2 David Gould set up his accounting firm, providing accounting services to small businesses, in 2001. Within threeyears his fee income was in excess of ￡100K a year and he had nearly 100 clients most of whom had been gainedthrough word of mouth. David recognised that these small or micro businesses, typically employing ten or fewerpeople, were receiving less than satisfactory service from their current accountants. These accounting firms typicallyhad between five and ten partners and operated regionally and not nationally. Evidence of poor service includedlimited access to their particular accountant, poor response time to clients’ enquiries and failure to identifyopportunities to save clients money. In addition bad advice, lack of interest in business development opportunities forthe client and poor internal communication between the partners and their staff contributed to client dissatisfaction.David has deliberately kept the costs of the business down by employing three part-time accountants and relying onhis wife to run the office.David had recently met Ian King who ran a similar sized accounting firm. The personal chemistry between the twoand complementary skills led to a partnership being proposed. Gould and King Associates, subject to securing thenecessary funding, is to be launched in September 2006. David is to focus on the business development side of thepartnership and Ian on the core services provided. Indicative of their creative thinking is David’s conviction thataccounting services are promoted very inadequately with little attempt to communicate with clients using the Internet.He is also convinced that there are real opportunities for the partnership to move into new areas such as providingaccountancy services for property developers, both at home and abroad. Ian feels that the partnership should set upits own subsidiary in India, enjoying the benefits of much cheaper accountancy staff and avoiding the costs andcomplications of outsourcing their core accounting services. Ian sees fee income growing to ￡2 million in five years’time.David has been asked by his bank to provide it with a business plan setting out how the partnership intends to growand develop.Required:(a) Write a short report for David giving the key features that you consider to be important and that you wouldexpect to see in the business plan for the Gould and King partnership that David has to present to his bank.(12 marks)
2 David Gould set up his accounting firm, providing accounting services to small businesses, in 2001. Within three
years his fee income was in excess of ￡100K a year and he had nearly 100 clients most of whom had been gained
through word of mouth. David recognised that these small or micro businesses, typically employing ten or fewer
people, were receiving less than satisfactory service from their current accountants. These accounting firms typically
had between five and ten partners and operated regionally and not nationally. Evidence of poor service included
limited access to their particular accountant, poor response time to clients’ enquiries and failure to identify
opportunities to save clients money. In addition bad advice, lack of interest in business development opportunities for
the client and poor internal communication between the partners and their staff contributed to client dissatisfaction.
David has deliberately kept the costs of the business down by employing three part-time accountants and relying on
his wife to run the office.
David had recently met Ian King who ran a similar sized accounting firm. The personal chemistry between the two
and complementary skills led to a partnership being proposed. Gould and King Associates, subject to securing the
necessary funding, is to be launched in September 2006. David is to focus on the business development side of the
partnership and Ian on the core services provided. Indicative of their creative thinking is David’s conviction that
accounting services are promoted very inadequately with little attempt to communicate with clients using the Internet.
He is also convinced that there are real opportunities for the partnership to move into new areas such as providing
accountancy services for property developers, both at home and abroad. Ian feels that the partnership should set up
its own subsidiary in India, enjoying the benefits of much cheaper accountancy staff and avoiding the costs and
complications of outsourcing their core accounting services. Ian sees fee income growing to ￡2 million in five years’
time.
David has been asked by his bank to provide it with a business plan setting out how the partnership intends to grow
and develop.
Required:
(a) Write a short report for David giving the key features that you consider to be important and that you would
expect to see in the business plan for the Gould and King partnership that David has to present to his bank.
