(iv) Tyre recently undertook a sales campaign whereby customers can obtain free car accessories, by presenting acoupon, which has been included in an advertisement in a national newspaper, on the purchase of a vehicle.The offer is valid for a limited time
题目
(iv) Tyre recently undertook a sales campaign whereby customers can obtain free car accessories, by presenting a
coupon, which has been included in an advertisement in a national newspaper, on the purchase of a vehicle.
The offer is valid for a limited time period from 1 January 2006 until 31 July 2006. The management are unsure
as to how to treat this offer in the financial statements for the year ended 31 May 2006.
(5 marks)
Required:
Advise the directors of Tyre on how to treat the above items in the financial statements for the year ended
31 May 2006.
(The mark allocation is shown against each of the above items)
相似考题
更多“(iv) Tyre recently undertook a sales campaign whereby customers can obtain free car accessories, by presenting acoupon, which has been included in an advertisement in a national newspaper, on the purchase of a vehicle.The offer is valid for a limited time”相关问题
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第1题：
(ii) The sales director has suggested to Damian, that to encourage the salesmen to accept the new arrangement,
the company should increase the value of the accessories of their own choice that can be fitted to the low
emission cars.
State, giving reasons, whether or not Damian should implement the sales director’s suggestion.
(2 marks)
正确答案：
(ii) Damian should not agree to the sales director’s suggestion. The salesmen will each make a significant annual income
tax saving under the proposal, whereas the company will also be offset (at least partly) by the reduction in the dealer’s
bulk discount. Further, 100% first year allowance tax incentive for low emission cars is not guaranteed beyond 31 March
2008, and it is unlikely that any change in policy with regards to the provision of additional accessories will, once
implemented, be easily reversible. -
第2题：
There has been fiercer competition in China’s smartphone market and companies have to lower their prices and offer other attractive incentives in order to appeal to customers.()此题为判断题(对，错)。
参考答案：对
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第3题：
The mere fact that free pratique has not been obtained ________ mean that the ship is not ready to load， if， in fact， free pratique can be obtained at any time and without the possibility of delaying the loading．
A.does not
B.is not
C.are not
D.has not
正确答案：A
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第4题：
As recently as three decades ago,many Americans believed that using credit was an unwise and?dangerous way to pay for what they bought．Some even thought that owing money to a store or a?credit company was something to be ashamed of．Good citizens,they believed,always bought what?they wanted with real money and they paid the full price immediately．
Today,however,all that has changed．Credit,as some observers have noted,has become a?way of life in the United States．More and more Americans now are depending on those small pieces?of plastic,credit cards,to pay for large purchases such as televisions,record players or furniture．Many people today would consider it unusual not to use a credit card to pay for a costly restaurant?dinner,a hotel room or an airline trip．And there are some situations in which Americans must have?credit cards．If they want the temporary use of a car,for example,they first must give the car rental?company the number of their credit card．That number is considered a guarantee that they will return?the car and pay for using it．
Credit cards offer two major services to Americans．First of all,they are easier and safer to?carry than large amounts of money．Second,they permit people to borrow,to have the immediate?pleasure of owning something,even if they do not have enough money to pay for it at the time．With?credit cards people pay for goods or services at the end of each month instead of when they buy them．And when the time does come to pay,most credit cards offer people a choice．They can pay all of?what they owe for the month or they can just pay usually between 5 and 10 percent of what they owe．
Why does the car rental company ask for the credit card number?A.To prevent the overuse of the car．
B.To make sure that the car won't be damaged．
C.To make sure the user return the car and pay for using it．
D.To ensure that the car is safely and timely returned．答案：C解析：【考情点拨】事实细节题。
【应试指导】根据文章第二段最后两句可知，汽车出租商要信用卡卡号是为了确保租车人会归还汽车并付费，故选C。 -
第5题：
资料：“Our cars are for people who want something different.”
This has been the slogan for over 50 years of Suprema Cars, a manufacturer of an English sports car. The car is mostly handmade in the company's factory in northern England. Suprema Car produces approximately 500 cars a year. About 5 years ago, the company began to lose sales and market share, and in the last two years, it has made a loss.
Recently, there have been problems with the labor force. The factory workers have demand higher wages and better working conditions. They are also unhappy because the management is insisting that they increase production, but the workers think this will have a bad effect on the quality of the cars.
The company still has many loyal customers. People buy Suprema sports cars because they are handmade and have an image of quality and craftsmanship.
What kind services does Suprema Cars provide?A.It designs classic car models.
B.It produces hand-made cars.
