(b) (i) State FOUR reasons why payback period is widely used by organisations in the capital investment

appraisal process. (2 marks)

[试题](c) Comment on four reasons why the Managing Director of Quicklink Ltd might consider the acquisition of theC．eler Transport business to be a ‘good strategic move’ insofar as may be determined from the informationprovided. (5 marks)

[试题](b) State, with reasons, the principal additional information that should be made available for your review ofRobson Construction Co. (8 marks)

[试题](ii) State, with reasons, whether Messier Ltd can provide Galileo with accommodation in the UK withoutgiving rise to a UK income tax liability. (2 marks)

[试题](ii) State, giving reasons, the tax reliefs in relation to inheritance tax (IHT) and capital gains tax (CGT) whichwould be available to Alasdair if he acquires the warehouse and leases it to Gallus & Co, rather than toan unconnected tenant. (4 mar

[试题](c) Discuss the reasons why the net present value investment appraisal method is preferred to other investmentappraisal methods such as payback, return on capital employed and internal rate of return. (9 marks)

[主观题]Please state why the position you have applied for is appropriate for you; why you have selected Hongkong Bank and what your career objectives are。

[主观题]Please state why you chose to follow these activities and how they have contributed to your personal development. You may wish to give details of your role whether anyone else was involved and any difficulties you encountered。

[试题](b) (i) State the condition that would need to be satisfied for the exercise of Paul’s share options in Memphisplc to be exempt from income tax and the tax implications if this condition is not satisfied.(2 marks)

[单选题]F．or these reasons,I believe that lawmakers need to legislate (立法) against spam.Spammers should be fined,and perhaps sent to prison if they continue to disturb people.E-mail is a tool which helps people all over the world to communicate conveniently,

[试题](b) Explain why making sales of Sabals in North America will have no effect on Nikau Ltd’s ability to recover itsinput tax. (3 marks)Notes: – you should assume that the corporation tax rates and allowances for the financial year to 31 March 2007will c