A.When goods are issued to a cost center
B.When goods are received from vendor
C.When goods are transferred between stock types
D.When goods are transferred between storage locations
A.It issues a warning message
B.It prevents you from posting the invoice
C.It blocks the invoice for payment
D.It prompts you to accept the variance
When Greg learns that Huge plc is going to make a take-over bid for Kop plc he arranges for Jet Ltd to buy a large number of shares in Kop plc on the London Stock Exchange on which it makes a large profit when it sells them after the takeover bid is announced. He then arranges for Jet Ltd to transfer the profit to Imp Ltd as the charge for supposed consultancy work. The money is then transferred to Greg through the declaration of dividends by Imp Ltd.
Required:
Analyse the above conduct from the perspective of criminal law paying particular attention to the issues of:
(a) insider dealing; and (5 marks)
(b) money laundering. (5 marks)
The McIntyre Resort (MR), which is privately owned, is a world famous luxury hotel and golf complex. It has been chosen as the venue to stage ‘The Robyn Cup’, a golf tournament which is contested by teams of golfers from across the globe, which is scheduled to take place during July 2009. MR will offer accommodation for each of the five nights on which guests would require accommodation.
The following information is available regarding the period of the tournament:
(1) Hotel data:
Total rooms 2,400
Room mix:
Double rooms 75%
Single rooms 15%
Family rooms 10%
Fee per room per night ($):
Double rooms 400
Single rooms 300
Family rooms 600
Number of guests per room:
Double rooms 2
Single rooms 1
Family rooms 4
When occupied, all rooms will contain the number of guests as above.
Costs:
Variable cost per guest per night $100
Attributable fixed costs for the five-day period:
Double rooms $516,000
Single and family rooms (total) $300,000
(2) Accommodation for guests is provided on an all-inclusive basis (meals, drinks, entertainment etc).
(3) The objective of the hotel management is to maximise profit.
(4) The hotel management expect all single and family rooms to be ‘sold out’ for each of the five nights of the
tournament. However, they are unsure whether the fee in respect of double rooms should be increased or
decreased. At a price of $400 per room per night they expect an occupancy rate of 80% of available double
rooms. For each $10 increase/decrease they expect the number of rooms to decrease/increase by 40.
Required:
(a) (i) Calculate the profit-maximising fee per double room that MR should charge per night during the
tournament; (6 marks)
(ii) Calculate how much profit would be earned from staging the tournament as a consequence of charging
that fee. (4 marks)
(b) The management of the hotel are concerned by the level of variable costs per guest night to be incurred in respect of the tournament. A recent review of proposed operational activities has concluded that variable cost per guest per night in all rooms in the hotel would be reduced by 20% if proposed changes in operational activities were made. However, this would result in additional attributable fixed costs amounting to $200,000 in respect of the five day period.
Required:
Advise management whether, on purely financial grounds, they should make the proposed changes in
operational activities. (6 marks)
(c) Discuss TWO initiatives that management might consider in order to further improve the profit from staging the golf tournament. (4 marks)
代表一个前来公司咨询的人的情况。请你根据每个人的情况,在A到H的课程中为他们选择最适合的一门。并把课程的代号(从A到H)写在答题卡相应的位置上。
MERTON TRAINNING
SHORT RESIDENTIAL COURSES
A.Advanced Presentation Skills
B.Better Time Management
C.Essential Team-Building in the Office
D.Updating your Selling Skills
E.Making the Most of Computers
F.Improve your Confidence in Meetings.
G.Successful Telephoning
H.Developing your Understanding of Accounts
66.An office manager needs to become more efficient(高效的) in order to meet deadlines at work.()
67.A member of staff has to make several calls a day but is not confident when ringing strangers.()
68.The Information Technology Manager wants to improve the speech she has prepared for a conference next month.()
69.An experienced sales executive needs to update his knowledge of finance before he starts work as Assistant Sales Manger.()
70.A new member of the team needs to learn how to use the office software more efficiently.()
A.bike OR bicycle
B.bike AND bicycle
C.bank OR management
D.bank AND management
A.nourished
B.average
C.permissive
D.inescapable