C.It research and develop car-related technologies.
D.It creates advertisements for the cars.答案：B解析：本题的问题是“Suprema汽车提供什么样的服务？”。选项A意为“它设计经典的汽车模型”；选项B意为“它生产手工制造的汽车”；选项C意为“它研究和开发汽车相关技术”；选项D意为“它为汽车制作广告”。根据主题句可知，Suprema汽车生产手工制造的车，故选B。 -
第6题：
Don't worry, your watch（）and you can have it in no time.
- A、is repaired
- B、has been repaired
- C、was repaired
- D、is being repaired
正确答案:D -
第7题：
When creating a list of vendors， which of the following information should be included？（）
- A、Vendor customer satisfaction ratings
- B、OEM contact information
- C、Time vendor has been in business
- D、Annual spending budget with the vendor
正确答案:B -
第8题：
A customer is interested in a power efficient server solution. The Sales Specialist has recommended a BladeCenter solution. The customer debates the price is high compared to rack servers. Which of the following should the Sales Specialist emphasize to address the pricing difference？（）
- A、Higher rack density that reduces data center footprints
- B、Internal upgrades that only IBM can offer
- C、Total Cost of Ownership （TCO） related to innovative components such as Integrated Switches
- D、The Rear Door Heat eXchanger that only IBM can offer
正确答案:C -
第9题：
多选题When creating a Product Promotion using WebSphere Commerce Accelerator， which of the following discount types can be selected？（）ACoupon off next purchase
BDiscounted shipping
CExtra Bonus Points
DFixed amount off per item
EFree gift with purchase
正确答案： B,A解析： 暂无解析 -
第10题：
单选题Which of the following is NOT a security feature relating to user accounts？（）ASome commands can be password protected requiring logged in customers to re-enter their password.
BA user account can be disabled automatically， after a specified number of invalid login attempts.
CAn account can have multiple valid passwords at the same time， any of which can be used to access the account.
DThe password policy feature can allow the system to require passwords to include a minimum number of numeric characters.
ELogged in customers can be logged off of the system after a specified period of inactivity.
正确答案： A解析： 暂无解析 -
第11题：
单选题Under which of the listed conditions can the engine room retake the throttle control from the bridge（）.AAny time it is deemed necessary
BOnly with the masters permission
CAfter a 10 minute delay to the input command
DOnly after the throttle has been placed in stop
正确答案： D解析： 暂无解析 -
第12题：
单选题What can be inferred about the advertised vehicle?AIt has recently been reupholstered.
BIt has additional unlisted accessories.
CIt was manufactured 5 years ago.
DIt has been well maintained.
正确答案： C解析：
广告第一段最后一句“It is an ex-rental car that received regular servicing”提到这种车会接受常规检查维修，所以D项正确。 -
第13题：
4 (a) For this part, assume today’s date is 1 March 2006.
Bill and Ben each own 50% of the ordinary share capital in Flower Limited, an unquoted UK trading company
that makes electronic toys. Flower Limited was incorporated on 1 August 2005 with 1,000 ￡1 ordinary shares,
and commenced trading on the same day. The business has been successful, and the company has accumulated
a large cash balance of ￡180,000, which is to be used to purchase a new factory. However, Bill and Ben have
received an offer from a rival company, which they are considering. The offer provides Bill and Ben with two
alternative methods of payment for the purchase of their shares:
(i) ￡480,000 for the company, inclusive of the ￡180,000 cash balance.
(ii) ￡300,000 for the company assuming the cash available for the factory purchase is extracted prior to sale.
Bill and Ben each currently receive a gross salary of ￡3,750 per month from Flower Limited. Part of the offer
terms is that Bill and Ben would be retained as employees of the company on the same salary.
Neither Bill nor Ben has used any of their capital gains tax annual exemption for the tax year 2005/06.
Required:
(i) Calculate which of the following means of extracting the ￡180,000 from Flower Limited on 31 March
2006 will result in the highest after tax cash amount for Bill and Ben:
(1) payment of a dividend, or
(2) payment of a salary bonus.
You are not required to consider the corporation tax (CT) implications for Flower Limited in your
answer. (5 marks)
正确答案：
As a result, Bill and Ben would each be better off by ￡15,005 (69,142 – 54,137). If the cash were extracted by way
of dividend.
