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[主观题]

You are managing an internal project where a vice president from the user group is acting

as the sponsor. You have just been informed by your team that the critical path has slipped by three weeks. You should:

A.Immediately inform. the sponsor and ask for advice

B.Do nothing until the slippage occurs

C.See the sponsor after you have evaluated alternatives, recommendations, and performed an impact analysis

D.Look for someone to blame before you see the sponsor

E.Inform. your senior management of the problem and tell them that you will get back to them after you assessed the situation

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更多“You are managing an internal p…”相关的问题

第1题

（b) What styles of managing change would you recommend John use to bring about the desired

(b) What styles of managing change would you recommend John use to bring about the desired change？

(8 marks)

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第2题

5 GE Railways plc （GER) operates a passenger train service in Holtland. The directors have

5 GE Railways plc (GER) operates a passenger train service in Holtland. The directors have always focused solely on

the use of traditional financial measures in order to assess the performance of GER since it commenced operations

in 1992. The Managing Director of GER has asked you, as a management accountant, for assistance with regard to

the adoption of a balanced scorecard approach to performance measurement within GER.

Required:

(a) Prepare a memorandum explaining the potential benefits and limitations that may arise from the adoption of

a balanced scorecard approach to performance measurement within GER. (8 marks)

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第3题

（b) Peter, one of Linden Limited’s non-executive directors, having lived and worked in the

(b) Peter, one of Linden Limited’s non-executive directors, having lived and worked in the UK for most of his adult

life, sold his home near London on 22 March 2006 and, together with his wife (a French citizen), moved to live

in a villa which she owns in the south of France. Peter is now demanding that the tax deducted from his director’s

fees, for the board meetings held on 18 April and 16 May 2006, be refunded, on the grounds that, as he is no

longer resident in the UK, he is no longer liable to UK income tax. All of the company’s board meetings are held

at its offices in Cambridge.

Despite Peter’s assurance that none of the other companies of which he is a director has disputed his change of

tax status, Damian is uncertain whether he should make the refunds requested. However, as Peter is a friend of

the company’s founder, Linden Limited’s managing director is urging him to do so, stating that if the tax does

have to be paid, then Linden Limited could always bear the cost.

Required:

Advise Damian whether Peter is correct in his assertion regarding his tax position and in the case that there

is a UK tax liability the implications of the managing director’s suggestion. You are not required to consider

national insurance (NIC) issues. (4 marks)

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第4题

4 Chris Jones is Managing Director of Supaserve, a medium-sized supermarket chain faced wi

th intense competition

from larger competitors in their core food and drink markets. They are also finding it hard to respond to these

competitors moving into the sale of clothing and household goods. Supaserve has a reputation for friendly customer

care and is looking at the feasibility of introducing an online shopping service, from which customers can order goods

from the comfort of their home and have them delivered, for a small charge, to their home.

Chris recognises that the move to develop an online shopping service will require significant investment in new

technology and support systems. He hopes a significant proportion of existing and most importantly, new customers,

will be attracted to the new service.

Required:

(a) What bases for segmenting this new market would you recommend and what criteria will help determine

whether this segment is sufficiently attractive to commit to the necessary investment？ (10 marks)

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第5题

阅读下面的句子，根据文章内容进行判断，正确写“T”，错误写“F”。 Stop Yelling At Your Kids Parenting is hard. If you’re a parent, I’m sure that I don’t need to tell you that our job is a tough one. When you're managing children,

阅读下面的句子，根据文章内容进行判断，正确写“T”，错误写“F”。

Stop Yelling At Your Kids

Parenting is hard. If you’re a parent, I’m sure that I don’t need to tell you that our job is a tough one. When you're managing children, it can be difficult to remember that they are still learning. If you find yourself yelling at your kids more often than you want to, here are some ways that can help you reduce the yelling. I’ve been working on this for the past few months and I have to say,it’s been amazing for both the kids and me.

If you are having an argument with your child, you need to make sure you both take the time to really listen. It gives both of you time to think and really listen to each other, which is important. Kids are more likely to listen to you if you listen to them!

One of your biggest struggles is to remind yourself of appropriate expectations. You can’t expect that your youngest acts as responsibly as your oldest. You should lower what you expect -taking into consideration things like their age - it can make a big difference. You should do your best to take a moment before yelling and take in a deep breath. It makes a world of difference for you. Instead of yelling, you’d better whisper. It can also help diffuse any situation by making things quieter, not louder. Besides, the more time you spend with your kids, the better you’ll get at communicating with them. You’re both more likely to understand each other.

If your children aren’t listening or it seems they only don’t listen to you, you don’t take it personally. You should remind yourself that your kids are still learning and they’re not going to be perfect.

()21. As a parent, you may know that parenting is an easy job.

