126 Which of the following risks are generally considered unpredictable:A. business riskB. financial riskC. inflationD. natural hazardsE. taxes

题目

126 Which of the following risks are generally considered unpredictable:

A. business risk

B. financial risk

C. inflation

D. natural hazards

E. taxes


相似考题
参考答案和解析
正确答案:C
更多“126 Which of the following risks are generally considered unpredictable:A. business riskB. financial riskC. inflationD. natural hazardsE. taxes”相关问题
  • 第1题:

    44 Which of the following risks are generally considered unpredictable:

    A. business risk

    B. financial risk

    C. inflation

    D. natural hazards

    E. taxes


    正确答案:C

  • 第2题:

    126 Which of the following is considered a method of accelerated depreciation:

    A. sum-of-the-years digit

    B. straight-line

    C. double-declining-balance

    D. A and C

    E. All of the above


    正确答案:D

  • 第3题:

    15 Risks include the following types:

    A. Business risk

    B. pure risk

    C. Insurable risk

    D. A and B

    E. All of the above


    正确答案:E

  • 第4题:

    It can be inferred from the last paragraph that

    [A] financial risks tend to outweigh political risks.

    [B] the middle class may face greater political challenges.

    [C] financial problems may bring about political problems.

    [D] financial responsibility is an indicator of political status.


    正确答案:C

  • 第5题:

    (b) (i) Advise Alasdair of the tax implications and relative financial risks attached to the following property

    investments:

    (1) buy to let residential property;

    (2) commercial property; and

    (3) shares in a property investment company/unit trust. (9 marks)


    正确答案:
    (b) (i) Income tax:
    Direct investment in residential or commercial property
    The income will be taxed under Schedule A for both residential and commercial property investment. Expenses can be
    offset against income under the normal trading rules. These will include interest charges incurred in borrowing funds to
    acquire the properties. Schedule A losses are restricted to use against future Schedule A profits, with the earliest profits
    being relieved first.
    When acquiring commercial properties, it may be possible to claim capital allowances on the fixtures and plant held in
    the building. In addition, industrial buildings allowances (IBA) may also be available if the property qualifies as an
    industrial building.
    Capital allowances are not normally available for fixtures and fittings included in a residential property. Instead, a wear
    and tear allowance can be claimed if the property is furnished. This is equal to 10% of the rental income after any
    tenants cost (for example, council tax) paid by the landlord.
    Income tax is levied at the normal tax rates (10/22/40%) as appropriate.
    Collective investment (shares in a property investment company/unit trust)
    With collective investments, the investor either buys shares (in an investment company) or units (in an equity unit trust).
    The income tax treatment of both is the same in that the investor receives dividends. These are taxed at 10% and 32·5%
    respectively (for basic and higher rate taxpayers).
    Investors are not able to claim income tax relief on either interest costs (of borrowing) or any other expenses.
    Capital gains tax (CGT):
    The normal rules apply for CGT purposes in all situations. Property investments do not normally qualify for business
    rates of taper relief unless they are furnished holiday lets or in certain circumstances, commercial property. Investments
    in unit trusts or property investment companies will never qualify for business taper rates.
    It is possible to use an individual savings account (ISA) to make collective investments. If this is done, income and
    capital gains will be exempt from tax.
    Other taxes:
    New commercial property is subject to value added tax (VAT) at the standard rate, but new residential property is subject
    to VAT at the zero rate. If a commercial building is acquired second hand as an investment, VAT may be payable if a
    previous owner has opted to tax the property. If this is the case, VAT at the standard rate will be payable on the purchase
    price, and rental charges to tenants will also be subject to VAT, again at the standard rate.
    The acquisition of shares is not subject ot VAT.
    Stamp duty land tax (SDLT) will be payable broadly on the direct acquisition of any property. The rates vary from 0 to
    4% depending on the value of the land and building and its nature (whether residential or non-residential). Stamp duty
    is payable at a rate of 0·5% on the acquisition of shares.
    Investment risks/benefits
    Direct investment
    Investing directly in property represents a long term investment, and unless this is the case, investment risks are high.
    Substantial initial costs (such as SDLT, VAT and transactions costs) are incurred, and ongoing running costs (such as
    letting agents’ fees and vacant periods) can be significant. The investments are illiquid, particularly commercial
    properties which can take months to sell.
    All types of properties are dependent on a cyclical market, and the values of property investments can vary significantly
    as a result. However, residential property has (on a long term basis) proven to be a good hedge against inflation.
    Collective investments
    The nature of collective investments is that the investor’s risk is reduced by the investment being spread over a large
    portfolio as opposed to one or a few properties. In addition, investors can take advantage of the higher levels of liquidity
    afforded by such vehicles.

