(c) Prepare brief notes for the proposed meeting with Charles and Jane. Clearly identify the further informationyou would need in order to advise them more fully and suggest appropriate personal financial planningprotection products, in respect of both death and serious illness. (9 marks)You should assume that the income tax rates and allowances for the tax year 2005/06 and the corporation taxrates for the financial year 2005 apply throughout this question.
(c) Prepare brief notes for the proposed meeting with Charles and Jane. Clearly identify the further information
you would need in order to advise them more fully and suggest appropriate personal financial planning
protection products, in respect of both death and serious illness. (9 marks)
You should assume that the income tax rates and allowances for the tax year 2005/06 and the corporation tax
rates for the financial year 2005 apply throughout this question.
相关考题：
Dr. Hoffman proposed that we () the meeting until next week. A、put offB、to put offC、putting offD、need put off
(ii) the recent financial performance of Merton plc from a shareholder perspective. Clearly identify anyissues that you consider should be brought to the attention of the ordinary shareholders. (15 marks)
(c) (i) Provide three examples of personal financial planning protection products that would be of use inHenry’s situation. Justify your selections by reference to the type of protection provided. (6 marks)
(b) (i) Advise Andrew of the income tax (IT) and capital gains tax (CGT) reliefs available on his investment inthe ordinary share capital of Scalar Limited, together with any conditions which need to be satisfied.Your answer should clearly identify any steps that should be taken by Andrew and the other investorsto obtain the maximum relief. (13 marks)
(b) State the immediate tax implications of the proposed gift of the share portfolio to Avril and identify analternative strategy that would achieve Crusoe’s objectives whilst avoiding a possible tax liability in thefuture. State any deadline(s) in connection with your proposed strategy. (5 marks)
Bob was fully occupied yesterday, otherwise he _______ to the meeting.A. would comeB. had comeC. must have comeD. would have come
5 You are the audit manager for three clients of Bertie Co, a firm of Chartered Certified Accountants. The financialyear end for each client is 30 September 2007.You are reviewing the audit senior’s proposed audit reports for two clients, Alpha Co and Deema Co.Alpha Co, a listed company, permanently closed several factories in May 2007, with all costs of closure finalised andpaid in August 2007. The factories all produced the same item, which contributed 10% of Alpha Co’s total revenuefor the year ended 30 September 2007 (2006 – 23%). The closure has been discussed accurately and fully in thechairman’s statement and Directors’ Report. However, the closure is not mentioned in the notes to the financialstatements, nor separately disclosed on the financial statements.The audit senior has proposed an unmodified audit opinion for Alpha Co as the matter has been fully addressed inthe chairman’s statement and Directors’ Report.In October 2007 a legal claim was filed against Deema Co, a retailer of toys. The claim is from a customer who slippedon a greasy step outside one of the retail outlets. The matter has been fully disclosed as a material contingent liabilityin the notes to the financial statements, and audit working papers provide sufficient evidence that no provision isnecessary as Deema Co’s lawyers have stated in writing that the likelihood of the claim succeeding is only possible.The amount of the claim is fixed and is adequately covered by cash resources.The audit senior proposes that the audit opinion for Deema Co should not be qualified, but that an emphasis of matterparagraph should be included after the audit opinion to highlight the situation.Hugh Co was incorporated in October 2006, using a bank loan for finance. Revenue for the first year of trading is$750,000, and there are hopes of rapid growth in the next few years. The business retails luxury hand made woodentoys, currently in a single retail outlet. The two directors (who also own all of the shares in Hugh Co) are aware thatdue to the small size of the company, the financial statements do not have to be subject to annual external audit, butthey are unsure whether there would be any benefit in a voluntary audit of the first year financial statements. Thedirectors are also aware that a review of the financial statements could be performed as an alternative to a full audit.Hugh Co currently employs a part-time, part-qualified accountant, Monty Parkes, who has prepared a year endbalance sheet and income statement, and who produces summary management accounts every three months.Required:(a) Evaluate whether the audit senior’s proposed audit report is appropriate, and where you disagree with theproposed report, recommend the amendment necessary to the audit report of:(i) Alpha Co; (6 marks)
(b) (i) Explain the matters you should consider, and the evidence you would expect to find in respect of thecarrying value of the cost of investment of Dylan Co in the financial statements of Rosie Co; and(7 marks)
The finance director of Blod Co, Uma Thorton, has requested that your firm type the financial statements in the formto be presented to shareholders at the forthcoming company general meeting. Uma has also commented that theprevious auditors did not use a liability disclaimer in their audit report, and would like more information about the useof liability disclaimer paragraphs.Required:(b) Discuss the ethical issues raised by the request for your firm to type the financial statements of Blod Co.(3 marks)
(b) Given his recent diagnosis, advise Stuart as to which of the two proposed investments (Omikron plc/Omegaplc) would be the more tax efficient alternative. Give reasons for your choice. (3 marks)
()you prepare cross training plans, you need to consider both the company benefits and the employee benefits.A. AlthoughB. Even ifC. As
()view of the huge demand()this article, we would advise you to work fast and place an order with us the soonest possible. A、In⋯atB、In⋯forC、With⋯forD、With⋯to
It can be argued, for example, that teaching can be () more effectively if teacher and student take their appropriate (合适的) roles. A.disciplinedB.handledC.accomplishedD.proposed
A call logging process would be used by a technician in order to:() A. assign the appropriate status level for the problem.B. create records which enable user authentication.C. help maintain a balanced workload for the help desk technicians.D. identify common problems among many users.