(12 marks)
相关考题：
David and Xiaoyan arrived at the airport in good time. After checking in at the BA (British Airways) desk, they had their boarding passes checked, put their bags through the X-ray machine and went through the passport control on their way to the departure lounge. They didn抰 have anything to eat because they would eat on the plane, but they had a coffee and then they looked round the shops. Xiaoyan bought something for Mary, but David didn抰 buy anything. Then they went to the gate. They had about 20 minutes to wait before embarking. Suddenly David realized that he hadn抰 got his camera with him. They went back and looked everywhere to see where he could have lost it --- in the shops, in the cafe, at the X-ray machine, at the passport control and at the checking-in desk, but nobody had seen it. 揑 must have left it in the cafe,?said David, 揑 should have put it in my bag. I suppose someone must have walked off with it!?(1). When they arrived at the airport, they had ().A、 hardly any timeB、plenty of timeC、just enough time(2). They first went ().A、 to a restaurantB、to the checking-in deskC、through the passport control(3). David realized that his camera was missing when he was ().A、 in the cafeB、in the departure loungeC、at the gate(4). They looked for the camera everywhere except ().A、 in the shopsB、at the X-ray machineC、on the plane(5). David thought he must have left it ().A、 in the cafeB、in the taxiC、at home
BComputer programmer David Jones earns ￥35,000 a year designing new computer games, yet he cannot find a bank ready to let him have a credit card (信用卡). Instead, he has been told to wait another two years, until he is 18. The 16-year-old works for a small firm in Liverpool, where the problem of most young people of his age is finding a job. David’s firm releases (推出) two new games for the fast throwing computer market each month.But David’s biggest headache is what to do with his money. Even though he earns a lot, he cannot drive a car, take out a mortgage (抵押贷款), or get credit cards. David got his job with the Liverpool-based company four months ago, a year after leaving school with six O-levels and working for a time in a computer shop. “I got the job because the people who run the firm knew I had already written some programs,” he said. David spends some of his money on records and clothes, and gives his mother 50 pounds a week. But most of his spare time is spent working.“Unfortunately, computing was not part of our studies at school,” he said. “But I had been studying it in books and magazines for four years in my spare time. I knew what I wanted to do and never considered staying on at school. Most people in this business are fairly young, anyway.” David added: “I would like to earn a million and I suppose early retirement (退休) is a possibility. You never know when the market might disappear.”60. In what way is David different from people of his age?A. He often goes out with friends.B. He lives with his mother.C. He has a handsome income. D. He graduated with six O-levels.
Why was David able to get the job in the company?A. He had done well in all his exams.B. He had written some computer programs.C. He was good at playing computer games.D. He had learnt to use computers at school.
Passage FourOne evening Mr. Green was driving home along a lonely country road. He had ￡ 100.00 in his pock et. At the loneliest part of the road, a man asked for a lift (搭车). Mr. Green told him to get into the car and continued his driving. When he talked to the man and learned that the man had been in prison for robbery and had broken out of prison two days before, Mr. Green was very worried.Suddenly he saw a police-car and had a bright idea. He just reached a small town where the speed limit (限制速度) was 30 miles an hour. But he drove the car as fast as it could go. He looked back and saw that the police-car had begun to chase (追) him. After a mile or so the police-car overtook (赶上) him and ordered him to stop. A policeman got out and came to Mr. Green's car. Mr. Green hoped that he could tell the policeman about the escaped robber, but he felt the man had put a gun against his back. The policeman took out his notebook and pencil, saying he wanted Mr. Green's name and address. Mr. Green asked to be taken to the police station, but the policeman said, "No, you will have to appear at the police station later." Mr. Green had to do as the policeman told him. The policeman wrote his name and address down, put his notebook and pencil back in his pocket and gave Mr. Green a talk about dangerous driving. Then Mr. Green started up his car again and drove on.Just as he reached the outskirts (郊区) of London, the passenger said, "! want to get off here." Mr. Green stopped the car, the man got out and said, "Thanks for the lift. You've been good to me. This is the least I can do in return (报答)." And he handed Mr. Green the policeman's notebook, which he stole while the policeman was talking to Mr. Green.46. The man asking for a lift was ______.A. a robber who robs driversB. a policeman who had worked in prisonC. a prisoner who had escaped from prisonD. a stranger with ￡ 100.00 in his pocket
