A finance company needs to increase its storage but has run out of floor space in the data center.Currently they have two ESS 800 systems with a total of 125 TB of System z data. Which of thefollowing IBM System Storage products would allow them to replace the ESS 800 systems,increase their performance, reduce their floor space, and still allow them room to grow?()
第1题:
(c) Discuss the difficulties that may be experienced by a small company which is seeking to obtain additional
funding to finance an expansion of business operations. (8 marks)
第2题:
4 (a) A company may choose to finance its activities mainly by equity capital, with low borrowings (low gearing) or by
relying on high borrowings with relatively low equity capital (high gearing).
Required:
Explain why a highly geared company is generally more risky from an investor’s point of view than a company
with low gearing. (3 marks)
第3题:
(A) finance
(B) financial
(C) money
(D) economical
正确答案:B
解答参考:finance n.“金融,财政”,financial adj.“金融的,财政的”,economical adj.“节约的”。【译文】公司处于财政困难中。
第4题:
The finance director of Blod Co, Uma Thorton, has requested that your firm type the financial statements in the form
to be presented to shareholders at the forthcoming company general meeting. Uma has also commented that the
previous auditors did not use a liability disclaimer in their audit report, and would like more information about the use
of liability disclaimer paragraphs.
Required:
(b) Discuss the ethical issues raised by the request for your firm to type the financial statements of Blod Co.
(3 marks)
第5题:
(ii) State the taxation implications of both equity and loan finance from the point of view of a company.
(3 marks)
第6题:
9 Which of the following items must be disclosed in a company’s published financial statements (including notes)
if material, according to IAS1 Presentation of financial statements?
1 Finance costs.
2 Staff costs.
3 Depreciation and amortisation expense.
4 Movements on share capital.
A 1 and 3 only
B 1, 2 and 4 only
C 2, 3 and 4 only
D All four items
第7题:
21 Which of the following items must be disclosed in a company’s published financial statements?
1 Authorised share capital
2 Movements in reserves
3 Finance costs
4 Movements in non-current assets
A 1, 2 and 3 only
B 1, 2 and 4 only
C 2, 3 and 4 only
D All four items
第8题:
A:Recency,Finance,Monetary
B:Responsibility,Finance,Money
C:Responsibility,Frequency,Monetary
D:Recency,Frequency,Monetary
第9题:
You are the manager responsible for performing hot reviews on audit files where there is a potential disagreement
between your firm and the client regarding a material issue. You are reviewing the going concern section of the audit
file of Dexter Co, a client with considerable cash flow difficulties, and other, less significant operational indicators of
going concern problems. The working papers indicate that Dexter Co is currently trying to raise finance to fund
operating cash flows, and state that if the finance is not received, there is significant doubt over the going concern
status of the company. The working papers conclude that the going concern assumption is appropriate, but it is
recommended that the financial statements should contain a note explaining the cash flow problems faced by the
company, along with a description of the finance being sought, and an evaluation of the going concern status of the
company. The directors do not wish to include the note in the financial statements.
Required:
(b) Consider and comment on the possible reasons why the directors of Dexter Co are reluctant to provide the
note to the financial statements. (5 marks)
第10题:
[A] to finance [B] financed [C] the finance [D] to be financed
此题属于语法题。finance作动词,表示“取得资金,筹措资金”,与句中的organized并列,故使用其过去分词形式。
全句可译为:但现在美国人正陷入困境,问题就在于医疗保障体系的组织以及资金来源。