(b) Describe with suitable calculations how the goodwill arising on the acquisition of Briars will be dealt with in

the group financial statements and how the loan to Briars should be treated in the financial statements of

B．riars for the year ended 31 May 2006. (9 marks)

[试题](b) Comment (with relevant calculations) on the performance of the business of Quicklink Ltd and CelerTransport during the year ended 31 May 2005 and, insofar as the information permits, its projectedperformance for the year ending 31 May 2006. Your a

[试题](b) a discussion (with suitable calculations) as to how the directors’ share options would be accounted for in thefinancial statements for the year ended 31 May 2005 including the adjustment to opening balances;(9 marks)

[试题](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)

[试题](b) Describe the skills that a counsellor should possess. (14 marks)

[试题](b) Describe the advantages of external recruitment. (5 marks)

[试题](b) Describe the principal matters that should be included in your firm’s submission to provide internal auditservices to RBG. (10 marks)

[试题](b) Describe the potential benefits for Hugh Co in choosing to have a financial statement audit. (4 marks)

[单选题]Themillionsofcalculationsinvolved,hadtheybeendonebyhand,__________allpracticalvaluebythetimetheywerefinished.A)hadlostB)wouldhavelostC)wouldloseD)shouldhavelost

[试题](b) Briefly describe the way in which a ‘person specification’ differs from a ‘job description’. (3 marks)

[试题](b) Describe the content of a reference. (5 marks)