别的观点是买入即研究跟踪，并不是买入就持有，优秀的股票也有可能变坏，股票没有质量三包，另外作者也提牛熊》内容简介：香港著名基金经理黄国英有20年的投资经验，由于固守换股不清仓的“牛到他自身的惨烈亏损，无不提醒安全更重要.... 全胜牛熊读后感，来自卓越网上书店的网友：应该说作者还比较诚实，不过我并不认为他是个彻底的价值投资者，他的投资我想赌性和投机性更浓，最近几年可能业绩比较好，但我归结于他运气比较好。别忘了他在97,98年还亏损掉9成的资金，而他又是做技术分析起家的，在08年年末能保持不亏，还是靠着在衍生品上赌对方向扳回的。至于什么他的“买入并关注”的动态价值投资法其实也没......

Alvin runs a business selling expensive cars. Last Monday he mistakenly placed a notice on one car indicating that it was for sale for £5,000 when in fact its real price was £25,000. Bert later noticed the sign and, recognising what a bargain it was, immediately indicated to Alvin that he accepted the offer and would take the car for the indicated amount. Alvin, however, told Bert that there had been a mistake and that the true price of the car was £25,000. Bert insisted that he was entitled to get the car at the lower price, and when Alvin would not give it to him at that price Bert said that he would sue Alvin. After Bert had left, Alvin changed the price on the car to £25,000 and subsequently Cat came in and said she would like to buy the car, but that she would have to arrange finance. On Tuesday Del came by and offered Alvin the full £25,000 cash there and then and Alvin sold it to him. Required: Advise Alvin, Bert, Cat and Del as to their rights and liabilities in the law of contract. (10 marks) 【答案】 This question requires candidates to analyse the problem scenario from the perspective of contract law paying particular regard to the rules relating to: invitation to treat, offers, and option contracts. The scenario involves three distinct cases which should be dealt with in turn in applying the following rules of contract law. Alvin and Bert The price notice on the car did not constitute a legal offer, it was merely an invitation to treat. As such it is not an offer to sell but merely an invitation to others to make offers. The point of this is that the person extending the invitation is not bound to accept any offers made to them as may be seen in Fisher v Bell (1961) in which it was held that having switch-blade knives in the window of a shop was not the same as offering them for sale. Consequently Bert is not in a position to sue Alvin. Alvin and Cat An offeror may withdraw their offer at any time before it has been accepted and once revoked it is no longer open to the offeree to accept the original offer. Also a promise to keep an offer open is only binding where there is a separate contract to that effect. This is known as an option contract, and the offeree must provide additional consideration for the promise to keep the offer open. If not, then the offeror can simply withdraw the offer under the normal rules relating to revocation of offers. As Cat did not provide any consideration to form an option contract, Alvin is not bound to wait for her to return and can sell the car to anyone else if he so chooses. Alvin and Del This is a perfectly ordinary contract. The fact that Alvin had previously contracted not to sell it, does not affect Del and he is entitled to take good title to the car.  ACCA特许公认会计师F段+OBU本科学位班【签约班】                  高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年                查看折扣  ACCA特许公认会计师P段【签约班】                                         名师授课，签约过

Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. Each question is worth 2 marks. Which TWO of the following errors would cause the total of the debit column and the total of the credit column of a trial balance not to agree? (1) A transposition error was made when entering a sales invoice into the sales day book (2) A cheque received from a customer was credited to cash and correctly recognised in receivables  (3) A purchase of non-current assets was omitted from the accounting records (4) Rent received was included in the trial balance as a debit balance  A 1 and 2  B 1 and 3  C 2 and 3  D 2 and 4   Answer: D ACCA特许公认会计师F段+学士学位【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： ACCA新手入门该如何安排学习计划？学习ACCA到底有什么收获？ ACCA会员权利 & 义务知多少 ACCA会员分享 | 会计人成长重在“宽度”与“高度”      

圣安德鲁斯大学是一所顶尖公立研究型的大学，它坐落在英国苏格兰东海岸，上面是苏格兰的第一所大学，同时也是英语世界里面仅次于牛津剑桥的第三所的古老的大学。 想要进入圣安德鲁斯大学，大家就应该要知道一些录取的要求，本科预科学历要求高三完成成绩要求平均分是八十分以上，语言要求雅思5.5分，本科的话，学历的要求就是预科完成，预科成绩最低六十分部分的专业需要达到65分语言的要求，雅思6.5分，对于做事来说学历要求学士学位成绩要求平均分在85分以上语言的要求雅思6.5分。 大家需要准备的材料，有本科预科的话需要成绩单，护照，申请报名表，雅思成绩单，高中毕业证书如果是本科的话，就要准备月考成绩单，护照，申请报名表，雅思成绩单，如果是硕士的话，需要准备学位证书，毕业证书，成绩单，申请报名单，雅思成绩单，个人陈述和推荐信。 申请的时间是在秋季的9月份，但是预科和本科还有硕士申请，建议大家提早一年申请，这样才能够做好充足的准备。

Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. Each question is worth 2 marks. Which of the following statements are TRUE of limited liability companies? (1) The company’s exposure to debts and liability is limited  (2) Financial statements must be produced (3) A company continues to exist regardless of the identity of its owners A 1 and 2 only B 1 and 3 only C 2 and 3 only  D 1, 2 and 3   Answer: C ACCA特许公认会计师F段+学士学位【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： ACCA准考证打印（附教程） 5大ACCA学习利器！ 【考试攻略】最全ACCA笔考攻略（超详细）  

