题目内容
（请给出正确答案）
A.repeatedBinformed
B.recorded
C.quoted
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更多“The prices charged by your Acc…”相关的问题
Look again at Figure 11. 15，which shows the reservation prices of three consumers for two goods. Assuming that the marginal production cost is zero for both gods, can the producer make the most money by selling the goods separately, by bundling, or by“mixed" bundling (i. e. , offering the goods separately or as a bundle)？ What prices should be charged？
Alternative Legal Billing - Win Strategies
Hourly billing is the best way to be charged for legal services. About 95 percent oflawyers still perform. their legal work on an hourly basis. If you want something better thanthe old "bill by the hour"deal, try presenting one of these billing structures.
Project billing for routine issues
lf your legal needs include large but repetitive tasks, consider a flat-fee approach. Once you get a project billing estimate, don't hesitate to shop around to compare prices andservices with other law firms. A firm may provide a better deal if it expects future work from your company.
Results-oriented options
"Pay-according-to-success" is one choice. It considers fees based on the outcome ofthe case and the performance of your counsel. Contingency fees turn the matter into ashared risk or shared encouragement, making the law firm your business partner, not justrepresentation.
Multi-layered tasks
lf you're shopping for a firm for actual legal work involving a number of legal
specialties, consider using blended hourly fees. The firm calculates in advance an "average"rate based on the anticipated time each lawyer spends on the matter.
This arrangement helps the client to avoid paying a senior partner's hourly rate forresearch that should be conducted by a junior associate.
Legal "Insurance”
The contract fee allows the client to pick up the phone and talk to the lawyer withoutneeding to eye the clock This approach works like a legal insurance policy. It encouragescompanies to contact their counsel on non-litigation, non-crisis matters, and to save moneyin the long run by engaging in more preventive legal action.
1.() is the best way to be charged for legal services.
选项格式A. Results-oriented billing
B.Hourly billing
C. Flat-fee billing
2.A flat-fee approach()。
选项格式A. is suitable for repetitive tasks
B. is useless
C. is the best choice
3.()make the law firm share your risk and encouragement.
选项格式A. Contract fees
B.Blended hourly fees
C. Contingency fees
4.Legal work involving a number of legal specialties should consider using().
选项格式A. blended hourly fees
B. insurance fees
C. hourly fees
5. You have to eye the clock when you talk to the lawyer when you choose().
A legal "Insurance"
B. the old "bill by the hour" deal
C.a flat-fee approach
2 The Information Technology division (IT) of the RJ Business Consulting Group provides consulting services to its
clients as well as to other divisions within the group. Consultants always work in teams of two on every consulting
day. Each consulting day is charged to external clients at ￡750 which represents cost plus 150% profit mark up. The
total cost per consulting day has been estimated as being 80% variable and 20% fixed.
The director of the Human Resources (HR) division of RJ Business Consulting Group has requested the services of
two teams of consultants from the IT division on five days per week for a period of 48 weeks, and has suggested that
she meets with the director of the IT division in order to negotiate a transfer price. The director of the IT division has
responded by stating that he is aware of the limitations of using negotiated transfer prices and intends to charge the
HR division ￡750 per consulting day.
The IT division always uses ‘state of the art’ video-conferencing equipment on all internal consultations which would
reduce the variable costs by ￡50 per consulting day. Note: this equipment can only be used when providing internal
consultations.
Required:
(a) Calculate and discuss the transfer prices per consulting day at which the IT division should provide
consulting services to the HR division in order to ensure that the profit of the RJ Business Consulting Group
is maximised in each of the following situations:
(i) Every pair of consultants in the IT division is 100% utilised during the required 48-week period in
providing consulting services to external clients, i.e. there is no spare capacity.
(ii) There is one team of consultants who, being free from other commitments, would be available to
undertake the provision of services to the HR division during the required 48-week period. All other
teams of consultants would be 100% utilised in providing consulting services to external clients.
(iii) A major client has offered to pay the IT division ￡264,000 for the services of two teams of consultants
during the required 48-week period.
