一道英文会计题
一道英文会计题
一道英文会计题
Cando Regional Airlines Ltd. Cando International Airlines Ltd. (“CIA”) is a privately owned regional airline which services western Canadian cities such as Vancouver, Calgary and Edmonton. CIA was founded in 1999 by the Harding Family. Mr. Terry Harding is the company’s Chief Executive Officer, responsible for general oversight and overall strategic direction of the company. Mr. Harding has recently expressed an interest in retiring, and would like to sell his interest in CIA within the next 2-3 years. Mr. Harding holds 100% of the outstanding shares of CIA.
The world air travel industry has slumped in recent years and many regional airlines have gone bankrupt or have suffered severe financial hardship. CIA has managed to “weather the storm” by undertaking significant restructuring, including costs reductions and the implementation of a share compensation plan which now forms a significant portion of total compensation for employees at CIA. However, CIA has sustained losses in the past few years and Mr. Harding fears that the bank may call the existing bank loan if CIA’s fortunes do not improve. Mr. Harding thinks that further cost reductions would send the wrong message to its customers and would also lower employee morale. To that end, Mr. Harding has devised a strategic plan to improve its market share and maintain existing customer loyalty. CIA will introduce a customer loyalty program called “Fly 5
and then Fly for Free!”
It would the first loyalty program of its kind for a regional airline. Customers would accumulate points when they purchase a ticket with CIA that would, on average, entitle them to fly for free after they have purchase five full priced tickets. Mr. Harding sees this program as a “win-win” for CIA and its customers
customers get free flights, and CIA improves its market share and revenue without incurring any significant costs or recording any liabilities. “This should keep the bank happy”, adds Mr. Harding. Comment on the financial reporting issue. 讨论财务申报/报告中的的问题（和债务liability有关）人生是各种不同的变故、循环不已的痛苦和欢乐组成的。那种永远不变的蓝天只存在于心灵中间，向现实的人生去要求未免是奢望。网，帮助企业招到更适合的人才，yjbys.com
发表于 09:43:05.000
我想楼主是要这道题目的解答吧： Whentheloyaltyprogramisofficiallyintroducedtothecustomers,thecostfortherewarded(free)flight,after5eligiblepurchasesofflightsfromCIA,shouldbeestimatedandaccruedevenwhenthefirstpurchaseismade. Thatbeingsaid,theCIAshoulddevelopanestimationspreadsheetforeachmemberandcalculatetheaccruedliabilitybasedonthenumbersofflightspurchasedbyeachcustomer,thecostoftheawardedticketandotherfactorswhichCIAdeemproper. Theotherfactorsmayincludetheestimatedpossibilitiesforcustomerstobecompletetherewardatdifferentstages,e.g.20%forcustomerswhoonlypurchasedoneticket,50%forcustomerswhohavepurchased2~3ticketsand100%forcustomerswhohavepurchasedmorethan4tickets. However,beforeannouncingtheprogram,CIAshouldfurtherpolishingtheirprogramsbypossiblyrenamingitto"Fly5-thenfly1forfree".AndCIAmayfurtherelaborateonthepricerangeofthefreeticketrewardedbasedonthepriceoftheticketthecustomerhavepurchased. 解题的大意基本是这样：这个会员计划在正式送出免费机票之前，就需要开始预提一定比例的免费机票的费用作为负债，具体预提的金额应该根据赠票的金额、旅客的购票数，等等。 甚至可以根据旅客购票的数量对旅客完成该计划的进度做一预计，一般来说购票越多的旅客越有可能最终完成5次购票，从而享受赠票，所以只购票一次的旅客按照1/5的赠票价格的20%预提，购票2~3次的旅客则按照赠票价格2/5或3/5的50%预提，而购票4次的旅客则按赠票价格4/5预提，5次购票后则全额预提赠票费用。 基本就是这样一个思路，所以不发生任何成本费用，是不对的！同时我觉得CIA公司可能需要改进一下他们促销的口号，规定每五次飞行只可兑换一次赠票。 欢迎继续讨论～
发表于 08:50:49.000
Cando地方航空公司有限公司。 Cando国际航空公司有限公司(“CIA”)是为西部加拿大城市服务例如温哥华、卡尔加里和埃德蒙顿的一家私有的地方航空公司。CIA在1999年建立了由哈丁家庭。特里
值得加入的圈子一道英文会计题Banking Cover ratios are among the covenants imposed by lenders for a loan to a project-financed PPP/PFI project:What are the significant ones? How do they affect a Project Company’s borrowings? Are there any significant differ_百度作业帮
一道英文会计题Banking Cover ratios are among the covenants imposed by lenders for a loan to a project-financed PPP/PFI project:What are the significant ones? How do they affect a Project Company’s borrowings? Are there any significant differ
一道英文会计题Banking Cover ratios are among the covenants imposed by lenders for a loan to a project-financed PPP/PFI project:What are the significant ones? How do they affect a Project Company’s borrowings? Are there any significant differences between bank lending and bond issuance for project lending in terms of a borrower’s obligations?
