(c) (i) Provide three examples of personal financial planning protection products that would be of use in
Henry’s situation. Justify your selections by reference to the type of protection provided. (6 marks)
第1题:
(c) Prepare brief notes for the proposed meeting with Charles and Jane. Clearly identify the further information
you would need in order to advise them more fully and suggest appropriate personal financial planning
protection products, in respect of both death and serious illness. (9 marks)
You should assume that the income tax rates and allowances for the tax year 2005/06 and the corporation tax
rates for the financial year 2005 apply throughout this question.
When considering the shortfall
– The family’s expenditure is likely to increase as the children get older, particularly if there is a need for school fees.
– There will be a need for some cash immediately to pay for the cost of the funeral.
– It is assumed that the whole of Jane’s estate has been left to Charles such that there will be no inheritance tax on her
death.
– The shortfall may be reduced by:
(i) State benefits and tax credits.
(ii) Expenditure on non-essential items, e.g. holidays and entertainment included in the annual expenditure of
£45,500.
(iii) The income generated by Charles if he were to return to work.
– The shortfall may be increased by additional child-care costs due to Charles being a single parent, particularly if he
returns to work full-time.
Further information required
– The level of state benefits and tax credits available to Charles.
– The current level of expenditure on non-essential items.
– The costs of child-care if Charles were to return to work.
– Details of any wills made by Charles or Jane.
– Whether Charles’ investment properties could be sold and the proceeds invested in assets with a higher annual return.
– Whether there is any value in Speak Write Ltd independent of Jane, such that the company could be sold after Jane’s
death.
Other related issues
– The couple should consider making provision for their retirement via pension contributions or some other form. of long
term investment plan.
– The couple should recognise that there would be significant financial problems if Jane were to become seriously ill. In
addition to the family’s income falling as set out above, its expenditure would probably increase.
Protection products
– Term life assurance
A qualifying life policy would pay out a tax-free lump sum on Jane’s death.
– Permanent health insurance
Would provide a regular income if Jane were unable to work due to illness.
– Critical illness insurance
Would provide a capital sum in the event of Jane being diagnosed with an insured illness.
第2题:
(c) With specific reference to Hugh Co, discuss the objective of a review engagement and contrast the level of
assurance provided with that provided in an audit of financial statements. (6 marks)
第3题:
The finance director of Blod Co, Uma Thorton, has requested that your firm type the financial statements in the form
to be presented to shareholders at the forthcoming company general meeting. Uma has also commented that the
previous auditors did not use a liability disclaimer in their audit report, and would like more information about the use
of liability disclaimer paragraphs.
Required:
(b) Discuss the ethical issues raised by the request for your firm to type the financial statements of Blod Co.
(3 marks)
第4题:
第5题:
Would you mind if I use your car? Of course not.()
第6题:
A customer has 20 E1s to add between far-end nodes in an SNCP ring. What type of circuit would you recommend?()
第7题:
Which of the following disk protection methods would be used to provide the maximum amount of data availability()
第8题:
Apply the TemplateContainerAttribute to a property of type ITemplate. Pass the type of the template's naming container as the argument to the attribute.
Apply the TemplateContainerAttribute to the user control's class declaration.
Implement a property of type INamingContainer in the user control's code-behind class.
Implement a property of type ITemplate in the user control's code-behind class.
Define a new class that inherits from the ITemplate interface. Implement the InstantiateIn method of the ITemplate interface.
第9题:
RAID 0
RAID 1
RAID 3
RAID 5
第10题:
第11题:
RAID 0
RAID 1
RAID 3
RAID 5
第12题:
a gas mask certified by the Mine Safety and Health Administration
the same self-contained breathing apparatus required with the fireman's outfit
an oxygen breathing apparatus,provided that the device has been inspected within three years
a portable ventilation system that will provide a complete change of air every three minutes
第13题:
(c) Describe the examination procedures you should use to verify Cusiter Co’s prospective financial information.
(9 marks)
第14题:
(ii) Identify and explain the potential financial statement risks caused by the breach of planning regulations
discussed in the press cutting. (6 marks)
第15题:
A、freeway
B、higherway
C、superway
D、driveway
第16题:
A customer has 2 DS1s to add between adjacent nodes in a UPSR ring. What type of circuit should you recommend?()
第17题:
Which of the following RAID levels would provide the BEST performance with no fault protection?()
第18题:
Which of the following RAID levels would provide the BEST performance with no fault protection?()
第19题:
You are developing a Web application to display products. Products are displayed on different pages on your Web site. You want to create a user control to manage the display of products. You need a default visual implementation of the UI of the user control. In addition, you need to provide developers with the flexibility to change the layout and controls of the UI. Which three actions should you perform? ()
第20题:
LO-PATH circuits
HO-PATH circuits
1:1 protection circuits
1:N protection circuits
LO-PATH tunnel circuits
第21题:
RAID0
RAID1
RAID3
RAID5
第22题:
第23题: