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4 The Better Agriculture Group （BAG), which has a divisional structure, produces a range o

4 The Better Agriculture Group (BAG), which has a divisional structure, produces a range of products for the farming

industry. Divisions B and C are two of its divisions. Division B sells a fertiliser product (BF) to customers external to

BAG. Division C produces a chemical (CC) which it could transfer to Division B for use in the manufacture of its

product BF. However, Division C could also sell some of its output of chemical CC to external customers of BAG.

An independent external supplier to The Better Agriculture Group has offered to supply Division B with a chemical

which is equivalent to component CC. The independent supplier has a maximum spare capacity of 60,000 kilograms

of the chemical which it is willing to make available (in total or in part) to Division B at a special price of $55 per

kilogram.

Forecast information for the forthcoming period is as follows:

Division B:

Production and sales of 360,000 litres of BF at a selling price of $120 per litre.

Variable conversion costs of BF will amount to $15 per litre.

Fixed costs are estimated at $18,000,000.

Chemical (CC) is used at the rate of 1 kilogram of CC per 4 litres of product BF.

Division C:

Total production capacity of 100,000 kilograms of chemical CC.

Variable costs will be $50 per kilogram of CC.

Fixed costs are estimated at $2,000,000.

Market research suggests that external customers of BAG are willing to take up sales of 40,000 kilograms of CC at a

price of $105 per kilogram. The remaining 60,000 kilograms of CC could be transferred to Division B for use in

product BF. Currently no other market external to BAG is available for the 60,000 kilograms of CC.

Required:

(a) (i) State the price/prices per kilogram at which Division C should offer to transfer chemical CC to Division

B in order that the maximisation of BAG profit would occur if Division B management implement rational

sourcing decisions based on purely financial grounds.

Note: you should explain the basis on which Division B would make its decision using the information

available, incorporating details of all relevant calculations. (6 marks)

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第1题

By saying "the conclusion to be drawn are obvious" （Para 4, Lines 1 - 2), the writer means

By saying "the conclusion to be drawn are obvious" (Para 4, Lines 1 - 2), the writer means that ______.

A．women's inconstancy in their choice of clothing is often laughed at

B．women are better able to put up with discomfort

C．men are also exploited greatly by fashion designers

D．men are more reasonable in the matter of fashion

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第2题

4 The transition to International Financial Reporting Standards （IFRSs) involves major cha

4 The transition to International Financial Reporting Standards (IFRSs) involves major change for companies as IFRSs

introduce significant changes in accounting practices that were often not required by national generally accepted

accounting practice. It is important that the interpretation and application of IFRSs is consistent from country to

country. IFRSs are partly based on rules, and partly on principles and management’s judgement. Judgement is more

likely to be better used when it is based on experience of IFRSs within a sound financial reporting infrastructure. It is

hoped that national differences in accounting will be eliminated and financial statements will be consistent and

comparable worldwide.

Required:

(a) Discuss how the changes in accounting practices on transition to IFRSs and choice in the application of

individual IFRSs could lead to inconsistency between the financial statements of companies. (17 marks)

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第3题

Secure Net （SN) manufacture security cards that restrict access to government owned buildi

Secure Net (SN) manufacture security cards that restrict access to government owned buildings around the world.

The standard cost for the plastic that goes into making a card is $4 per kg and each card uses 40g of plastic after an allowance for waste. In November 100,000 cards were produced and sold by SN and this was well above the budgeted sales of 60,000 cards.

The actual cost of the plastic was $5·25 per kg and the production manager (who is responsible for all buying and production issues) was asked to explain the increase. He said ‘World oil price increases pushed up plastic prices by 20% compared to our budget and I also decided to use a different supplier who promised better quality and increased reliability for a slightly higher price. I know we have overspent but not all the increase in plastic prices is my fault’ The actual usage of plastic per card was 35g per card and again the production manager had an explanation. He said ‘The world-wide standard size for security cards increased by 5% due to a change in the card reader technology, however, our new supplier provided much better quality of plastic and this helped to cut down on the waste.’

SN operates a just in time (JIT) system and hence carries very little inventory.Required:

(a) Calculate the total material price and total material usage variances ignoring any possible planning error in the figures. (4 marks)

(b) Analyse the above total variances into component parts for planning and operational variances in as much detail as the information allows. (8 marks)

(c) Assess the performance of the production manager. (8 marks)

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第4题

Scientists hope that if we can discover __1__ the brain works, the better use we will

be able to put it to. For example, how do we learn language？ Man differs most from all the animals in his ability to learn and use language __2__ we still do not know exactly how this is done. Some children learn to speak and read and write when they are very young compared to __3__ children. But scientists are not sure why this happens. They are trying to find out __4__ there is something about the way we teach language to children which in fact prevents children __5__ learning sooner.

1)、A.but

B.how

C.from

D.whether

E.average

2)、A.but

B.how

C.from

D.whether

E.average

3)、A.but

B.how

C.from

D.whether

E.average

4)、A.but

B.how

C.from

D.whether

E.average

5)、A.but

B.how

C.from

D.whether

E.average

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第5题

阅读短文，在空白处填入适当的介词。With One day, Mr. Green told his students to make senten

阅读短文，在空白处填入适当的介词。

With One day, Mr. Green told his students to make sentences (1) the words“love, hate” and so on. The kids were all busy (2) the work on their notes.

(3) several minutes many of them handed in their work (4) the teacher.Mr. Green read the notes one (5) one. And most(6)the sentences made by the children were good. There was a big smile(7)his face. Just (8) that time he found a piece of red paper. On it there was such a sentence,“I love my mother better than my father.”“Eim... OK!”said Mr.Green,“but..”He turned over the paper.

He found there were no names (9) that paper. He read the sentence again and again. And slowly the big smile (10) his face was gone. Then he said to the class, “ Whose paper is this？”Tom stood up and said,“It's mine, sir.”

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第6题

TQ Company, a listed company, recently went into administration （it had become insolvent a

TQ Company, a listed company, recently went into administration (it had become insolvent and was being managed by a firm of insolvency practitioners). A group of shareholders expressed the belief that it was the chairman, Miss Heike Hoiku, who was primarily to blame. Although the company’s management had made a number of strategic errors that brought about the company failure, the shareholders blamed the chairman for failing to hold senior management to account. In particular, they were angry that Miss Hoiku had not challenged chief executive Rupert Smith who was regarded by some as arrogant and domineering. Some said that Miss Hoiku was scared of Mr Smith.

Some shareholders wrote a letter to Miss Hoiku last year demanding that she hold Mr Smith to account for a number of previous strategic errors. They also asked her to explain why she had not warned of the strategic problems in her chairman’s statement in the annual report earlier in the year. In particular, they asked if she could remove Mr Smith from office for incompetence. Miss Hoiku replied saying that whilst she understood their concerns, it was difficult to remove a serving chief executive from office.

Some of the shareholders believed that Mr Smith may have performed better in his role had his reward package been better designed in the first place. There was previously a remuneration committee at TQ but when two of its four non-executive members left the company, they were not replaced and so the committee effectively collapsed.

Mr Smith was then able to propose his own remuneration package and Miss Hoiku did not feel able to refuse him.

He massively increased the proportion of the package that was basic salary and also awarded himself a new and much more expensive company car. Some shareholders regarded the car as ‘excessively’ expensive. In addition, suspecting that the company’s performance might deteriorate this year, he exercised all of his share options last year and immediately sold all of his shares in TQ Company.

It was noted that Mr Smith spent long periods of time travelling away on company business whilst less experienced directors struggled with implementing strategy at the company headquarters. This meant that operational procedures were often uncoordinated and this was one of the causes of the eventual strategic failure.

(a) Miss Hoiku stated that it was difficult to remove a serving chief executive from office.

Required:

(i) Explain the ways in which a company director can leave the service of a board. (4 marks)

(ii) Discuss Miss Hoiku’s statement that it is difficult to remove a serving chief executive from a board.

(4 marks)

(b) Assess, in the context of the case, the importance of the chairman’s statement to shareholders in TQ

Company’s annual report. (5 marks)

(c) Criticise the structure of the reward package that Mr Smith awarded himself. (4 marks)

(d) Criticise Miss Hoiku’s performance as chairman of TQ Company. (8 marks)

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第7题

A.For many studentsB.a major barrierC.equality in access to educationD.different peopleE

A.For many students

B.a major barrier

C.equality in access to education

D.different people

E.non-traditional students

The National Union of Students (NUS) welcomes the news that greater numbers of black and disabled students are studying at UK universities, but there is still a lot of work to be done on widening access, writes the union's president, Gemma Tumelty.

A recent Department of Communities and Local Government (DCLG) equalities review showed that significant numbers of potential students felt their disability was （1）to accessing higher education (HE). This is simply unacceptable.

Equality and diversity is not entirely a “numbers game” and before too much praise is given we need to hear more from （2）, not just about their experience of accessing higher education but also going through the system.

Equality in society is absolutely, and fundamentally, linked to（3）.

（4）, university is the place where they will be first exposed to different cultures and （5）. As well as fighting for better access, the NUS wants to see diversity properly valued and promoted within the student experience. Many pay lip service to the value of diversity, but is this recognized and promoted as a core asset to those who go through the HE system？

Equality in society can be promoted by equality and diversity at university. But the benefits of university as a positive, diverse environment must be seen by students as adding “value” as much as any other factors before the numbers game is really won by the champions of diversity.

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第8题

It is important to remember the saying that ______ is better than cure.A．preventionB．promo

It is important to remember the saying that ______ is better than cure.

A．prevention

B．promotion

C．permission

D．proportion

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第9题

The facilities of the older hospital ______.A．is as good or better than the new hospitalB．

The facilities of the older hospital ______.

A．is as good or better than the new hospital

B．are as good or better than the new hospital

C．is as good as or better than that of the new hospital

D．are as good as or better than those of the new hospital

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