Tutorial note: In this answer the employers’ national insurance liability on the salary has been ignored. Credit would be
given to a candidate who recognised this issue. -
第14题：
A customer has an existing high availability SAN environment with CLARiiON, which has been stable for 16 months. They have recently experienced several outages with their current storage systems. They need to purchase additional storage and have asked about tier 1 storage. They are concerned with connecting their existing storage and servers without trouble.Which resource should be consulted while developing the solution options?（）
A. Disk Magic
B. TPC for Data
C. CLARiiON Procedure Generator
D. System Storage Interoperability Center
参考答案：D
-
第15题：
Questions 76-79 refer to the following advertisement.
BONDHAM INTERNATIONAL
Bondham International, one of the leading real estate firm in the world, has been in business for over 50 years. We began our business by specializing in residential sales, primarily in Australia. Over time, our business has grown to include property rental and management services in locations throughout the world. We now sell, and manage over 15000 commercial and residential properties, and our global network includes employees in Australia, Canada, England, Kenya, and Mexico. We have won numerous industry awards, and our firm has been named one of the top ten international real estate firms by the World Association of Property Management.
In our effort to provide the highest quality service available, we have made significant investments in staff training. As a result, our sales agents offer a wealth of real estate expertise that our clients can always rely on. In addition, through market research and customer satisfaction surveys, we have been able to fulfill client expectations by consistently delivering the highest quality of service.
Whether you have interested in selling a home,
purchasing a commercial property, or simply obtaining expert real estate advice, Bondham International can respond effectively to your needs. Learn more about our firm by visiting our Website, www.bondhaminternational.co.au.
What is the purpose of the advertisement?A. To advertise job opportunities in different countries.
B. To promote an industry publication.
C. To describe a company's reputation and services.
D. To announce the opening of a training facility.答案：C解析： -
第16题：
资料：“Our cars are for people who want something different.”
This has been the slogan for over 50 years of Suprema Cars, a manufacturer of an English sports car. The car is mostly handmade in the company's factory in northern England. Suprema Car produces approximately 500 cars a year. About 5 years ago, the company began to lose sales and market share, and in the last two years, it has made a loss.
Recently, there have been problems with the labor force. The factory workers have demand higher wages and better working conditions. They are also unhappy because the management is insisting that they increase production, but the workers think this will have a bad effect on the quality of the cars.
The company still has many loyal customers. People buy Suprema sports cars because they are handmade and have an image of quality and craftsmanship.
Which of the following is NOT a problem that Suprema Cars is facing?A.Customers’ distrust of products.
B.A financial loss.
C.Unhappy workers.
D.Loss on sales and market share.答案：A解析：本题的问题是“以下哪一项不是Suprema汽车面临的问题？”。选项A意为“客户对产品的不信任”；选项B意为“经济损失”；选项C意为“不快乐的工人”；选项D意为“失去销售和市场份额”。根据主题句可知，B、C、D选项均有提及，故选A。 -
第17题：
资料：“Our cars are for people who want something different.”
This has been the slogan for over 50 years of Suprema Cars, a manufacturer of an English sports car. The car is mostly handmade in the company's factory in northern England. Suprema Car produces approximately 500 cars a year. About 5 years ago, the company began to lose sales and market share, and in the last two years, it has made a loss.
Recently, there have been problems with the labor force. The factory workers have demand higher wages and better working conditions. They are also unhappy because the management is insisting that they increase production, but the workers think this will have a bad effect on the quality of the cars.
The company still has many loyal customers. People buy Suprema sports cars because they are handmade and have an image of quality and craftsmanship.
Why do some customers still stick to Suprema Cars?A.Because its products are handmade and qualified.
B.Because its name represents luxury.
C.Because the company is famous.
D.Because its products are cheap.答案：A解析：本题的问题是“为什么一些顾客仍然坚持选择Suprema汽车？”。选项A意为“因为它的产品是手工制作、质量过硬”；选项B意为“因为它的名字代表奢华”；选项C意为“因为公司很有名”；选项D意为“因为它的产品很便宜”。根据主题句可知，因为它的产品是手工制造而且质量精良，故选A。 -
第18题：
Which of the following is NOT a security feature relating to user accounts？（）
- A、Some commands can be password protected requiring logged in customers to re-enter their password.
- B、A user account can be disabled automatically， after a specified number of invalid login attempts.
- C、An account can have multiple valid passwords at the same time， any of which can be used to access the account.
- D、The password policy feature can allow the system to require passwords to include a minimum number of numeric characters.
- E、Logged in customers can be logged off of the system after a specified period of inactivity.