(12 marks)
The following trial balance relates to Quincy as at 30 September 2012:
The following notes are relevant:
(i) On 1 October 2011, Quincy sold one of its products for $10 million (included in revenue in the trial balance). As part of the sale agreement, Quincy is committed to the ongoing servicing of this product until 30 September 2014 (i.e. three years from the date of sale). The value of this service has been included in the selling price of $10 million. The estimated cost to Quincy of the servicing is $600,000 per annum and Quincy’s normal gross profit margin on this type of servicing is 25%. Ignore discounting.
(ii) Quincy issued a $25 million 6% loan note on 1 October 2011. Issue costs were $1 million and these have been charged to administrative expenses. The loan will be redeemed on 30 September 2014 at a premium which gives an effective interest rate on the loan of 8%.
(iii) Quincy paid an equity dividend of 8 cents per share during the year ended 30 September 2012.
(iv) Non-current assets:
Quincy had been carrying land and buildings at depreciated cost, but due to a recent rise in property prices, it decided to revalue its property on 1 October 2011 to market value. An independent valuer confirmed the value of the property at $60 million (land element $12 million) as at that date and the directors accepted this valuation. The property had a remaining life of 16 years at the date of its revaluation. Quincy will make a transfer from the revaluation reserve to retained earnings in respect of the realisation of the revaluation reserve. Ignore deferred tax on the revaluation.
Plant and equipment is depreciated at 15% per annum using the reducing balance method.
No depreciation has yet been charged on any non-current asset for the year ended 30 September 2012. All depreciation is charged to cost of sales.
(v) The investments had a fair value of $15·7 million as at 30 September 2012. There were no acquisitions or disposals of these investments during the year ended 30 September 2012.
(vi) The balance on current tax represents the under/over provision of the tax liability for the year ended 30 September 2011. A provision for income tax for the year ended 30 September 2012 of $7·4 million is required. At 30 September 2012, Quincy had taxable temporary differences of $5 million, requiring a provision for deferred tax. Any deferred tax adjustment should be reported in the income statement. The income tax rate of Quincy is 20%.
Required:
(a) Prepare the statement of comprehensive income for Quincy for the year ended 30 September 2012.
(b) Prepare the statement of changes in equity for Quincy for the year ended 30 September 2012.
(c) Prepare the statement of financial position for Quincy as at 30 September 2012. Notes to the financial statements are not required.
The following mark allocation is provided as guidance for this question:
(a) 11 marks
(b) 4 marks
(c) 10 marks
But what is Homestay？ And what makes it so popular？
Homestay means lving with a family, or "host family" as we say.There are three ways of doing it:
Choose to learn English in a language school near to your Homestay location; Have your English classes in the house with a member of the family who is a qualfied teacher; Select not to have classes at all when you visit- a popular choice if you want to do the tourist thing for example.Even in their busy summer period the organizations that arrange the Homestays will always try to place you with the most suitable host family to match your requirements.Placement(安置) organizations think about locatinterests,anguage lveleating requirements alrgies过敏)and other requests you may have.
Though prices vary according to your needs, good quality Homestay accommodation can be relatively economical and although you may be charged an extra amount of money if you want your Homestay in or near the city center Even if you stay further out, you can expect your journey into the center not to exceed 30 minutes.
Not only dpes Homestay accommodation represent value for money, it also gives you an excellent opportunity to practice English with your host familyThis is a very important extra for students who like to speak as much English as pssible.But if you plan to learn English, why not have your English classes in your host family.There' s no better way to lear English than this- the perfect combination of learning and accommodation combined with the cultural experience!
1.Homestay is an ideal choice for students who（）。
A.want to leam statistics
B.plan to study overseas
C.plan to visit relatives
D.want to stay at home
2.Who will consider students' requirements before their Homestay starts？
A.The language school.
B.The host family.
C.The English teacher.
D.The placement organization.
3.Which of the fllowing is a key factor affecting the price of Homestay？
A.Students' specific needs.
B.Students language level.
C.Nationality of the host family.
D.Eating habits of the host family.
A.on
B.in
C.at
D.to
A.charged
B.covered
C.insured
D.arranged
A.Accrued for over the year and charged to maintenance expenses
B.Provided for in advance and charged to maintenance expenses
C.Capitalised and depreciated over the period to the next overhaul
D.Charged to profit or loss when the expenditure takes place
A.insured
B.covered
C.charged
D.arranged
A.was wronged
B.was wrong
C.conformed
D.was excused