银行支付比率之间的契约由银行贷款资助的一个项目PPP / PFI项目：最重要的是什么？如何影响项目公司的借款？有没有显著差异在银行贷款和债券的借款人的义务项目贷款的发放？(window.slotbydup=window.slotbydup || []).push({
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求解一道英文会计题
能教我怎么写.当以成本为基础的定价法被用在subunits of a large organization时，解释如何避免做出不理想的决定. Your discussion should be supported by research and real world examples。不一定要全部做出来。你应该用真实世界的例子去支持你的回答，拜谢When cost-based transfer pricing is used between subunits of a large organization, describe how to avoid making suboptimal decisions，或者给我点启发都行
提问者采纳
这种方法指的是先以marginal cost对上游企业进行补偿，最好的解决方法是两部法（two stage）。从我所学习的知识来看，第二步再一提供一笔固定补偿(lump sum fee)：DRURY的management and cost accounting建议你可以参考一本教材，这笔补偿可以cover the full cost plus some profit.里面有一章专门讲transfer pricing的
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其他4条回答
当把以成本为基础的“内部转移定价”用于一个大型组织（集团）的分支机构之间，描述如何避免作出不佳的方案。你应该用研究与实证来支持你的观点。
Proposition 1. Contribution-margin transfer pricing dominates cost-plus transfer
Our finding complements Sahay’s (2003, Proposition 1) finding that cost-plus
transfer pricing dominates an entire class of actual cost-based transfer pricing
methods with markups that are not conditioned on the buyer’s revenues. Proposition 1
is also related to Baldenius, Reichelstein, and Sahay (1999, Propositions 4 and 5),
who show for each of the two one-sided investment cases that negotiated transfer
pricing (whi...
我能问一下你这个是什么吗？
你还真有问题百度一下啊?是scu的同学么?谷歌上有一些东西,可以用的嘛~
哈哈.....好有趣!!想不到有人整条问题放上来了....真的...笑翻了
我去这不是我们作业的最后一题吗？楼主解决了吗？求指导呀。
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出门在外也不愁一道关于DTA DTL 的问题 因为是英文的 所以赐教_会计吧_百度贴吧
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一道关于DTA DTL 的问题 因为是英文的 所以赐教收藏
The accounting profit before tax of Robinhood Ltd for the year ended 31 December 2011 amounted to $10,000 after including the following information.The financial year of the company was from 1 January 2011 to 31 December 2011.Plant: Opening balance at cost as at 1 January 2011 was $100,000. Ending balance as at 31 December 2011 was $100,000.Deferred tax assets in relation to plant as at 1 January 2011 was $1,500. The cumulative deductible temporary difference in relation to plant as at 31 December 2011 was $10,000.Depreciation expense of plant: Depreciation expense based on accounting for the financial year was $25,000.Accumulated depreciation of plant: Opening balance based on accounting as at 1 January 2011 was $25,000.There is no other difference between accounting profit and taxable income except above information.Other tax information: income tax rate was 30 per cent.Required:(i) Complete the tax worksheet to determine the balances of deferred tax asset (DTA) or deferred tax liability (DTL) as at 31 December 2010.(ii) Determine taxable income and current tax liability for the financial year ended 31 December 2011. Prepare the journal entry to record the current tax liability.(iii)Complete the tax worksheet to determine the balances of DTA or DTL as at 31 December 2011 and the change (movement/adjustment) in DTA or DTL for the financial year ended 31 December 2011.(iv) Prepare the journal entry to record the change (the movement/adjustment) in DTA or DTL for the financial year ended 31 December 2011.
QQ : 求教啊 谢谢
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