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Section A The periodicity rule requires a regular period of account to be established for businesses or companies, regardless either

of the life of the business or company or the arbitrary nature of any such period. The

going concern rule arises out of the

periodicity rule . This rule requires us to assume that a commercial entity will continue in existence for the


future unless we have some strong evidence to suggest that this is not the case. It is important to make absolutely certain that this assumption is correct, because a different set of accounting rules would be adopted if the immediate future of a commercial entity is altogether uncertain.

1. It is under what accounting rules apply to failing companies.

2. The use of different accounting rules is justified on the basis of securing the long-term future of failing companies.

3. Different accounting rules may need to be applied to failing companies that nevertheless eventually recover.

4. Assumptions about the long-term future of companies are always suspect.

Section B

Under the Taxes Management Act, a tax inspector is enabled to require a taxpayer by notice in writing to deliver particulars

or documents. These must be in the taxpayer

information relevant to any tax liability that the person is or may be subject to, or to the amount of any such liability. The

word particulars is very broad in meaning and embraces any issue or information taxpayers taxation liabilities.

5. Taxpayers are expected to respond in writing in respect of the particulars or information sought.

6. Tax inspectors may insist on seeing documentation which turns out not to have any impact on the taxpayer

7. Tax inspectors can press for particulars beyond a taxpayer s possession or power.

8. Inspectors must be reasonable in the demands they make of taxpayers.

s possession or power, and in the inspector s reasonable opinion, contain

about matters impacting

on the

s liability.

Section C



perfectly informed ”和“ little part ”意思相反。所以



文中没有提及。 CANSAY 一般问题中有 only,都是错,或是没有提及。




consumers,而不是 some consumers. 范围错了。所以是



文中第三,第四行,意思相同,所以 T

Section D

New entrants to a market can potentially serve to increase the degree of competition in that market. In turn, the threat of

new entrants is largely a function of the extent to which barriers to entry exist in the market. Some of the key factors

affecting these entry barriers include economies of scale, product differentiation, brand identity, capital requirements,

government policy and access to distribution. Because high barriers to entity can make even a potentially lucrative market

unattractive or even impossible to enter for new competitors, the marketing planner should not take a passive approach in

this regard but should actively pursue ways of raising barriers to new competitors.

13. New entrants will inevitably increase the degree of competition in that market.

14. Barriers to entry will determine the potential threat posed by new entrants.

15. New entrants trying to break into a market must ensure that they have a strong brand identity.

16. Competitors will always try to enter lucrative markets.

Section E

Managers routinely use structural changes to deal with problems of perceived organisational ineffectiveness.

Unfortunately, assumptions about how alternative structures shape behaviour are not always clear to them nor are they

always correct. There is a tendency to cling to known and tried structural solutions even when considerable evidence exists

that they have many dysfunctional effects that outweigh their benefits. There is additionally the tendency of adopting new

structural solutions because everyone else is doing so. When this is done it is without fully understanding the conditions

under which these solutions are appropriate and the proper implementation steps needed for success

17. Not understanding how alternative structures shape behaviour does not prevent managers from proposing such


18. Organisational ineffectiveness is best dealt with by structural change.

19. Any structural change brings with it both benefits and dysfunctional effects.

20. Managers are as likely to experiment with structural changes as bring in tried and tested solutions.

Section F

21. The purchasing behavior of consumers is unpredictable.

文中为明确提及 unpredictable 或是 Predictable 。所以 CANT SAY


T 最后一句话,意思相同。


CANT SAY 文中没有这个比较,有比较级一般都是



文中第三行。意思相反。 F (一般有 not subject to, 都是 F

Section G


文中第二句话,于第二句意思相反,所以 F


文中倒数第二局,同义。 T



goals and expectations.

所以 CANT SAY(一般 UNLIKELY,这种词出现,都是



最后一句话,意思相反, F

Section H

T 最后一句,意思相同

30.Organisations need to

management methods.

commit to


SAY 未提及。

constant cultural change to

support the implementation

F 文中倒数第二局,一个是require,一个是create.

of performance

Section I

The main problem with the product life cycle concept is that not all products follow the same

product s life cycle can only be defined retrospectively, making it a poor guide to marketing strategy. In extremely cases,

some managers can be encouraged by the concept to misread a temporary fall in demand as evidence that decline has set in, spurring them to embark on costly new product development when simple measures to extend the life cycle of the existing product might have sufficed.

33. Most products follow the same development path.

34. The life cycle of an individual product can be anticipated.

35. Extending the life cycle of some products is not an option

36. A fall in demand for a product is evidence of the start of its decline.

development path. Each

Section J In the long run, as demand and cost conditions change, firms will move out of markets in which they can no longer operate

profitably, and move into those markets where the prospects of profits seem greatest. In markets where large numbers of firms compete with each other, the long-run tendency is for prices to equal average costs (including within those costs normal profit , that element of accounting profit which is necessary for the firm to remain in business). In markets where

competition is less intense, long-run prices will be higher than average costs, and firms will in principle be able to make monopoly profits .

37. Firms will not move out of markets in which they operate profitably

38. Normal profit is typically higher than monopoly profit

39. Over time, firms generally cannot avoid moving from one market into another.

40. In highly competitive markets, prices will not be able to exceed average costs.