正确答案:C -
第19题：
A customer has budget sign-off to purchase a new p5-550 2-way server to replace their aging 2-way 7025-6F0. They like the advantages of the Simultaneous Multi Processing （SMT） ability of this server. Their application is certified at AIX 5.2 and is scheduled for AIX 5.3 certification in six months. The Chief Information Officer is concerned that they will lose the budget if they do not purchase the server this fiscal year. What is the most relevant and cost-effective advice the pSeries technical specialist can offer？（）
- A、Purchase a 4-way p630 to compensate for not using SMT.
- B、Purchase the p5-550 server and install AIX 5.2， which can be upgraded to AIX 5.3 later.
- C、Purchase the p5-550 server and install AIX 5.2 and enable SMT.
- D、Suspend the purchase of a new machine at this time and upgrade the current server to a 4-way server.
正确答案:B -
第20题：
A customer has an existing high availability SAN environment with CLARiiON, which has been stable for 16 months. They have recently experienced several outages with their current storage systems. They need to purchase additional storage and have asked about tier 1 storage. They are concerned with connecting their existing storage and servers without trouble. Which resource should be consulted while developing the solution options?（）
- A、Disk Magic
- B、TPC for Data
- C、CLARiiON Procedure Generator
- D、System Storage Interoperability Center
正确答案:D -
第21题：
问答题Task II (20 marks) You are a college student. Recently, a national newspaper has been running a special weekly insert on careers, and you are going to contribute an article entitled “Key Considerations for the School Leaver”. Please state the most important issues facing young people when they decide on a career path. You should write no fewer than 120 words on the answer sheet.正确答案： Key Considerations for the School Leaver For a school leaver as well as a new comer in a career, there are many considerations to pay attention to. Here are some key points.
First, how to establish good relationships with new colleagues. To deal with this problem, a modest and honest attitude should be taken, that means, you need to respect your colleagues and open mind to learn from others. Then, take part in collective activities frequently, which will acquaint you with your colleagues and get yourself acquainted.
Second, how to find your position in a career. This question involves your self-orientation which will help you set your career object and take a proper way to struggle. Facing this point, communicating with your supervisors is a good direction, for they know you well, have rich experience and then will give you some beneficial suggestions.
Third, how to deal with money. To most people, this will be the first opportunity to manage a large amount of money with their hands. Here are some advices: don’t cultivate bad habits like smoking and drinking; take an attitude of learning and struggling, not enjoying yourself; spend money with plans.
In addition, take a right look at the distance between your dream and the harsh reality and learn to endure the hardship and disappointment in life.
With the above considerations, it will be not so hard to step on a career path for new school leavers.解析： 暂无解析 -
第22题：
单选题According to the advertisement, $ 99 is the rate offered for ______ .Atraveling a limited distance
Brenting a car for seven days
Chiring a driving guide
Ddriving within a state
正确答案： B解析：
本题是细节题。从文章的第二段“In most of our US and Canadian offices，we’ll rent you cars of high quality for seven days for $99.”可知，我们在美国和加拿大的大多数分公司，都可以为您提供99美元租车一星期的超值服务，且这些车辆都是高质量有保障的。A“在规定里程内旅行”，C“雇佣驾驶指导教练”，D“在国内驾驶”，都不正确。所以正确的答案为B。 -
第23题：
单选题It takes a lot of time and effort to develop and maintain a marketing campaign that resonates（ 共鸣）with your potential clients. However， you should think more about how to develop amarketing campaign. After all， we’re always looking for ways to increase our competitiveness. Here are some marketing strategies for you to check out. Partner（结伴）with allies. Marketing partnerships have many benefits to push a marketing campaign. For starters， when you stand side by side with someone else， you can deliver better content. If you are at the top of your business， marketing partnerships are cheaper to maintain your success and expose your brand. Embrace user-generated content. According to a survey of 839 millennia’s （千万富翁）， they spend 5.4 hours a day communicating with their peers， about 30 percent of their total media time. Similarly， you can also make this by sharing personal stories and exchanging ideas with your customers. This is a good way of carrying out advertisement. Help customers solve a problem. As perfectly stated on Hubs pot，“You”re in business because you provide solutions.”Some of the ways you can help customers solve a problem is by： creating how-to-content； offering exclusives that make their lives easier； listening to them or answering their questions； or creating APPs or tools. Let customers interact. No matter the product or service you’re offering， your customers want to interact with your company， or at least other customers. AMC， for example， created an online tool that allowed you to write down your imaginations. American Express connects small？ business owners to each other and helpful resources through its open forum.Which of the following is NOT a way of helping customers solve a problem？（）Acreating how-to-content
Blistening to customers
Chaving dinner with customers
正确答案： B解析： 暂无解析