()22. Listening to each other is a good way to stop argument between parents and their kids.

()23. Usually younger kids behave less responsibly than elder children.

()24. Parents should lower their expectation for their kids.

()25. Both yelling and whispering can help make things quieter.

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第6题

I'm Michael Bush, Managing Director of Hoogle Engineering. I am pleased to welcome you here to our website and I'd like to tell you a little about the company and its organization. Hoogle Engineering

I'm Michael Bush, Managing Director of Hoogle Engineering. I am pleased to welcome you here to our website and I'd like to tell you a little about the company and its organization. Hoogle Engineering was set up in 1960. It was divided into several departments at that time, such as the sales department, marketing department, and production department. Lots of managers were employed to manage it all.

Fortunately things are different now. Sixty people are employed by Hoogle and communication between departments is considered to be one of the most important aspects of the business. The market is global so we need to make contact with customers worldwide, not just locally.

But in the old days we were all in different departments and never spoke to each other. We had a tall structure. Traditionally we had people at the first level on the shop floor, manufacturing products according to the instructions which they were given. Then you had a supervisory level of people who supervised them every day. Then you moved up to the middle management, who were doing the tasks of getting new business, and then you had the senior management team, and then you had the board, who decided the business strategy. So there were a lot of levels in the company in the old days actually.

The structure today is that we form. teams within teams to place people who can manufacture a product. Each team has members that can manufacture different products. The actual teams now are self-managing, so we don't even have team leaders. You've got the teams, and then you've got two people, only two people, who are what you think of as management. This is generally called flat structure.

21. Hoogle Engineering was set up in().

A. the nineteenth century

B. the twentieth century

C. the twenty first century

22. There are many different()of management in a tall structure.

A. kinds

B. levels

C. functions

23. People in a flat structure usually work in().

A. departments

B. families

C. teams

24. All of the following statements are true according to the passage EXCEPT that().

A. communication in the company is becoming more and more important

B. the author thinks the two structures have the same functions

C. there are more individual responsibilities in the flat structure

25. The best title for the passage is().

A. Organization Structure in Hoogle Engineering

B. History of Hoogle Engineering

C. Success in Hoogle engineering

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第7题

Joe is the managing director and 100% shareholder of OK-Joe Ltd. He has always withdrawn t

he entire profits of the company as director’s remuneration, but given a recent increase in profitability he wants to know whether this basis of extracting the profits is beneficial.

For the year ended 5 April 2016, OK-Joe Ltd’s taxable total profits, before taking account of director’s remuneration, are ￡65,000. After allowing for employer’s class 1 national insurance contributions (NIC) of ￡5,141, Joe’s gross director’s remuneration is ￡59,859.

The figure for employer’s NIC of ￡5,141 is after deducting the ￡2,000 employment allowance.

Required:

Calculate the overall saving of tax and NIC for the year ended 5 April 2016 if Joe had instead paid himself gross director’s remuneration of ￡8,000 and net dividends of ￡45,600.

Notes:

1. You are expected to calculate the income tax payable by Joe, the class 1 NIC payable by both Joe and OK-Joe Ltd, and the corporation tax liability of OK-Joe Ltd for the year ended 5 April 2016. 2. You should assume that the rate of corporation tax remains unchanged.

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第8题

阅读理解：阅读下面的短文，根据文章内容从A、B、C三个选项中选出一个最佳选项。A work plan is an

阅读理解：阅读下面的短文，根据文章内容从A、B、C三个选项中选出一个最佳选项。

A work plan is an important tool to tell what tasks to do, when to finish, who to take, where to go and how to get there. The work plan organizes your task with a timetable of what, when and how a job needs to be done. Within the team, a work plan can tell each member what is being done and why.

A work plan sets objectives. The clear objectives can help the process of planning, developing and managing a project. Through the work plan, the team leader is able to identify the tasks at hand, the deadlines for completion, and the responsible parties for effective management.

An effective work plan can show you whether your project is being carried according to the timetable.If everything is going on well, just keep on following the plan.The schedule should be flexible. It can be changed for more realistic timelines when meeting any problems.

1. Which of the following statements is not mentioned in the passage？{A、B、C}

A. A work plan keeps people informed.

B. A work plan helps cut down expenses.

C. A work plan is important in planning and management.

2. What can the clear objectives help？{A、B、C}

A. It can help each member know what is being done and why.

B. It can help the team leader with effective management.

C. It can help the process of planning, developing and managing a project.

3. What does the underlined word “deadlines” mean？{A、B、C}

A. duration

B. death time

C. the point in time at which something must be completed

4. Which of the following statements is true according to the passage？{A、B、C}

A. When meeting any problems you can change your plan for more realistic timelines.

B. When meeting any problems you should not change your plan.

C. When meeting any problems you can give up your plan.

5. The best title for the passage would be {A、B、C}.

A. The importance of clear objectives

B. The importance of a work plan

C. The importance of team work

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第9题

2 Your firm was appointed as auditor to Indigo Co, an iron and steel corporation, in Septe

mber 2005. You are the

manager in charge of the audit of the financial statements of Indigo, for the year ending 31 December 2005.