1 Oliver Hoppe has been working at Hoopers and Henderson accountancy practice for eighteen months. He feels thathe fits in well, especially with his colleagues and has learnt a lot from them. However, he feels that the rules andregulations governing everyday activities and time keeping are not clear.Oliver does not get on well with his line manager, David Morgan. There appears to be a clash of personalities andreluctance on David Morgan’s part to deal with the icy atmosphere between them after David was asked by one ofthe accounting partners to give Oliver a job. For the past three months Oliver has gone to lunch with his fellow workersand always returned to work with them or before them. In fact they all have returned to work about ten minutes lateon several previous occasions. After the third time, Oliver was called into David Morgan’s office and given an oralwarning about his time keeping.Oliver was not permitted to argue his case and none of the other staff who returned late were disciplined in this way.On the next occasion the group was late returning from lunch, David Morgan presented Oliver with a written warningabout his time keeping.Yesterday, Oliver was five minutes late returning to work. His colleagues returned after him. David Morgan gave Olivernotice and told him to work until the end of the week and then collect his salary, the necessary paperwork and toleave the practice.There is a partner responsible for human resources. Oliver has come to see the partner to discuss the grievanceprocedures against David Morgan for his treatment and about what Oliver regards as unfair dismissal.Required:(a) Describe the six stages of a formal disciplinary procedure that an organisation such as Hoopers andHenderson should have in place. (12 marks)
4 Assume today’s date is 15 May 2005.In March 1999, Bob was made redundant from his job as a furniture salesman. He decided to travel round the world,and did so, returning to the UK in May 2001. Bob then decided to set up his own business selling furniture. Hestarted trading on 1 October 2001. After some initial success, the business made losses as Bob tried to win morecustomers. However, he was eventually successful, and the business subsequently made profits.The results for Bob’s business were as follows:Period Schedule D Case ITrading Profits/(losses)￡1 October 2001 – 30 April 2002 13,5001 May 2002 – 30 April 2003 (18,000)1 May 2003 – 30 April 2004 28,000Bob required funds to help start his business, so he raised money in three ways:(1) Bob is a keen cricket fan, and in the 1990s, he collected many books on cricket players. To raise money, Bobstarted selling books from his collection. These had risen considerably in value and sold for between ￡150 and￡300 per book. None of the books forms part of a set. Bob created an internet website to advertise the books.Bob has not declared this income, as he believes that the proceeds from selling the books are non-taxable.(2) He disposed of two paintings and an antique silver coffee set at auction on 1 December 2004, realisingchargeable gains totalling ￡23,720.(3) Bob took a part time job in a furniture store on 1 January 2003. His annual salary has remained at ￡12,600per year since he started this employment.Bob has 5,000 shares in Willis Ltd, an unquoted trading company based in the UK. He subscribed for these sharesin August 2000, paying ￡3 per share. On 1 December 2004, Bob received a letter informing him that the companyhad gone into receivership. As a result, his shares were almost worthless. The receivers dealing with the companyestimated that on the liquidation of the company, he would receive no more than 10p per share for his shareholding.He has not yet received any money.Required:(a) Write a letter to Bob advising him on whether or not he is correct in believing that his book sales are nontaxable.Your advice should include reference to the badges of trade and their application to this case.(9 marks)
根据下面内容，回答 60 ~63 题： BComputer programmer David Jones earns￡35,000 a year designing new computer games， yet he cannot find a bank ready to let him have a credit card(信用卡)．Instead，he has been told to wait another two years，until he is 18．The 16-year-old works for a small firm in Liverpool， where the problem of most young people of his age is finding a job.David’s firm releases(推出) two new games for the fast growing computer market each month.But David’s biggest headache is what to do with his money．Even though he earns a lot, he cannot drive a car, take out a mortgage(抵押贷款)，or get credit cards．David got his job with the Liverpool-based company four months ago，a year after leaving school with six O-levels and working for a time in a computer shop．“I got the job because the people who run the firm knewI had already written some programs，” he said．David spends some of his money on records and clothes，and gives his mother 50 pounds a week．But most of his spare time is spent working.“Unfortunately, computing was not part of our studies at school,” he said．“But I had been studying it in books and magazines for four years in my spare time．I knew what I wanted to do and never considered staying on at school．Most people in this business are fairly young， anyway.”David added：“l would like to earn a million and I suppose early retirement(退休)is a possibility．You never know when the market might disappear．”第5题：In what way is David different from people of his age?A．He often goes out with friends.B．He lives with his mother.C．He has a handsome income.D．He graduated：with six O-levels.
Why was David able to get the job in the company?A．He had done well in all his exams.B．He had written some computer programs.C．He was good at playing computer games.D．He had learnt to use computers at schoo1.