  • 第6题:

    which of the following is not considered a characteristic of london?

    A. The culturaI centre.

    B. The sports centre.

    C. The financial centre.

    D. The business centre.


    参考答案:B

  • 第7题:

    Which of the following database objects is considered executable using SQL?()

    A.View

    B.Table

    C.Routine

    D.Package


    参考答案:C

  • 第8题:

    资料:Now you are preparing a report for the business negotiation which will be held next Friday.
    There are 5 sentences excerpted from the report,each sentence has four words or phrases underlined.The four underlined ports of the sentence are marked(A),(B),(C),(D).You are to identify the one underlined word or phase that should be collected or rewritten.Then,find the number of the question and mark your answer.

    “China’s residential housing market would hit the iceberg(A)very soon and after the collision,risks in the property market will result in(B)more serious risks in the financial sector”,said Pan Shiyi,a real estate tycoon,at the China Entrepreneurs Forum held in Beijing on May 23,it (C)may be a little exaggerating,but risks in the housing market are real as following a strong performance in 2013,China’s real estate market has shown signs of cooling down(D).

    A.A
    B.B
    C.D
    D.D

    答案:C
    解析:
    本题考查的是改错。
    【关键词】it改为which
    【主题句】said Pan Shiyi,a real estate tycoon,at the China Entrepreneurs Forum held in Beijing on May 23,it may be a little exaggerating,潘石屹,一位真正的地产界大亨在北京于5月23日举办的中国企业家论坛上谈到,这或许有点夸张。
    【解析】 文中C所在句子缺乏连词,所以应该使用which,引导限制性定语从句。

  • 第9题:

    The Cisco SDM will create a QoS policy that provides services to two types of traffic. Which two statements indicate the default QoS parameters that are created by SDM?()

    • A、 Business-critical traffic will be sorted into two QoS classes.
    • B、 Real-time traffic will be sorted into one QoS class.
    • C、 Voice traffic will be considered real-time traffic while call signaling will be considered business-critical.
    • D、 All traffic except real-time will be considered best-effort.
    • E、 Routing, management, and transactional traffic will be considered business-critical.
    • F、 Voice and call signaling traffic will be considered real-time.

    正确答案:E,F

  • 第10题:

    Which of the following are considered plug and play technologies in a laptop?()

    • A、SATA
    • B、RAID
    • C、USB
    • D、EIDE

    正确答案:C

  • 第11题:

    Which of the following database objects is considered executable using SQL?()

    • A、View
    • B、Table
    • C、Routine
    • D、Package

    正确答案:C

  • 第12题:

    单选题
    According to the passage, which of the following should be considered sources of renewable energy?
    A

    Petroleum, sunlight and wind power.

    B

    Gas, water and fossil fuels.

    C

    Coal, natural gas and hydropower.

    D

    Sunlight, water and wind power.


    正确答案: A
    解析:
    题目问的是:根据篇章,下列哪一项可以看作是可再生能源的来源?根据常识可知,是日光、水和风力。故选D。

  • 第13题:

    163 Many companies self insure against some risk. Problems which can arise from self-insurance include:

    A. failure to reserve funds to handle worst case scenarios (low probability events) resulting in severe financial damage to the company

    B. stiff competition from insurance companies

    C. confusion of business risks with insurable risks.

    D. A and C

    E. All of the above


    正确答案:D

  • 第14题:

    11 The risk of accepting a lot of poor quality, in acceptance sampling, is referred to as:

    A. buyer's risk

    B. consumer's risk

    C. producer's risk

    D. type I error

    E. B and D only


    正确答案:B

  • 第15题:

    Which of the following should not be considered cash by an accountant? ( )

    A. coins

    B. bank checking accounts

    C. postage stamps

    D. Petty cash funds


    参考答案:C

  • 第16题:

    (b) Draft a report suitable for inclusion in a Management Commentary for Jones and Cousin which deals with:

    (i) the key risks and relationships of the business (9 marks)