Indigo owns office buildings, a workshop and a substantial stockyard on land that was leased in 1995 for 25 years.

Day-to-day operations are managed by the chief accountant, purchasing manager and workshop supervisor who

report to the managing director.

All iron, steel and other metals are purchased for cash at ‘scrap’ prices determined by the purchasing manager. Scrap

metal is mostly high volume. A weighbridge at the entrance to the stockyard weighs trucks and vans before and after

the scrap metals that they carry are unloaded into the stockyard.

Two furnaces in the workshop melt down the salvageable scrap metal into blocks the size of small bricks that are then

stored in the workshop. These are sold on both credit and cash terms. The furnaces are now 10 years old and have

an estimated useful life of a further 15 years. However, the furnace linings are replaced every four years. An annual

provision is made for 25% of the estimated cost of the next relining. A by-product of the operation of the furnaces is

the production of ‘clinker’. Most of this is sold, for cash, for road surfacing but some is illegally dumped.

Indigo’s operations are subsidised by the local authority as their existence encourages recycling and means that there

is less dumping of metal items. Indigo receives a subsidy calculated at 15% of the market value of metals purchased,

as declared in a quarterly return. The return for the quarter to 31 December 2005 is due to be submitted on

21 January 2006.

Indigo maintains manual inventory records by metal and estimated quality. Indigo counted inventory at 30 November

2005 with the intention of ‘rolling-forward’ the purchasing manager’s valuation as at that date to the year-end

quantities per the manual records. However, you were not aware of this until you visited Indigo yesterday to plan

your year-end procedures.

During yesterday’s tour of Indigo’s premises you saw that:

(i) sheets of aluminium were strewn across fields adjacent to the stockyard after a storm blew them away;

(ii) much of the vast quantity of iron piled up in the stockyard is rusty;

(iii) piles of copper and brass, that can be distinguished with a simple acid test, have been mixed up.

The count sheets show that metal quantities have increased, on average, by a third since last year; the quantity of

aluminium, however, is shown to be three times more. There is no suitably qualified metallurgical expert to value

inventory in the region in which Indigo operates.

The chief accountant disappeared on 1 December, taking the cash book and cash from three days’ sales with him.

The cash book was last posted to the general ledger as at 31 October 2005. The managing director has made an

allegation of fraud against the chief accountant to the police.

The auditor’s report on the financial statements for the year ended 31 December 2004 was unmodified.

Required:

(a) Describe the principal audit procedures to be carried out on the opening balances of the financial statements

of Indigo Co for the year ending 31 December 2005. (6 marks)

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第10题

More than how much money comes in it's a matter of how you spend it.That's where

budgeting comes in.A detailed budget helps you keep tabs on your income.There are many people who are able to live comfortably on what they earn, even if their income is modest.A budget, therefore, keeps track of income and expenses.It will segregate your fixed expenses like your food, stay and insurance and your variable expenses like your travel, entertainment, etc.

Adequate insurance for you and your family is an essential part of investing.Life, health and property insurance protect you and your loved ones from unforeseen mishaps.It is also wise to make a will so that your assets can be handled smoothly.

Good personal finance management involves investing, managing risk, insurance, understanding and handling debt and credit, knowing the value of time and money and ensuring that your retirement is taken care of.While planning you make an assessment of your present situation in relation to your goals.Managing personal finances becomes a hassle when you get into debt.Debt is what you owe, and can be good and bad.If you have borrowed money to buy property, it is an investment and the money you pay against interest on the loan is tax deductible.But running up debts like overdue credit cards is not good.This is why budgeting is very important so that you know exactly where your money is going.It is very easy to lose track of what you spend without a budget.

There are multiple ways to invest and save for the future.The crux of the matter is to keep in mind your sources of income and account for your expenses, while keeping a budget that is feasible.Periodical review keeps you in control of your personal finance.

1.The word "modest" in Para.1 probably means "____________"？

2.How many ways of finance management does the author mainly mention？

A.3

B.4

C.5

D.2

3.What's the essential part of investing for a family？

A.Sources of income

B.Various expenses

C.Adequate insurance

D.Detailed budget

4.How does the author think of debt？

A.It's completely bad

B.It's both good and bad

C.It's wonderful

D.It's not mentioned

5.What does this passage mainly talk about？

A.How to manage money

B.How to spend money

C.How to invest money

D.How to loan money

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