He ( ) in achieving his aim at last. A、was succeededB、was been succeededC、succeededD、had been succeeded
His success was due to()he had been working hard A、that the factB、that the factC、which the fact of
When William hurried home, he found that his mother ____already ____to hospital.A、has; been sentB、had; sentC、has; sentD、had; been sent
James died on 22 January 2015. He had made the following gifts during his lifetime:(1) On 9 October 2007, a cash gift of ￡35,000 to a trust. No lifetime inheritance tax was payable in respect of this gift.(2) On 14 May 2013, a cash gift of ￡420,000 to his daughter.(3) On 2 August 2013, a gift of a property valued at ￡260,000 to a trust. No lifetime inheritance tax was payable in respect of this gift because it was covered by the nil rate band. By the time of James’ death on 22 January 2015, the property had increased in value to ￡310,000.On 22 January 2015, James’ estate was valued at ￡870,000. Under the terms of his will, James left his entire estate to his children.The nil rate band of James’ wife was fully utilised when she died ten years ago.The nil rate band for the tax year 2007–08 is ￡300,000, and for the tax year 2013–14 it is ￡325,000.Required:(a) Calculate the inheritance tax which will be payable as a result of James’ death, and state who will be responsible for paying the tax. (6 marks)(b) Explain why it might have been beneficial for inheritance tax purposes if James had left a portion of his estate to his grandchildren rather than to his children. (2 marks)(c) Explain why it might be advantageous for inheritance tax purposes for a person to make lifetime gifts even when such gifts are made within seven years of death.Notes:1. Your answer should include a calculation of James’ inheritance tax saving from making the gift of property to the trust on 2 August 2013 rather than retaining the property until his death.2. You are not expected to consider lifetime exemptions in this part of the question. (2 marks)
根据内容， 回答下面问题：Computer programmer David Jones earns￡35,000 a year designing new computer games, yet he cannot find a bank ready to let him have a credit card. Instead, he has been told to wait another two years, until he is 18. The 16-year-old works for a small firm in Liverpool, where the problem of most young people of his age is finding a job. David’s firm neleases(推出)two new games for the fast growing computer market each month.But David’s biggest headache is what to do with his money. Even though he earns a lot, he cannot drive a car, take out a mortgage(抵押贷款)，or get credit cards. David got his job with the Liverpool-based company four months ago, a year after leaving school with six O-levels and working for a time in a computer shop.“I got the job because the people who run the firm knew I had already written some programs,”he said. David spends some of his money on records and clothes, and gives his mother 50 pounds a week. But most of his spare time is spent working.“Unfortunately, computing was not part of our studies at school.”he said.“But I had been studying it in books and magazines for four years in my spare time. I knew what I wanted to do and never considered staying on at school. Most people in his business are fairly young. Anyway.”David added:“I would like to earn a million and I suppose early retirement is a possibility. You never know when the market might disappear.”第5题：In which way is David different from people of his age?A．He often goes out with friends.B．He lives with his mother.C．He has a handsome income.D．He graduated with six O-levels.
