试述商业秘密的概念、范围及法律要件。
根据统计法的规定，统计人员的职权主要有哪些?
某市统计局执行国家布置的调查任务进行入户调查，调查员张某在对某企业进行调查时，该企业有关人员要求张某出示调查证件。张某出示了印有国家统计局批准文号的调查表，说明这是国家调查任务，该企业必须填报。该企业以张某不能出示有效证件为名，拒绝填报。请问：
某电器股份有限公司，2007年实现主营业务收入净额30亿元，实现净利润5亿元。经测算，公司2007年平均资产总额为50亿元，平均应收账款余额为10.5亿元。 根据上述资料，回答下列问题：
该公司本年度的资产净利率为( )。A．10.0％
B．16.7％
C．19.2％
D．20.0％
该公司的应收账款周转率为( )次。A．2.72
B．2.86
C．3.09
D．3.11
若该公司应收账款周转率高，则表明公司( )。A．收现能力低
B．账龄短
C．收账迅速
D．资产流动性强
如果评价该公司的营运能力，还应计算和分析( )。A．存货周转率
B．资产负债率
C．总资产周转率
D．主营业务毛利率
请帮忙给出每个问题的正确答案和分析，谢谢！
某公司某年度境内应纳税所得额为2000万元。其设在A国分支机构的境外应纳税所得额360万元,已在该国按20%的税率缴纳所得税;其设在B国分支机构的境外应纳税所得额800万元,已在该国按28%的税率缴纳所得税。
已知:该公司适用25%企业所得税率。
要求:根据以上条件计算该公司年度所得税应纳税额。
计算该企业2009年应缴纳的印花税。
Roy Crawford has argued for a reduction in both the product range and customer base to improve company
performance.
(b) Assess the operational advantages and disadvantages to Bonar Paint of choosing such a strategy.
(15 marks)
Glove Co makes high quality, hand-made gloves which it sells for an average of $180 per pair. The standard cost of labour for each pair is $42 and the standard labour time for each pair is three hours. In the last quarter, Glove Co had budgeted production of 12,000 pairs, although actual production was 12,600 pairs in order to meet demand.
37,000 hours were used to complete the work and there was no idle time. The total labour cost for the quarter was $531,930.
At the beginning of the last quarter, the design of the gloves was changed slightly. The new design required workers to sew the company’s logo on to the back of every glove made and the estimated time to do this was 15 minutes for each pair. However, no-one told the accountant responsible for updating standard costs that the standard time per pair of gloves needed to be changed. Similarly, although all workers were given a 2% pay rise at the beginning of the last quarter, the accountant was not told about this either. Consequently, the standard was not updated to reflect these changes.
When overtime is required, workers are paid 25% more than their usual hourly rate.
Required:
(a) Calculate the total labour rate and total labour efficiency variances for the last quarter. (2 marks)
(b) Analyse the above total variances into component parts for planning and operational variances in as much detail as the information allows. (6 marks)
(c) Assess the performance of the production manager for the last quarter. (7 marks)
Background information
B-Star is a theme park based on a popular series of children’s books. Customers pay a fixed fee to enter the park,where they can participate in a variety of activities such as riding roller-coasters, playing on slides and purchasing themed souvenirs from gift shops.
The park is open all year and has been in operation for the last seven years. It is located in a country which has very little rainfall – the park is open-air so poor weather such as rain results in a significant fall in the number of customers for that day (normally by 50%). During the last seven years there have been on average 30 days each year with rain.
B-Star is now very successful; customer numbers are increasing at approximately 15% each year.
Ticket sales
Customers purchase tickets to enter the theme park from ticket offices located outside the park. Tickets are only valid on the day of purchase. Adults and children are charged the same price for admission to the park. Tickets are preprinted and stored in each ticket office.
Tickets are purchased using either cash or credit cards.
Each ticket has a number comprising of two elements – two digits relating to the ticket office followed by six digits to identify the ticket. The last six digits are in ascending sequential order.
Cash sales
1. All ticket sales are recorded on a computer showing the amount of each sale and the number of tickets issued.
This information is transferred electronically to the accounts office.
2. Cash is collected regularly from each ticket office by two security guards. The cash is then counted by two
accounts clerks and banked on a daily basis.
3. The total cash from each ticket office is agreed to the sales information that has been transferred from each office.
4. Total cash received is then recorded in the cash book, and then the general ledger.
Credit card sales
1. Payments by credit cards are authorised online as the customers purchase their tickets.
2. Computers in each ticket office record the sales information which is transferred electronically to the accounts office.
3. Credit card sales are recorded for each credit card company in a receivables ledger.
4. When payment is received from the credit card companies, the accounts clerks agree the total sales values to the amounts received from the credit card companies, less the commission payable to those companies. The receivables ledger is updated with the payments received.
You are now commencing the planning of the annual audit of B-Star. The date is 3 June 2009 and B-Star’s year end is 30 June 2009.
Required:
(a) List and explain the purpose of the main sections of an audit strategy document and for each section, provide an example relevant to B-Star. (8 marks)
(b) (i) For the cash sales system of B-Star, identify the risks that could affect the assertion of completeness of sales and cash receipts; (4 marks)
(ii) Discuss the extent to which tests of controls and substantive procedures could be used to confirm the
assertion of completeness of income in B-Star. (6 marks)
(c) (i) List the substantive analytical procedures that may be used to give assurance on the total income from
ticket sales for one day in B-Star;
(ii) List the substantive analytical procedures that may be used to give assurance on the total income from
ticket sales in B-Star for the year. (8 marks)
(d) List the audit procedures you should perform. on the credit card receivables balance. (4 marks)
(a) List and explain FOUR methods of selecting a sample of items to test from a population in accordance with ISA 530 (Redrafted) Audit Sampling and Other Means of Testing. (4 marks)
(b) List and explain FOUR assertions from ISA 500 Audit Evidence that relate to the recording of classes of
transactions. (4 marks)
(c) In terms of audit reports, explain the term ‘modified’. (2 marks)
1 Flavours Fine Foods is a leading producer for the food industry, supplying many of Europe’s leading restaurants.
Started just five years ago by brothers Lee and Alan Jones, the organisation has grown from a small company employing five people to a multi-divisional organisation employing 120 people.
The organisation’s production facility is divided into three separate departments. Each department has a single manager with supervisors assisting on the production lines. The managers and supervisors, all of whom are aware of their roles, work well together. However, although the organisation has grown, the owners continue to involve themselves in day to day activities and this has led to friction between the owners, managers and supervisors.
As a result a problem arose last week. Alan Jones instructed a supervisor to repair a machine on the shop floor, which he refused to do without confirmation and instruction from his departmental manager. The supervisor’s manager,Dean Watkins, became involved and was annoyed at what he saw as interference in his department’s activities. Dean told Alan Jones that he “should have come to me first” because although the responsibility for the overall organisation was a matter for the brothers, action taken in the factory was his through powers that had been delegated to him and through his authority, as manager. In the argument that followed, Alan Jones was accused of failing to understand the way that the hierarchy in such a large organisation operates and that interference with operational decisions by senior management was not helpful.
As a consequence of this, Alan Jones has asked you to explain to him and his brother the issues behind the dispute to clarify the roles of managers and supervisors and to indicate how and why successful delegation might be achieved.
Required:
(a) Explain to Alan Jones the main differences between the work of a manager and that of a supervisor.
(13 marks)