In order to improve our condition, this new scheme must be______.
A.adopted
B.adapted
C.adjusted
D.admitted
A.adopted
B.adapted
C.adjusted
D.admitted
第1题
A.compete
B.competition
C.competing
D.competion
第2题
(ii) Explain THREE strategies that might be adopted in order to improve the future prospects of Diverse
Holdings Plc. (6 marks)
第3题
In order to improve our working conditions. this new scheme must be______.
A.adopted
B.adapted
C.addicted
D.adorned
第4题
(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5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6题
Doctors hold laughter clinics ______.
A.to give better condition to their patients
B.in order to improve patients' health
C.to make patients smile
D.to prove smile and laughter have the same effect
第7题
From a different supplier, Nesud Co purchases $2·4 million per year of Component K at a price of $5 per component. Consumption of Component K can be assumed to be at a constant rate throughout the year. The company orders components at the start of each month in order to meet demand and the cost of placing each order is $248·44. The holding cost for Component K is $1·06 per unit per year.
The finance director of Nesud Co is concerned that approximately 1% of credit sales turn into irrecoverable debts. In addition, she has been advised that customers of the company take an average of 65 days to settle their accounts, even though Nesud Co requires settlement within 40 days.
Nesud Co finances working capital from an overdraft costing 4% per year. Assume there are 360 days in a year.
Required:
(a) Evaluate whether Nesud Co should accept the early settlement discount offered by its supplier. (4 marks)
(b) Evaluate whether Nesud Co should adopt an economic order quantity approach to ordering Component K. (6 marks)
(c) Critically discuss how Nesud Co could improve the management of its trade receivables. (10 marks)
第8题
that its residents are very concerned with various forms of antisocial behaviour and minor crimes carried out by a
small number of people, which makes living, working, travelling and socialising in the city centre unpleasant rather
than life threatening. The city’s residents have recently voted for it being one of the five worst cities in the UK in which
to live. There is little or no contact between the police and these residents.
The city is split into a number of police districts, each with its own senior officer in charge. Their focus is on the
response to emergency calls and solving serious crimes in their district rather than the less urgent crimes affecting
everyday living in the city. Response times and serious crime solution rates are the traditional measures by which their
performance is measured and leave them open to criticism of simply reacting to events. There is little sense of being
part of a city police force and, consequently, little sharing of information and experience between the different districts.
The failure in policing antisocial behaviour in the city is seen as being largely the result of a shortage of resources.
There are also important internal and external groups varying in their support or resistance to any necessary change
in policing strategy. Key players include the mayor of the city anxious to improve the reputation of the city, the city’s
press, traditionally used to highlighting police failures rather than successes and finally the courts of justice, which
are reluctant to take on the increased workload that any moves towards reducing antisocial behaviour would produce.
John is aware of the complexity of the problem he faces in changing the way the city is policed to improve the quality
of life of its citizens. He has, however, an impressive track record as a change agent in previous appointments and is
confident that he can bring about the necessary change.
Required:
(a) Using change management models where appropriate, provide John with a brief report on the nature of
change needed in the way the city is policed in order to improve the city’s quality of life. (12 marks)
第9题
The best way to satisfy your customer is to provide quality products, friendly service, accurate information and keep adding value as much as possible to your products and services. Giving your customers what they need and more than they expect will lead customers to return to you.
In order to improve your service, you need to make market surveys so as to know what your customers are thinking and demanding. Then you can take actions to satisfy your customers. In this way you will stay competitive in these changing times.
1.What is the key to business success?
A.Investment
B.Good advertising
C.Customer satisfaction
2.What type of information needs to be provided?
A.Accurate information
B.Interesting information
C.Simple information
3.How to make customers return to you?
A.Making market surveys
B.Taking actions to sell more
C.Providing quality products and service
4.Why do we make market surveys?
A.To lead customers to return to us
B.To know what customers are demanding
C.To keep customers happy and satisfied
5.What happens when you keep your clients happy?
A.Your clients go to competition
B.Your business grows and improves
C.Your business stays at the same level
第10题
The launch of several new products and a rapid increase in exports had raised a number of problems at Loho. These included problems in meeting order deadlines, whilst a number of operational constraints had meant that some orders had been delivered to customers late. The increase in overseas business had also, according to Sonja Tan, the financial director, increased the overall risk profile of the business. Credit risk had risen substantially as had a range of risks associated with exporting and overseas investment. In addition to a growth from 150 to 600 employees in its home country, Loho also had recruited a further 200 people overseas in order to facilitate business in those countries.
As part of her continuing professional development (CPD), Sonja Tan, the finance director who was also a professional accountant, had been to a seminar on improving internal controls (IC). She believed that at this point in its growth, Loho could benefit from tighter internal controls. Speaking about this to the board on her return from the seminar, she reminded her colleagues that sound internal controls could only provide ‘reasonable assurance’ and that any IC system had inherent limitations and could never be totally effective whatever changes were made to improve them. This came as a surprise to some board members who assumed, because internal controls were often very expensive, that they should be guaranteed to be fully effective.
Required:
(a) Construct the case for establishing an internal audit function at Loho Company. (10 marks)
(b) Explain the reasons why many internal controls can never be guaranteed to be fully effective and discuss why ICs being ‘very expensive’ are no guarantee of their effectiveness. (9 marks)
(c) The finance director Sonja Tan learned about improved internal controls as part of her continuing professional development (CPD).
Required:
Explain the advantages of continuing professional development (CPD) for professional accountants such as finance director Sonja Tan. (6 marks)