A young man was getting ready to graduate from college, for many months he had admired a beautiful sports car in a dealer's showroom, and 21 his father could well afford it, he told him that was all he wanted．On the morning of his graduation day, his father called him into his own study and told him how 22 he was to have such a fine son. He handed his son a beautiful gift box. Curious but slightly disappointed, the young man 23 the box and found a lovely book. Angrily, he raised his voice at his father and said．" 24 all your money you give me a book? " And rushed out of the house leaving the book in the study.He did not contact his father for a whole year 25 one day he saw in the street an old man who looked like his father. He realized he had to go back home and see his father.When he arrived at his father's house, he was told that his father had been in hospital for a week. The moment he was about to 26 the hospital. He saw on the desk the still new book, just as he had left it one 27ago. He opened it and began to turn the pages. Suddenly, a car key 28 from an envelope taped behind the book, it had a tag with dealer's name, the same dealer who had the sports car he had 29 on the tag was the date of his graduation, and the 30 :PAID IN FULL.____21___A.findingB.provingC.decidingD.knowing
A young man was getting ready to graduate from college, for many months he had admired a beautiful sports car in a dealer's showroom, and 21 his father could well afford it, he told him that was all he wanted．On the morning of his graduation day, his father called him into his own study and told him how 22 he was to have such a fine son. He handed his son a beautiful gift box. Curious but slightly disappointed, the young man 23 the box and found a lovely book. Angrily, he raised his voice at his father and said．" 24 all your money you give me a book? " And rushed out of the house leaving the book in the study.He did not contact his father for a whole year 25 one day he saw in the street an old man who looked like his father. He realized he had to go back home and see his father.When he arrived at his father's house, he was told that his father had been in hospital for a week. The moment he was about to 26 the hospital. He saw on the desk the still new book, just as he had left it one 27ago. He opened it and began to turn the pages. Suddenly, a car key 28 from an envelope taped behind the book, it had a tag with dealer's name, the same dealer who had the sports car he had 29 on the tag was the date of his graduation, and the 30 :PAID IN FULL.____23___A.packeD.B.openeD.C.picked upD.packed up
Mr. Arman admitted that he had been__________ surprised by the high volume of sales his company had generated last quarter.A.most thoroughB.thoroughlyC.thoroughnessD.thorough
共用题干A Success StoryAt 19,Ben Way is already a millionaire,and one of a growing number of teenagers who have ______(51)their fortune through the Internet.______(52)makes Ben's story all the more remarkable is that he is dyslexic,and was______(53)by teachers at his junior school that he would never be able to read or write______(54).“I wanted to prove them______(55)”, says Ben,creator and director of Waysearch,a net search engine which can be used ______(56)find goods in online shopping malls.When he was eight,his local authorities provided him with a PC to help with school work.Although he was______(57)to read the manuals,he had a natural ability with the computer, and______(58)by his father,he soon began______(59)people￡10 an hour for hisknowledge and skills.At the age of 15 he______(60)up his own computer consultancy, Quad Computer,which he ran from his bedroom,and two years later he left school to ______(61)all his time to business.“By this time the company had grown and I needed to take on a______(62)of employees to help me”,says Ben.“That enabled me to start doing business with______(63)companies.”It was his ability to consistently______(64)difficult challenges that led him to win the Young Entrepreneur of the Year award in the same year that he formed Waysearch,and he has re-cently signed a deal______(65)￡25 million with a private investment company,which will finance his search engine.60._________A: putB: ranC: madeD: set
Not until most of the people had left the airport（）his sister was there.Athat he sawBhad he seenCdid he seeDthat he had seen
Not until most of the people had left the airport（）his sister was there.A、that he sawB、had he seenC、did he seeD、that he had seen
You are the administrator of your company's network. A user named David runs Windows 2000 Professional on his portable computer. David wants to be able to work at home on files that he created at the office and stored on the company network. Prior to logging off the network and leaving the office, David enables offline files. David calls you from home and reports that copies of his folders and files on the network are not available on his portable computer. What should you instruct David to do, so that he can proceed with his work?（）A、Enable file and print sharing. David will be able to access his files at home immediately. B、Synchronize all offline files. David will be able to access his files at home immediately. C、At the office, make all files available offline. David will be able to access his files the next time he logs off the network. D、At the office, create a shortcut to the Offline Files folder. David will be able to access his files the next time he logs off the network.
单选题David returned after the vacation, only ______that he had been dismissed.AtoldBtellingCbeing toldDto be told
问答题When David is twice as old as he is now he will be four times as old as his daughter Jane will be in five years time. If in 1990, four years ago, he was four times as old as his daughter, in what year was she born?
单选题Which of the following is true according to the text?AAli the patients whom Dr Starzl operated on died on the operating table.BTo Dr Starzl it was very discouraging that his first liver transplant failed.CMany doctors had performed organ transplant before Dr Starzl.DDr Starzl didn’t give up even though he had failed in his attempts.
单选题Not until most of the people had left the airport（）his sister was there.Athat he sawBhad he seenCdid he seeDthat he had seen
单选题Why did the Italian take off his watch and give it to the Frenchman?ABecause he had taken the watch from the Frenchman.BBecause he had picked up the watch on his way from work.CBecause he was afraid of the Frenchman.
单选题The harder he worked, the most troubles he had in his early days of research.AThe harderBthe most troublesChadDresearch