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提问人：网友siicwzy 发布时间：2022-01-07
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3 Palm plc recently acquired 100% of the ordinary share capital of Nikau Ltd from Facet Lt

d. Palm plc intends to use

Nikau Ltd to develop a new product range, under the name ‘Project Sabal’. Nikau Ltd owns shares in a non-UK

resident company, Date Inc.

The following information has been extracted from client files and from a meeting with the Finance Director of Palm

plc.

Palm plc:

– Has more than 40 wholly owned subsidiaries such that all group companies pay corporation tax at 30%.

– All group companies prepare accounts to 31 March.

– Acquired Nikau Ltd on 1 November 2007 from Facet Ltd, an unrelated company.

Nikau Ltd:

– UK resident company that manufactures domestic electronic appliances for sale in the European Union (EU).

– Large enterprise for the purposes of the enhanced relief available for research and development expenditure.

– Trading losses brought forward as at 1 April 2007 of ￡195,700.

– Budgeted taxable trading profit of ￡360,000 for the year ending 31 March 2008 before taking account of ‘Project

Sabal’.

– Dividend income of ￡38,200 will be received in the year ending 31 March 2008 in respect of the shares in Date

Inc.

‘Project Sabal’:

– Development of a range of electronic appliances, for sale in North America.

– Project Sabal will represent a significant advance in the technology of domestic appliances.

– Nikau Ltd will spend ￡70,000 on staffing costs and consumables researching and developing the necessary

technology between now and 31 March 2008. Further costs will be incurred in the following year.

– Sales to North America will commence in 2009 and are expected to generate significant profits from that year.

Shares in Date Inc:

– Nikau Ltd owns 35% of the ordinary share capital of Date Inc.

– The shares were purchased from Facet Ltd on 1 June 2003 for their market value of ￡338,000.

– The sale was a no gain, no loss transfer for the purposes of corporation tax.

– Facet Ltd purchased the shares in Date Inc on 1 March 1994 for ￡137,000.

Date Inc:

– A controlled foreign company resident in the country of Palladia.

– Annual chargeable profits arising out of property investment activities are approximately ￡120,000, of which

approximately ￡115,000 is distributed to its shareholders each year.

The tax system in Palladia:

– No taxes on income or capital profits.

– 4% withholding tax on dividends paid to shareholders resident outside Palladia.

Required:

(a) Prepare detailed explanatory notes, including relevant supporting calculations, on the effect of the following

issues on the amount of corporation tax payable by Nikau Ltd for the year ending 31 March 2008.

(i) The costs of developing ‘Project Sabal’ and the significant commercial changes to the company’s

activities arising out of its implementation. (8 marks)

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更多“3 Palm plc recently acquired 100% of the ordinary share capital of Nikau Ltd from Facet Lt”相关的问题
第1题
3 The Chemical Services Group plc （CSG), which operates a divisionalised structure, provid

3 The Chemical Services Group plc (CSG), which operates a divisionalised structure, provides services to industrial and

domestic customers in Swingland, a country whose economic climate is subject to significant variations. There have

been a number of recent changes at board level within CSG and therefore the managing director called a meeting of

the board of directors at which each of four recently appointed directors put forward their view as to what their primary

focus should be. These were as follows:

The research and development director stated that ‘my primary focus is upon ensuring that we continue to develop

the products and services that satisfy the requirements of our existing and potential customers’.

The finance director stated that ‘my primary focus is upon keeping our investors satisfied’.

The human resources director stated that ‘my primary focus is upon ensuring that we take all the steps necessary to

establish and maintain our reputation as a responsible employer’.

The corporate affairs director stated that ‘my primary focus is upon the need to ensure that we are recognised as a

socially responsible organisation’.

Required:

(a) Discuss the criteria that should be considered in deciding upon suitable performance measures in respect of

the primary focus of each of the FOUR directors of CSG providing THREE appropriate quantitative measures

for each primary focus.

Note: your answer may include financial or non-financial quantitative measures. (12 marks)

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第2题
One important aspect of retirement for most people is deciding where to live. In the past,
this was not an issue because most elderly persons remained at home where they could be close to family. In contemporary times, parents and grown children go their separate ways, staying in touch through the telephone and, more recently, through e-mail. Every year, more than 400,000 adults who are 55 or older move out of their home state and relocate.

