题目内容
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A、Greek Mythology
B、Roman Mythology
C、Old Testament
D、New Testament
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更多“John Milton’s Paradise Lost is…”相关的问题
A.attention
B.interest
C.regard
D.consideration
A.Emily Bronte’s Withering Heights
B.Charlotte Bronte’s Jane Eyre
C.John Galsworthy′s The Forsyte Saga
D.Thomas Hardy′s Tess of the D′Urbervilles
A、should study
B、should have
C、must have studied
D、must have to study
A.Milton Glaser
B.Milton Fridman
C.Thomas Glaser
D.David Glaser
less popular airports was a much cheaper alternative to the major city airports and supported Airtite’s low cost service,
modelled on existing low cost competitors. These providers had effectively transformed air travel in Europe and, in so
doing, contributed to an unparalleled expansion in airline travel by both business and leisure passengers. Airtite used
one type of aircraft, tightly controlled staffing levels and costs, relied entirely on online bookings and achieved high
levels of capacity utilisation and punctuality. Its route network had grown each year and included new routes to some
of the 15 countries that had joined the EU in 2004. Airtite’s founder and Chief Executive, John Sykes, was an
aggressive businessman ever willing to challenge governments and competitors wherever they impeded his airline and
looking to generate positive publicity whenever possible.
John is now looking to develop a strategy which will secure Airtite’s growth and development over the next 10 years.
He can see a number of environmental trends emerging which could significantly affect the success or otherwise of
any developed strategy. 2006 had seen fuel costs continue to rise reflecting the continuing uncertainty over global
fuel supplies. Fuel costs currently account for 25% of Airtite’s operating costs. Conversely, the improving efficiency of
aircraft engines and the next generation of larger aircraft are increasing the operating efficiency of newer aircraft and
reducing harmful emissions. Concern with fuel also extends to pollution effects on global warming and climate
change. Co-ordinated global action on aircraft emissions cannot be ruled out, either in the form. of higher taxes on
pollution or limits on the growth in air travel. On the positive side European governments are anxious to continue to
support increased competition in air travel and to encourage low cost operators competing against the over-staffed
and loss-making national flag carriers.
The signals for future passenger demand are also confused. Much of the increased demand for low cost air travel to
date has come from increased leisure travel by families and retired people. However families are predicted to become
smaller and the population increasingly aged. In addition there are concerns over the ability of countries to support
the increasing number of one-parent families with limited incomes and an ageing population dependent on state
pensions. There is a distinct possibility of the retirement age being increased and governments demanding a higher
level of personal contribution towards an individual’s retirement pension. Such a change will have a significant impact
on an individual’s disposable income and with people working longer reduce the numbers able to enjoy leisure travel.
Finally, air travel will continue to reflect global economic activity and associated economic booms and slumps together
with global political instability in the shape of wars, terrorism and natural disasters.
John is uncertain as to how to take account of these conflicting trends in the development of Airtite’s 10-year strategy
and has asked for your advice.
Required:
(a) Using models where appropriate, provide John with an environmental analysis of the conditions affecting the
low cost air travel industry. (12 marks)
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)
（Expressed in RMB thousands）
FINANCLAL STATEMENTS ITEMS
20×8
20×7
Sales
64000
48000
Cost of sales
54000
42000
Net profit
30
-20
December 31, 20×8
December 31, 20×7
Inventory
16000
12000
Current assets
60000
50000
Total assets
100000
90000
Current liabilities
20000
18000
Total liabilities
30000
25000
During the audit, John has the following findings:
(1)On December 31, 20×8,Company A discounted an undue commercial acceptance bill (with recourse) amounted to RMB 6000000, and was charged discounting interest of RMB 180000 by the bank. Company A made an accounting entry on December 31, 20×8 as follows:
Dr. Cash in Bank RMB 5820000
Dr. Financial Expenses RMB 180000
Cr. Notes Receivable RMB 6000000
(2)In June 20×8, Company A provided guarantee for Company B’s borrowings from Bank C. In December 20×8, since Company B failed to repay the borrowings in time, Company A was sued by Bank C to make relevant repayment amounted to RMB 3000000. As at December 31, 20×8, the lawsuit was still pending, and, based on the reasonable estimate of the guarantee losses made by the management, Company A made an accounting entry as follows:
Dr. Non-operating Expenses RMB 3000000
Cr. Provisions RMB 3000000
On January 10, 20×9,Company A received a judgment on repaying RMB 2500000
to Bank C to settle the guarantee obligation. Company A made the payment and an accounting entry at the end of January 2009 as follows:
Dr. Provisions RMB 3000000
Cr. Cash in Bank RMB 2500000
Cr. Non-operating Income RMB 500000
Required:
(1)For Revenue and Net Profit, explain which one is more appropriate to be used to calculate planning materiality for Company A’s 20×8 financial statements as a whole. Explain the reasons of that conclusion.
(2)Based on the un-audited in formation of selected financial statements items, for the purpose of using analytical procedures as risk assessment procedures, calculate the following ratios:
(a)Inventory Turnover Rate in 20×8;
(b)Gross Profit Ratio in 20×8;
(c)After Tax Return on Total Assets in 20×8; and
(d)Current Ratio as at December 31, 20×8
(3)For each audit finding identified during the audit, list the suggested adjusting entries that John should made for Company A’s 20×8 financial statements. Tax effects, if any, are ignored.
A.{"firstName":"John","lastName":"Doe"}
B.{firstName:"John",lastName:"Doe"}
C.{"firstName":John,"lastName":Doe}
D.{"firstName":"John";"lastName":"Doe"}