Which of the following cables would a technician make in order to identify a physical interfaceproblem?() A.SerialB.LoopbackC.RolloverD.Console
To start with,we need to decide who will preside over the meeting.A: chairB: attendC: celebrateD:prepare
We need to speak further about this.This sentence means we need to discuss the problem more.A对B错
Which service component within the prepare phase recommends the appropriate technology strategy to address a business requirement of the customer？（）A、 identifying what a customer requires from a proposed solutionB、 analyzes the customer s business requirements and recommends the appropriate Cisco technologies to meet business requirementsC、 determining what end-user training a customer requiresD、 addressinga customer s physical requirements
Which is the most accurate statement regarding the business requirements development service component in the prepare phase. Select exactly 1 answer（s） from the following：（）。A、Determine the appropriate cooling temperature for a customers server roomB、Analyze the customers business requirements for a proposed solutionC、Analyze a customers ongoing operational requirementsD、Identify a customers technology requirements
Which of the following cables would a technician make in order to identify a physical interfaceproblem?（）A、SerialB、LoopbackC、RolloverD、Console
A call logging process would be used by a technician in order to:（）A、assign the appropriate status level for the problem.B、create records which enable user authentication.C、help maintain a balanced workload for the help desk technicians.D、identify common problems among many users.
单选题According to the passage, we give school children difficult problems to solve in order to ______.Aencourage them to learnBteach them to fear the pain of solving the problemChelp them learn to deal with painDteach them how to respect from the problem
问答题Practice 14 ● You work for an advertising agency as the Project Consultant. You have received the following letter from Ms. Reeves, the PR Manager of your client, ABC Consulting Co.Dear Mr. Bridges, I am writing to you to propose a meeting with you on the 15th. At the proposed meeting, I would like to discuss with you how to organize an advertising campaign for our clients. I would like to have your advice on having an appropriate budget for such a project. Please let me know if you will be avail- able for the proposed meeting. I look forward to hearing from you soon.Sincerely,Marianne ReevesPR ManagerABC Consulting Co. ●Write a letter to Ms. Reeves: ● apologizing for being unable to attend the meeting ● explaining why you cannot attend the meeting ● suggesting another date (make it reasonably soon) ● asking her to contact your secretary to confirm the appointment ●Write 60-80 words Dear Ms. Reeves,
问答题You and your classmates are going to have a party to celebrate the end of your course and you have offered to book a room for this event. You have seen the advertisement below, but you need to know more. Using the notes you have made, write to the Brideswell Inn giving relevant details and asking for further information. Write a letter of no fewer than 80 words in an appropriate style. Don’t write any addresses. Now write the letter on the answer sheet.
单选题In order to make learners master this skill easily, you should introduce clearly _______they need to know.AthatBwhatCwhoDwhich
问答题Practice 2 ●You are the secretary of the manager of the Sales Department. A recent decline in sales volume worried the manager deeply and he wanted to hold a meeting to discuss the reasons at 4 p.m. today in the 2nd Meeting Hall. ●Write a note to all the staff of the Sales Department: ● informing them of the time, place and content of the meeting, ● asking them to sum up the reasons before hand, ● telling them to prepare to discuss in details. ●Write 30-40 words.