Florida leads all states in the proportion of elderly people-19 percent over 65 years of age, most of whom relocated from other places. Thus, Florida cities have become known as retirement centers. Among those prominently mentioned are Boca Raton, Daytona Beach, Fort Lauderdale, Fort Myers, Naples, and Ocala where between 20 and 25 percent of the residents is over 65 years of age. Two other Florida cities, Saint Petersburg and Sarasota, have even higher proportions-25 percent and 32 percent respectively. Other cities that have gained reputations as retirement centers with large number of elderly are Savannah, Georgia, Prescott and Scottsdale, Arizona, Palm Springs, California, and Asheville, North Carolina. Even tourist centers like Las Vegas and Reno, Nevada, where residents pay no income tax and no inheritance or estate taxes, are attracting growing numbers of seniors.

There are also many smaller private development communities that are-packaged as state-of-the-art retirement communities with such amenities as golf courses, lakes for fishing and boating, cultural and recreation activities. They go by such names as Sun City Grand near Phoenix, Arizona, Sun City Palm Desert near Palm Springs California, Sun City Summerland near Las Vegas, Nevada, and Ford's Colony close to Williamsburg, Virginia among others.

To the extent that the proportion of retired elderly people in towns and regions continues to grow, certain consequences tend to follow. Where such communities are essentially residential, their revenue base depends largely on the individual wealth of their residents. For this reason, the economies of such communities are becoming increasingly dependent on the rise and fall of pensions, Social Security, and Medicare payments. Retirees are also likely to block future industrial development efforts since their priorities emphasize nice climate and attractive places to live and recreate. They are inclined to reject the noise and congestion that comes with new factories and the jobs they bring to the economy.

Which of the following can be best used as the title of the passage？

A．Retired People.

B．Retirement Centers.

C．The Increase of Aging Population.

D．A Demographic Trend.

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第3题
1 The Great Western Cake Company （GWCC) is a well-established manufacturer of specialist f

1 The Great Western Cake Company (GWCC) is a well-established manufacturer of specialist flour confectionery

products, including cakes. GWCC sells its products to national supermarket chains. The company’s success during

recent years is largely attributable to its ability to develop innovative products which appeal to the food selectors within

national supermarket chains.

The marketing department of Superstores plc, a national supermarket chain has asked GWCC to manufacture a cake

known as the ‘Mighty Ben’. Mighty Ben is a character who has recently appeared in a film which was broadcast

around the world. The cake is expected to have a minimum market life of one year although the marketing department

consider that this might extend to eighteen months.

The management accountant of GWCC has collated the following estimated information in respect of the Mighty Ben

cake:

(1) Superstores plc has decided on a launch price of ￡20·25 for the Mighty Ben cake and it is expected that this

price will be maintained for the duration of the product’s life. Superstores plc will apply a 35% mark-up on the

purchase price of each cake from GWCC.

(2) Sales of the Mighty Ben cake are expected to be 100,000 units per month during the first twelve months.

Thereafter sales of the Mighty Ben cake are expected to decrease by 10,000 units in each subsequent month.

(3) Due to the relatively short shelf-life of the Mighty Ben cake, management has decided to manufacture the cakes

on a ‘just-in-time’ basis for delivery in accordance with agreed schedules. The cakes will be manufactured in

batches of 1,000. Direct materials input into the baking process will cost ￡7,000 per batch for each of the first

three months’ production. The material cost of the next three months’ production is expected to be 95% of the

cost of the first three months’ production. All batches manufactured thereafter will cost 90% of the cost of the

second three months’ production.

(4) Packaging costs will amount to ￡0·75 per cake. The original costs of the artwork and design of the packaging

will amount to ￡24,000. Superstores plc will reimburse GWCC ￡8,000 in the event that the product is

withdrawn from sale after twelve months.

(5) The design of the Mighty Ben cake is such that it is required to be hand-finished. A 75% learning curve will

apply to the total labour time requirement until the end of month five. Thereafter a steady state will apply with

labour time required per batch stabilising at that of the final batch in month five. The labour requirement for the

first batch of Mighty Ben cakes to be manufactured is expected to be 6,000 hours at ￡10 per hour.

(6) A royalty of 5% of sales revenue (subject to a maximum royalty of ￡1·1 million) will be payable by GWCC to the

owners of the Mighty Ben copyright.

(7) Variable overheads are estimated at ￡3·50 per direct labour hour.

(8) The manufacture of the Mighty Ben cake will increase fixed overheads by ￡75,000 per month.

(9) In order to provide a production facility dedicated to the Mighty Ben cake, an investment of ￡1,900,000 will be

required and this will be fully depreciated over twelve months.

