题目内容

3 The Specialist Clothing Company Ltd (SCC Ltd) is a manufacturer of a wide range of clothing. Its operations are
organised into five divisions which are as follows:
(i) Fashion
(ii) Industrial
(iii) Leisure
(iv) Children
(v) Footwear
The Fashion division manufactures a narrow range of high quality clothing which is sold to a leading retail store which
has branches in every major city in its country of operation. The products have very short life cycles.
The Industrial division manufactures a wide range of clothing which has been designed for use in industrial
environments. In an attempt to increase sales volumes, SCC Ltd introduced the sale of these products via mail order
with effect from 1 June 2005.
The Leisure division manufactures a narrow range of clothing designed for outdoor pursuits such as mountaineering
and sky diving, which it markets under its own, well-established ‘Elite’ brand label.
The Children division manufactures a range of school and casual wear which is sold to leading retail stores.
The Footwear division manufactures a narrow range of footwear.
The management accountant of SCC Ltd has gathered the following actual and forecast information relating to the five
divisions:
Required:
(a) Use the Boston Consulting Group matrix in order to assess the competitive position of SCC Ltd. (10 marks)

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The company sells its products in department stores throughout the world. Prochain insists on creating its own selling
areas within the department stores which are called ‘model areas’. Prochain is allocated space in the department store
where it can display and market its fashion goods. The company feels that this helps to promote its merchandise.
Prochain pays for all the costs of the ‘model areas’ including design, decoration and construction costs. The areas are
used for approximately two years after which the company has to dismantle the ‘model areas’. The costs of
dismantling the ‘model areas’ are normally 20% of the original construction cost and the elements of the area are
worthless when dismantled. The current accounting practice followed by Prochain is to charge the full cost of the
‘model areas’ against profit or loss in the year when the area is dismantled. The accumulated cost of the ‘model areas’
shown in the balance sheet at 31 May 2006 is $20 million. The company has estimated that the average age of the
‘model areas’ is eight months at 31 May 2006. (7 marks)
Prochain acquired 100% of a sports goods and clothing manufacturer, Badex, a private limited company, on 1 June
2005. Prochain intends to develop its own brand of sports clothing which it will sell in the department stores. The
shareholders of Badex valued the company at $125 million based upon profit forecasts which assumed significant
growth in the demand for the ‘Badex’ brand name. Prochain had taken a more conservative view of the value of the
company and estimated the fair value to be in the region of $108 million to $112 million of which
$20 million relates to the brand name ‘Badex’. Prochain is only prepared to pay the full purchase price if profits from
the sale of ‘Badex’ clothing and sports goods reach the forecast levels. The agreed purchase price was $100 million
plus a further payment of $25 million in two years on 31 May 2007. This further payment will comprise a guaranteed
payment of $10 million with no performance conditions and a further payment of $15 million if the actual profits
during this two year period from the sale of Badex clothing and goods exceed the forecast profit. The forecast profit
on Badex goods and clothing over the two year period is $16 million and the actual profits in the year to 31 May
2006 were $4 million. Prochain did not feel at any time since acquisition that the actual profits would meet the
forecast profit levels. (8 marks)
After the acquisition of Badex, Prochain started developing its own sports clothing brand ‘Pro’. The expenditure in theperiod to 31 May 2006 was as follows:
The costs of the production and launch of the products include the cost of upgrading the existing machinery
($3 million), market research costs ($2 million) and staff training costs ($1 million).
Currently an intangible asset of $20 million is shown in the financial statements for the year ended 31 May 2006.
(6 marks)
Prochain owns a number of prestigious apartments which it leases to famous persons who are under a contract of
employment to promote its fashion clothing. The apartments are let at below the market rate. The lease terms are
short and are normally for six months. The leases terminate when the contracts for promoting the clothing terminate.
Prochain wishes to account for the apartments as investment properties with the difference between the market rate
and actual rental charged to be recognised as an employee benefit expense. (4 marks)
Assume a discount rate of 5·5% where necessary.
Required:
Discuss how the above items should be dealt with in the financial statements of Prochain for the year ended
31 May 2006 under International Financial Reporting Standards.
(25 marks)

《节能法》如何要求县级以上各级人民政府开展节能技术研究开发工作？

我国的重点用能单位是怎么确定的？

【问题3】（6分）
请根据本题要求完善任务Taskl（图5-4）和任务Task2（图5-5）的程序代码，填补图中的空缺，将答案填写在答题纸的对应栏中。
图 5-4 任务1 的程序
图 5-5 任务2 的程序