(b) Explain how the adoption of residual income (RI) using the annuity method of depreciation might prove tobe a superior basis for the management incentive plan operated by NCL plc.(N.B. No illustrative calculations should be incorporated into your explanation). (4 marks)
(b) Explain how the adoption of residual income (RI) using the annuity method of depreciation might prove to
be a superior basis for the management incentive plan operated by NCL plc.
(N.B. No illustrative calculations should be incorporated into your explanation). (4 marks)
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(b) Using the TARA framework, construct four possible strategies for managing the risk presented by Product 2.Your answer should describe each strategy and explain how each might be applied in the case.(10 marks)
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(ii) Explain THREE strategies that might be adopted in order to improve the future prospects of DiverseHoldings Plc. (6 marks)
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2 Alpha Division, which is part of the Delta Group, is considering an investment opportunity to which the followingestimated information relates:(1) An initial investment of $45m in equipment at the beginning of year 1 will be depreciated on a straight-line basisover a three-year period with a nil residual value at the end of year 3.(2) Net operating cash inflows in each of years 1 to 3 will be $12·5m, $18·5m and $27m respectively.(3) The management accountant of Alpha Division has estimated that the NPV of the investment would be$1·937m using a cost of capital of 10%.(4) A bonus scheme which is based on short-term performance evaluation is in operation in all divisions within theDelta Group.Required:(a) (i) Calculate the residual income of the proposed investment and comment briefly (using ONLY the aboveinformation) on the values obtained in reconciling the short-term and long-term decision views likely tobe adopted by divisional management regarding the viability of the proposed investment. (6 marks)
(c) Explain how the introduction of an ERPS could impact on the role of management accountants. (5 marks)
(b) Explain the capital gains tax (CGT) and inheritance tax (IHT) implications of Graeme gifting his remaining ‘T’ordinary shares at their current value either:(i) to his wife, Catherine; or(ii) to his son, Barry.Your answer should be supported by relevant calculations and clearly identify the availability and effect ofany reliefs (other than the CGT annual exemption) that might be used to reduce or defer any tax liabilitiesarising. (9 marks)
Assume that the rates and allowances for 2004/05 apply throughout this part.(b) Explain the consequences of filing the VAT returns late and advise Fred how he should deal with theunderpayment and bad debt for VAT purposes. Your explanation should be supported by relevantcalculations. (10 marks)
(b) Assuming that the income from the sale of the books is not treated as trading income, calculate Bob’s taxableincome and gains for all relevant tax years, using any loss reliefs in the most tax-efficient manner. Youranswer should include an explanation of the loss reliefs available and your reasons for using (or not using)them. (12 marks)Assume that the rates and allowances for 2004/05 apply throughout this part of the question.
(c) Calculate and explain the amount of income tax relief that Gerard will obtain in respect of the pensioncontributions he proposes to make in the tax year 2007/08 and contrast this with how his position could beimproved by delaying some of the contributions that he could have made in 2007/08 until 2008/09. Youshould include relevant supporting calculations and quantify the additional tax savings arising as a result ofyour advice.You should ignore the proposed changes to the bonus scheme for this part of this question and assume thatGerard’s income will not change in 2008/09. (12 marks)
(b) (i) Explain, by reference to Coral’s residence, ordinary residence and domicile position, how the rentalincome arising in respect of the property in the country of Kalania will be taxed in the UK in the tax year2007/08. State the strategy that Coral should adopt in order to minimise the total income tax sufferedon the rental income. (7 marks)
(ii) Explain how the inclusion of rental income in Coral’s UK income tax computation could affect theincome tax due on her dividend income. (2 marks)You are not required to prepare calculations for part (b) of this question.Note: you should assume that the tax rates and allowances for the tax year 2006/07 and for the financial year to31 March 2007 will continue to apply for the foreseeable future.