(10) The directors of GWCC require an average annual return of 35% on their investment over 12 months and

18 months.

(11) Ignore taxation and the present value of cash flows.

Note: Learning curve formula:

y = axb

where y = average cost per batch

a = the cost of the initial batch

x = the total number of batches

b = learning index (= –0·415 for 75% learning rate)

Required:

(a) Prepare detailed calculations to show whether the manufacture of Mighty Ben cakes will provide the required

rate of return for GWCC over periods of twelve months and eighteen months. (20 marks)

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第4题
If you have good computer skills and recently graduated from university （English degree),

If you have good computer skills and recently graduated from university (English degree), which jobs can you apply for ？

A．Job 1, 2 and 7.

B．Job 3, 4 and 6.

C．Job 4 , 6 and 7.

D．Job 2, 3 and 5.

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第5题
Directions:There has been a discussion recently on the issue of communication in a newspap

Directions:

There has been a discussion recently on the issue of communication in a newspaper. Write an essay of about 200 words to the newspaper to

1. show your understanding of the symbolic meaning of the picture below

1) the content of the picture

2) the symbolic meaning

3) the special understanding

2. give a specific example/comment, and

3. give your suggestion as to the best way to communicate.

Directions:There has been a discussion recently on

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第6题
The digital revolution in consumer electronics, including personal computer gadgets, began
to gain momentum in 1998, and is expected to take a stronger hold of the market this year (1999).

In 1998 the consumer electronics industry set the groundwork for the switch to digital products from analogue products, as companies formed alliances and introduced new products in the personal computer gadget, digital camera and digital television arenas. Digital technology produces sharper, higher-resolution images and crisper sound.

Personal computer-type gadgets are perhaps most reflective of the oncoming digital age, and 3 Com Corp’s Palm Pilot is everyone's favorite example. It offers calendar and address book functions and the latest version will allow access to the Internet and real-time data such as stock quotes.

As PC gadgets become hot items, home networking will grow, and may eventually reach a level in which everything in the home is computerized.

In the near-term, however, networks that enable users to connect multiple PCs to printers and other PC gadgets in the home will grow, especially as users get broadband Internet access, analysts said.

Other digital products that have received attention recently include CD-writeable products, which allow consumers to record on compact discs, and minidisk players.

Diamond Multimedia Systems Inc. has elicited an uproar from record studios with its device that allows music to be downloaded from the Internet.

"We will see more varieties of products and different storage capacities coming to market-provided Diamond survives the litigation process here," said Kevin Hause, an analyst at International Data Corp. "It's going to be an interesting race to watch."

On the video end there is DVD, which is entering the home entertainment realm. However, Paine Webber said in its 1999 technology forecast that DVD will not make major progress in the market against CD-ROMs due to continued vendor wrangling over standardization.

Still, the products are attracting users. In the first 18 months of sales, 365,000 people started using CDs, 394,000 VCRs and 1.07 million DVDs, said Jeff Joseph of the Consumer Electronics Manufacturing Association (Cema).

Digital Video Disk Recorders are expected to be the next hot video item, as consumers become attracted to their real-time pause and personalized viewing abilities.

And then there was this past autumn's high-definition TV launch. The year 1998 witnessed digital TV's first steps toward the mainstream, with manufacturers and networks putting forth high-definition television (HDTV).

In November, digital signals were transmitted in major US markets and stores began carrying high-priced HDTV sets for curious consumers. Although some in the industry are pegging the advent of digital TV to be as momentous as the introduction of color TV, many industry analysts expect it to be a long time for the now costly technology to have any impact on the mainstream consumer.

Cema expects the industry to have sold about 150,000 HDTV sets by the end of 1999. However, other analysts are more conservative, saying it will take at least until 2(D2 or 2003 for all the issues involved to be set- fled and standardization to occur.

Which of the following statements is TRUE according to the passage？

A．The digital revolution began in U.S..

B．Gadget products are welcomed by everyone.

C．The digital gadgets are expected to take a stronger hold of the market this year.

D．Only scientists are aware of the advantages of the digital products.

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第7题
A．padB．palmC．wadD．pore

A.pad

B.palm

C.wad

D.pore

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第8题
徒手

A.palm

B.Barehanded

C.hook

D.hand form

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第9题
切掌，按掌，推掌，立掌用英语如何表达？

A.cut palm

B.press palm

C.push palm

D.standing palm /erect palm

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