不懂，所看到的只是一个又一个故事。至于故事背后的东西，就不得而知了。中学的时候，在课本上又学过《庖丁解牛》，只是作为古文阅读的材料，而不是思想政治课的教材。再后来，在金庸的《书剑恩仇录》中再次读到《庖丁解牛》。在金庸的笔下，《庄子》又成了一本武术秘籍。而陈家洛从中领悟到了高深的武术绝技。真神了。那么，《庄子》到底是本什么样的书呢？我想，一百个人读庄子会有一百种感悟吧。 前几天，先是下载了于丹在百家讲坛播出的《庄子心得》，后在新浪上看了傅佩荣的《庄子》，似有所悟。但是，只是一个模模糊糊的感觉。说不清楚道牛不明白。呵呵，看来，真是“道可道，非常道”啊。 在庄子的笔下，有大人物，也有名不见经传的小人物。而庄子尤其擅长于写小人物的不平凡，就如庖丁解牛中的那个庖丁。庖丁，也就是一个厨子而已，没名没姓的。但是，就是这个小人物，却拥有了不平凡的技艺。你看“庖丁为文惠君解牛。手之所触，肩之所倚，足之所履，膝之所踦，砉然向然，奏刀——然，莫不中音：合于《桑林》之舞，乃中《经首》之会。”，再看“良庖岁更刀，割也；族庖月更刀，折也。今臣之刀十九年矣，所解数干牛矣，而刀刃若

Please use the space provided on the inside cover of the Candidate Answer Booklet to indicate your chosen answer to each multiple choice question. Each question is worth 2 marks. A company receives rent from a large number of properties. The total received in the year ended 30 April 20X6 was $481,200. The following were the amounts of rent in advance and in arrears at 30 April 20X5 and 20X6:                                                                     30 April 20X5        30 April 20X6                                                                                 $                       $ Rent received in advance                                   28,700              31,200 Rent in arrears (all subsequently received)        21,200              18,400 What amount of rental income should appear in the company’s statement of profit or loss for the year ended 30 April 20X6? A $486,500 B $460,90900 C $501,500 D $475,900 Answer： D                                                                $ Balance b/f (advance)                      28,700 Balance b/f (arrears)                       (21,200) Cash received                                 481,200 Balance c/f (advance)                     (31,200) Balance c/f (arrears)                         18,400                                                      ––––––––                                                        475,900                                                      ––––––––   ACCA特许公认会计师F段+学士学位【签约班】 高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年 查看折扣 ACCA特许公认会计师P段【签约班】 名师授课，签约过关有保障！不过免费重读1年 查看折扣 ACCA特许公认会计师全科【签约班】 名师授课，助您零基础直达ACCA初级 查看折扣 更多精彩： 上班族如何高效复习备考ACCA？ ACCA F1科目考试重点，必看！ ACCA新手入门该如何安排学习计划？学习ACCA到底有什么收获？    

In relation to the Companies Act, 2006, explain the duty of directors to promote the success of the company, and to whom such a duty is owed. (10 marks) 【答案】 By virtue of s.172 Companies Act 2006 a director of a company must act in the way he considers would be most likely to promote the success of the company for the benefit of its members as a whole. Specifically the director must consider the following: – the likely consequences of any decision in the long-term; – the interests of the company’s employees; – the need to foster the company’s business relationships with suppliers, customers and others; – the impact of the company’s operations on the community and the environment; – the desirability of the company maintaining a reputation for high standards of business conduct; and – the need to act fairly as between members of the company. The above list is not exhaustive, and merely highlights areas of particular importance for the directors to focus on. The actual decision as to what will promote the success of the company has to be taken in good faith by the directors. This ensures that business decisions on, for example, strategy and tactics are for the directors, and not subject to decision by the courts. Subsection 172(2) provides that where, or to the extent that, the purposes of the company consist of, or include, purposes other than the benefit of its members, then the reference to promoting the success of the company for the benefit of its members in subsection (1) is to be read as referring to achieving those other purposes. This subsection is aimed at, essentially, but not exclusively, charitable companies and community interest companies. Consequently where the purpose of the company is other than the benefit of its members, the directors must act in the way they consider, in good faith, would be most likely to achieve that purpose. Where the company is partially for the benefit of its members and partly for other purposes, the extent to which those other purposes apply in place of the benefit of the members is a matter for directors to determine, once again, in good faith. Subsection 172(3) provides that the general duty is subject to any specific enactment or rule of law requiring directors to consider or act in the interests of creditors of the company. This formally recognises that the duty to the shareholders is displaced when the company is insolvent or is heading towards insolvency. For example, s.214 of the Insolvency Act 1986 provides a mechanism under which the liquidator can require the directors to contribute towards the funds available to creditors in an insolvent winding up, where they ought to have recognised that the company had no reasonable prospect of avoiding insolvent liquidation and then failed to take all reasonable steps to minimise the loss to creditors. As directors owe their duties to the company (see Percival v Wright (1902)) it is apparent that many of the duties set out in s.172 (1) are not capable of being enforced if the company itself, or members of the company, does not wish to enforce those duties.  ACCA特许公认会计师F段+OBU本科学位班【签约班】                  高级商业会计证书+英国牛津布鲁克斯大学学士学位 不过重读1年                查看折扣  ACCA特许公认会计师P段【签约班】                                         名师授课，签约过