    正确答案:
    (b) Jones and Cousin, a public quoted company
    Annual Report 2006
    Management Commentary
    (i) Introduction
    Jones and Cousin is a global company engaged in the medical products sector. This report provides information to assist
    the assessment of strategies adopted by the company and the future potential of those strategies.
    Principal risks and relationships
    Trends:
    Expenditure in the medical sector is often controlled by governments and is, therefore, affected by government policy.
    Thus the Group is largely dependent on governments providing funds for health care. Product innovation and the
    resultant increase in competition could lead to downward pressure on the price of goods and a decline in the Group’s
    market share which could affect the operational results and hinder the growth of the Group.
    Currency fluctuations:
    The Group reports its results using the dollar as its functional currency. As there is only five per cent of the business in
    the country of incorporation, fluctuations in exchange rates may have a material effect on the Group. If the exchange
    rate of the dollar strengthens against the Dinar and Euro, then group turnover and operating profit would be lower on
    translation into dollars. As the manufacturing base is worldwide, the finished products when sold to the Group’s selling
    operations could expose the Group to fluctuations in exchange rates.
    Product liability claims and loss of reputation:
    Although the products are not inherently high risk, there is a possibility of malfunction which could entail risk of product
    liability claims or recalls on the product. Both these events could be costly and harmful to the Group’s reputation which
    is dependent upon product safety. Any product liability claims or product recalls would have a negative effect on cash
    flow and profit, and are likely to adversely affect sales of the product.
    Highly Competitive markets:
    The principal business units compete across many diverse geographic and product markets. Technical advances and
    product innovations by competitors could adversely affect the operating results. Some of the Group’s competitors could
    have greater resources and may be able to sell products on more competitive terms. If the Group were to lose market
    share or have lower than expected sales growth, there could be an adverse impact on the Group’s share price and future
    strategies.
    Patents and Products;
    The Group protects its intellectual rights in its products and opposes third parties where there is a conflict with the
    group’s patents. The Group may itself be subject to patent infringement claims. If the Group failed to protect its position,
    its competitive position could suffer and operating results be harmed. Similarly if any claims are successful then damages
    may have to be paid, or non patent infringing products developed, both of which would adversely affect results.
    Product innovations will occur constantly in the sector and, therefore, the Group has to continually develop products to
    satisfy consumer needs and to provide cost and other advantages. Not all products will be brought to the market for
    several reasons, including failure to receive regulatory approval or infringement of patents. Thus there is a significant
    cost implication in the research and development of products. However, if new products do not remain competitive with
    competitors’ products, then Group sales revenue could decline.
    Relationships:
    The Group has developed a set of corporate social responsibility principles which is the responsibility of the Board of
    Directors, and the Managing Director in particular. The Group contributes to the treatment and recovery of patients within
    its product range by providing solutions to health care needs. Although having a relatively minor impact on the
    environment compared to some companies, any obsolete products are disposed of in an environmentally friendly way
    so as not to potentially compromise the health of its customers. Reusable materials are used in the manufacture of
    products.
    The Group fosters ethical relationships with its suppliers and encourages them to share the same social and
    environmental standards. In this way a long term relationship is expected to be developed with suppliers.
    The Group’s employment policies are based on equality of opportunity and the performance standards and goals are
    communicated to the employees. Jones and Cousin is committed to the provision of continuous training and
    development and open communication with its employees. Additionally the group encourages its subsidiaries to reinvestprofits in local educational projects.

  • 第17题:

    which of the following newspapers is printed internationally?

    A. The Financial Times.

    B. The News of the World.

    C. The Guardian.

    D. The Observer.


    参考答案:A

  • 第18题:

    Which of the following are considered link state protocols?()

    A. RIPv2 and EIGRP

    B. EGP and IGP

    C. OSPF and IS-IS

    D. RIP and BGP


    参考答案:C

  • 第19题:

    Which of the following are considered private IPv4 addresses?()

    A. 192.16.1.1

    B. 172.35.1.1

    C. 225.0.0.1

    D. 127.0.0.1

    E. 10.1.1.1


    参考答案:B, E

  • 第20题:

    Which of the following best defines the Cisco Lifecycle Services approach()

    • A、the minimum set of services that are needed to successfully deploy and manage technology solution
    • B、system design to help ensure selection of the most appropriate products
    • C、business requirements and investments as they pertain to asset lifecycle management
    • D、technology strategies and related product lifecycles that are required to ensure minimal risks and maximum return of investment

    正确答案:A

  • 第21题:

    Which prepare phase service component involves providing a customer with a financial justification for adopting a technology? Select exactly 1 answer(s) from the following:()。

    • A、Technology Strategy Development
    • B、High-Level Design Development
    • C、Business Case Development
    • D、Proof of Concept

    正确答案:C

  • 第22题:

    A business partner wants to identify risks, develop action plans to manage the risks, and confirm resources required for a successful implementation of a BladeCenter solution to their customer. Which addresses this situation of the following?()

    • A、Conduct a TDA
    • B、Use IBM System xConfiguratioin and Option Guide (COG)
    • C、UsexREF
    • D、Conduct aServerProven Opportunity Request for Evaluation (SPORE)

    正确答案:A

  • 第23题:

    多选题
    Which of the following would be considered a routing protocol?()
    A

    OSPF

    B

    DHCP

    C

    SMTP

    D

    SNMP

    E

    RIP


    正确答案: E,D
    解析: 暂无解析