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23 The capital structure of a company at 30 June 2005 is as follows: $mOrdinary share capi

23 The capital structure of a company at 30 June 2005 is as follows:

$m

Ordinary share capital 100

Share premium account 40

Retained earnings 60

10% Loan notes 40

The company’s income statement for the year ended 30 June 2005 showed:

$m

Operating profit 44

Loan note interest (4)

___

Profit for year 40

____

What is the company’s return on capital employed？

A 40/240 = 162/3 per cent

B 40/100 = 40 per cent

C 44/240 = 181/3 per cent

D 44/200 = 22 per cent

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第1题

Once a foreigner travelling in France came to Paris for a few days.【21】the very first day

of his staying in the French capital he【22】a telegram to his wife【23】the name and address of the hotel【24】he was staying. Then he decided to go out and【25】the places of wonders in the capital. He took a long walk along the streets of the city, visiting a few museums and by the end of the【26】he felt tired.

He wanted to【27】the hotel to take a rest there, but suddenly he【28】he remembered【29】the name nor the address of the hotel. He felt quite【30】and slowly walked along the street, not knowing what to do. Suddenly he found【31】in front of a post office. He quickly ran inside and said【32】an excited voice. "Give me a telegram form, please. "" Here you are," a man answered, giving him a form. It did not【33】long to fill it in. A minute later he handed in the telegram and paid the man.

His wife was greatly【34】when an hour later she received【35】telegram from her husband :" Send me my address at once!"

(46)

A．At

B．In

C．On

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第2题

完成下列各题 Once a foreigner travelling in France came to Paris for a few days．21 the

very first day of his staying in the French capital he 22 a telegram to his wife 23 the name and address of the hotel 24 he was staying．Then he decided to go out and 25 the places of wonder in the capital．He took a long walk along the streets of the city，visiting a few muse ums and by the end of the 26 he felt tired． He wanted to 27 the hotel to take a rest there，but suddenly he 28 he remembered 29 the name nor the address of the hotel．He felt quite 30 and slowly walked along the street，not knowing what to do．Suddenly he found 31 in front of a post office．He quickly ran inside and said 32 an excited voice．“Give me a telegram form，plebe．”“Here you are，”a man answered，giving him a form．It did not 33 long to fill it in．A minute later he handed in the telegram and paid the mall． His wife was greatly 34 when an hour later she received 35 telegram from her husband：“Send me my address at once!”

A.At

B.In

C.On

D.For

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第3题

3 You are the manager responsible for the audit of Volcan, a long-established limited liab

ility company. Volcan operates

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the same way with purchases being made through Volcan’s central buying department and product pricing, marketing,

advertising and human resources policies being decided centrally. The draft financial statements for the year ended

31 March 2005 show revenue of $303 million (2004 – $282 million), profit before taxation of $9·5 million (2004

– $7·3 million) and total assets of $178 million (2004 – $173 million).

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Required:

For each of the above issues:

(i) comment on the matters that you should consider; and

(ii) state the audit evidence that you should expect to find,

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31 March 2005.

NOTE: The mark allocation is shown against each of the three issues.

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第4题

4 （a) Explain the meaning of the term ‘working capital cycle’ for a trading company. （4 ma

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第5题

What percentage of the capital city among the three cities is？

A.0

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D.100％

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第6题

（c) State one advantage to a business of keeping its working capital cycle as short as pos

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第7题

（ii) Advise Clifford of the capital gains tax implications of the alternative of selling t

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第8题

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第9题

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第10题

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