher than those in the town, but he will deliver anything at any time. His assistants think nothing of bicycling down the village street in their lunch, hour to take a piece of cheese to an old-age pensioner who sent her order by word of mouth with a friend who happened to be passing. The more affluent customers telephone their shopping lists and the goods are on their doorsteps within an hour. They have only to hint at a fancy for some commodity outside the usual stock and the grocer a red-faced figure, instantly obtains it for them.
The village gains from this sort of enterprise, of course. But I also find it satisfactory because a village shop offers one of the few ways in which a modest individualist can still get along in the world without attaching himself to the big battalions of industry or commerce.
Most of the village shopkeepers I know, at any rate, are decidedly individualist in their ways. For exampie, our shoemaker is a formidable figure: a thick-set, irritable man whom children treat with marked respect, knowing that an ill-judged word can provoke an angry eruption at any time. He stares with contempt at the pairs of cheap, mass-produced shoes taken to him for repair: has it come to this, he seems to be saying, that he, a craftsman, should have to waste his skills upon such trash？ But we all know he will in fact do excellent work upon them. And he makes beautiful shoes for those who can afford such luxury.
The services available in villages nowadays are
A．fewer but still very active.
B．less successful than earlier but managing to survive.
C．active in providing food and antiques.
D．surprisingly energetic considering the little demand for them.
第6题
It was Monday, Mrs. Smith's dog was hungry, but there was not any meat in the house.
Considering that there was no better way, Mrs. Smith took a piece of paper, and wrote the following words on it, "Give my dog half a pound of meat." Then she gave the paper to her dog and said gently, "Take this to the butcher (卖肉者) , and he's going to give you your lunch today."
Holding the piece of paper in its mouth, the dog ran to the butcher's shop. It gave the paper to the butcher. The butcher read it carefully, recognized that it was really the lady's handwriting and presently did as he was asked to. The dog was very happy, and ate the meat up immediately.
At midday (正午), the dog came to the shop again. It gave the butcher a piece of paper again. After reading it, he gave it half a pound of meat once more.
The next day, the dog came again exactly at midday. And as usual it brought a piece of paper in. the mouth. This time, the butcher did not take a look at the paper, and gave the dog its meat, for he had regarded the dog as one of his customers.
But, the dog came again at four o'clock. And the same thing happened once again. To the butcher's more surprise, it came for the third time at six o'clock, and brought with it a third piece of paper. The butcher felt a bit puzzled. He said to himself, "This is a small dog. Why does Mrs. Smith give it so much meat to eat today？"
Looking at the piece' of paper, he found that there were not any words on it!
Mrs. Smith treated her little dog quite ______.
A．cruelly
B．kindly
C．badly
D．unfairly
第7题
A. if
B. supposing
C. considering
D. in order that
第8题
Considering alternate suppliers is a form. of _____.
A.Value engineering.
B.Risk Analysis
C.Contract Management
D.Project integration
E.All of the above.
第9题
This time, the Greater London Council is looking into the possibility of building a Channel link straight to London. (79) A bridge would cost far more than a tunnel, but you would be able to go by rail or by car on a bridge, whereas a tunnel would provide a rail link only.
Why is this idea being discussed again？ Is Britain becoming more conscious of the need for links with Europe as a result of joining the EEC(欧共体) ？ Well, perhaps. The main reason, though, is that a tunnel or bridge would reach the twenty square kilometers of London' s disused dockland(船坞地). A link from London to the continent would stimulate trade and re-vitalize(使…各新有活力) the port, and would make London a main trading center in Europe. (80)With a link over the Channel, you could buy your fish and chips in England, and be able to eat them in France while they were still warm!
Which of the following statements is TRUE？
A．Swimming across the Channel takes less than four hours.
B．The idea of a Channel tunnel or bridge is a very new one.
C．It is considered to be more difficult to swim across the channel than any other means.
D．A tunnel or bridge would only reach as far as the coast.
第10题
A．going; to go
B．to go; to go
C．going; going
D．to go; going
