题目内容
我国国家机关工作人员的任免工作正朝着_________、_________的方向发展。
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直接接触药品的包装材料和容器，必须符合()要求。
对于违反行政纪律情节较重，给国家和人民利益造成较大损失或者不良后果的国家公务员，应给予()。
In addition to this Picant agreed to pay a further amount on 1 April 2010 that was contingent upon the post-acquisition performance of Sander. At the date of acquisition Picant assessed the fair value of this contingent consideration at $4·2 million, but by 31 March 2010 it was clear that the actual amount to be paid would be only $2·7 million (ignore discounting). Picant has recorded the share exchange and provided for the initial estimate of $4·2 million for the contingent consideration.
On 1 October 2009 Picant also acquired 40% of the equity shares of Adler paying $4 in cash per acquired share and issuing at par one $100 7% loan note for every 50 shares acquired in Adler. This consideration has also been recorded by Picant.
Picant has no other investments.
The summarised statements of fi nancial position of the three companies at 31 March 2010 are:
(i) At the date of acquisition the fair values of Sander’s property, plant and equipment was equal to its carrying amount with the exception of Sander’s factory which had a fair value of $2 million above its carrying amount. Sander has not adjusted the carrying amount of the factory as a result of the fair value exercise. This requires additional annual depreciation of $100,000 in the consolidated fi nancial statements in the post-acquisition period.
Also at the date of acquisition, Sander had an intangible asset of $500,000 for software in its statement of fi nancial position. Picant’s directors believed the software to have no recoverable value at the date of acquisition and Sander wrote it off shortly after its acquisition.
(ii) At 31 March 2010 Picant’s current account with Sander was $3·4 million (debit). This did not agree with the equivalent balance in Sander’s books due to some goods-in-transit invoiced at $1·8 million that were sent by Picant on 28 March 2010, but had not been received by Sander until after the year end. Picant sold all these goods at cost plus 50%.
(iii) Picant’s policy is to value the non-controlling interest at fair value at the date of acquisition. For this purpose Sander’s share price at that date can be deemed to be representative of the fair value of the shares held by the non-controlling interest.
(iv) Impairment tests were carried out on 31 March 2010 which concluded that the value of the investment in Adler was not impaired but, due to poor trading performance, consolidated goodwill was impaired by $3·8 million.
The following information is relevant:
(v) Assume all profi ts accrue evenly through the year.
Required:
(a) Prepare the consolidated statement of fi nancial position for Picant as at 31 March 2010. (21 marks)
(b) Picant has been approached by a potential new customer, Trilby, to supply it with a substantial quantity of goods on three months credit terms. Picant is concerned at the risk that such a large order represents in the current diffi cult economic climate, especially as Picant’s normal credit terms are only one month’s credit. To support its application for credit, Trilby has sent Picant a copy of Tradhat’s most recent audited consolidated fi nancial statements. Trilby is a wholly-owned subsidiary within the Tradhat group. Tradhat’s consolidated fi nancial statements show a strong statement of fi nancial position including healthy liquidity ratios.
Required:
Comment on the importance that Picant should attach to Tradhat’s consolidated fi nancial statements when deciding on whether to grant credit terms to Trilby. (4 marks)
某局是一个有几十年历史的老单位，为社会主义建设干了不少实事，政绩不凡，在公众心目中有较好的形象。局长在这个单位待了近20年，从科员升科长，从科长升处长，从处长升局长。几年前他当了局的一把手以后，很重视搞好与同事的关系，很能体贴部属的甘苦。他想，自己能当上局长全靠老同事们的支持，只有给他们晋升提拔，才能对得起他们，才能维护自己的领导地位。于是，他多方努力，说通上级，打通关节，在局内增设了机构，多设了副职，使许多老同事、老部属得到了晋升。这样一来，这个局原来只有4个处，现在扩展为8个处；原来每个处辖3个科，现在扩展为5～6个科；原来每个处(科)只设2～3个处(科)长、副处(科)长，现在扩展为5～8个处(科)长、副处(科)长。有一个处，正副处长共8人，群众戏称为“八大处”；有一个科有正副科长5人，群众戏称为“五官科”。这个局长原以为这是一种巧安排，既照顾了老同事、老部属，又加强了自己的领导地位，人多好办事，工作一定能更好地开展，而实际上事与愿违：由于机构臃肿，人员素质不高，造成互相扯皮，办不成事，这位局长吃了苦头，这个局的工作也受到影响。 试分析案例中的问题并提出相应的建议。 答案要点： (1)案例中的问题。 (2)公务员机构编制的相关规定。 (3)晋升的意义。 (4)升降的原则。 (5)相关的对策与建议。
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