(b) (i) Discuss the main factors that should be taken into account when determining how to treat gains and

losses arising on tangible non-current assets in a single statement of financial performance. (8 marks)

[试题](b) Discuss FOUR factors that distinguish service from manufacturing organisations and explain how each ofthese factors relates to the services provided by the Dental Health Partnership. (5 marks)

[主观题](c) Discuss the factors that might influence whether the initial bid is likely to be accepted by the shareholders of Wragger plc.

[试题](ii) Briefly discuss TWO factors which could reduce the rate of return earned by the investment as per theresults in part (a). (4 marks)

[试题](b) (i) Discuss the relationship between the concepts of ‘business risk’ and ‘financial statement risk’; and(4 marks)

[试题](d) Discuss the main benefits that might accrue from the successful implementation of a Total QualityManagement programme by the management of the combined entity. (5 marks)

[名词解释] 爱不释手ài bù shì shǒu

[名词解释] 美不胜收měi bù shèng shōu

[名词解释] 赔不是péi bú shì

[试题](d) (i) Discuss why it may not be possible to provide a high level of assurance over the stated key performanceindicators; and (4 marks)

[名词解释] 哀兵必胜 āi bīnɡ bì shânɡ