题目内容

试题五（共 15 分）
阅读以下说明，回答问题 1 至问题4，将解答填入答题纸的对应栏内。
【说明】
企业的 IT 管理工作有三层架构：IT 战略规划、IT 系统管理和 IT 技术及运作管理。IT 系统管理位于中间，起着承上启下的核心作用。IT 系统管理是 IT 的高效运作和管理，而不是 IT 战略规划。IT 战略规划关注战略层面的问题，IT 系统管理是确保战略得到有效执行的战术性和运作性活动，两者的性质不同，目标也不同。
【问题 1】（4 分）
写出企业 IT 系统管理的基本目标。
【问题 2】（2 分）
在 IT 系统管理中，用于管理的关键 IT 资源包括计算机、打印机、扫描仪、操作系统、中间件、通信线路、企业网络服务器以及企业生产和管理过程中所涉及到的一切文件、资料、图表和数据等。这些用于管理的关键资源，可以归为哪四类？
【问题 3】（6 分）
IT 系统管理的通用体系架构，可以分为哪三个部分？请简要说明。
【问题 4】（3 分）
系统管理预算可以帮助 IT 部门在提供服务的同时加强成本/收益分析，提高 IT 投资效益。企业 IT 预算大致可以分为三个方面：技术成本、服务成本和组织成本的预算，而且每项成本所包括的具体内容也不相同。图 5.1 的左边为三项成本，右边为三项成本的具体项目。请按图 5.1中的示范，用箭线表示他们的对应关系。

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2 The directors of Vident, a public limited company, are reviewing the impact of IFRS2 ‘Share-based Payment’ on the
financial statements for the year ended 31 May 2005 as they wish to adopt the IFRS early. However, the directors of
Vident are unhappy about having to apply the standard and have put forward the following arguments as to why they
should not recognise an expense for share-based payments:
i. they feel that share options have no cost to their company and, therefore, there should be no expense charged
in the income statement.
ii. they do not feel that the expense arising from share options under IFRS2 actually meets the definition of an
expense under the ‘Framework’ document.
iii. the directors are worried about the dual impact of the IFRS on earnings per share, as an expense is shown in
the income statement and the impact of share options is recognised in the diluted earnings per share calculation.
iv. they feel that accounting for share-based payment may have an adverse effect on their company and may
discourage it from introducing new share option plans.
The following share option schemes were in existence at 31 May 2005:
The price of the company’s shares at 31 May 2005 is $12 per share and at 31 May 2004 was $12·50 per share.
The performance conditions which apply to the exercise of executive share options are as follows:
Performance Condition A
The share options do not vest if the growth in the company’s earnings per share (EpS) for the year is less than 4%.
The rate of growth of EpS was 4·5% (2003), 4·1% (2004), 4·2% (2005). The directors must still work for the
company on the vesting date.
Performance Condition B
The share options do not vest until the share price has increased from its value of $12·50 at the grant date (1 June
2004) to above $13·50. The director must still work for the company on the vesting date.
No directors have left the company since the issue of the share options and none are expected to leave before June
2007. The shares vest and can be exercised on the first day of the due month.
The directors are unsure as to whether the share options granted to Van Heflin on 1 June 2002 should be accounted
for using IFRS2 as they were granted prior to the publication of the original Exposure Draft (7 November 2002).
Additionally the directors are also uncertain about the deferred tax implications of adopting IFRS2. Vident operates in
a country where a tax allowance will not arise until the options are exercised and the tax allowance will be based on
the option’s intrinsic value at the exercise date.
Assume a tax rate of 30%.
Required:
Draft a report to the directors of Vident setting out:
(a) the reasons why share-based payments should be recognised in financial statements and why the directors’
arguments are unacceptable; (9 marks)

有经营所得的事业单位应就其所得依法缴纳企业所得税。()

凡生产性外商投资企业均可享受"免二减三"的所得税优惠。 ()

因纳税人、扣缴义务人计算错误等失误，未缴或者少缴税款的，税务机关在三年内可以追征税款，但一般不加收滞纳金。 ()