(b) Calculate the amount of input tax that will be recovered by Vostok Ltd in respect of the new premises in theyear ending 31 March 2009 and explain, using illustrative calculations, how any additional recoverable inputtax will be calculated in future years. (5 marks)
●The quality management plan should describe how the project management team will implement its quality (73).(73) A. improvementB. controlC. policyD. information
Why might a taxpayer elect to depreciate assets using the Alternative Depreciation System (ADS)?()I. The taxpayer desires rapid write off of assets.II. The taxpayer may be close to being subject to the alternative minimum tax.III. The taxpayer is experiencing a low income time period.A、Statements I and III are correctB、Only statement I is correctC、Statements II and III are correctD、Statements I and II are correctE、Statements I, II, and III are correct
The quality management plan should describe how the project management team will implement its quality（73）.A. improvementB. controlC. policyD. information
Which method should be used to dynamically elect an RP when your network is using PIM version1?() A. auto-RPB. static RPC. discovery modeD. bootstrap protocol
The quality management plan should describe how the project management team will implement its quality（73）.A.improvementB.controlC.policyD.information
（）is the process of implementing risk response plans，tracking identified risks，monitoring residual risk，identifying new risk，and evaluating risk process effectiveness throughout the project.A.Identity risksB.Control risksC.Plan risk responsesD.Plan risk management
Directions:Suppose you have to cancel your travel plan and will not be able to visit professor Smith.write him an email to apologize and explain the situation,and suggest a future meeting You should write about 100 words on the ANSWER SHEET.Do not use your own name.Use"Li Ming"instead.Do not write your address.
Which method should be used to dynamically elect an RP when your network is using PIM version1?（）A、auto-RPB、static RPC、discovery modeD、bootstrap protocol
You manage your virtual environment by using Microsoft System Center Virtual Machine Manager （VMM） 2008 R2. You plan to install the VMM Self-Service Portal. You need to install the prerequisite Web Server （IIS） role services. Which two role services should you choose？（）A、ASPB、ASP.NETC、IIS 6 Management CompatibilityD、IIS Management Scripts and Tools
Which is the MOST effective method for generating support for your project plan？（）A、Requiring stakeholders to sign-off on project plan componentsB、Requesting input from all stakeholders during the planning processC、Providing an open line of communication regarding the projectD、Clearly illustrating how the project relates to the company’s objectives
Your network consists of a single Active Directory domain. The network contains five Windows Server 2008 R2 servers that host Web applications. You need to plan a remote management strategy to manage the Web servers. Your plan must meet the following requirements： èAllow Web developers to configure features on the Web sites èPrevent Web developers from having full administrative rights on the Web servers What should you include in your plan？（）A、Configure request filtering on each Web server.B、Configure authorization rules for Web developers on each Web server.C、Configure the security settings in Internet Explorer for all Web developers by using a Group Policy.D、Add the Web developers to the Account Operators group in the domain.
Your network includes 40 servers that run Windows Server 2008 R2. You plan to virtualize the servers by using Hyper-V in a failover cluster. Your plan must allow for up to two offline host servers while still maintaining highly available virtual machines. You need to recommend the minimum number of Hyper-V host servers for the cluster. How many servers should you recommend？（）A、threeB、fourC、fiveD、six
单选题Your network consists of a single Active Directory domain. The network contains five Windows Server 2008 R2 servers that host Web applications. You need to plan a remote management strategy to manage the Web servers. Your plan must meet the following requirements： èAllow Web developers to configure features on the Web sites èPrevent Web developers from having full administrative rights on the Web servers What should you include in your plan？（）AConfigure request filtering on each Web server.BConfigure authorization rules for Web developers on each Web server.CConfigure the security settings in Internet Explorer for all Web developers by using a Group Policy.DAdd the Web developers to the Account Operators group in the domain.
问答题Directions: English Club at your university intends to extend and take in new members, encouraging individuals to join in with their own fresh ideas. Write a letter, introduce yourself first and then explain what your ideas are, what kind of job you plan to do and how you will practice your ideas if you are lucky enough to be taken in. You should write about 100 words. Do not sign your own name at the end of the letter. Use “Li Ming” instead. You do not need to write the address. Now write the letter on the AnswerSheet.