题目内容

所谓降职的条件，就是作出()。

A. 降职决定所依据的法律事实
B. 降职决定所依据的具体情况
C. 降职决定所依据的工作表现
D. 降职决定所依据的个人品质

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(a) The following information relates to the draft fi nancial statements of Deltoid.
Summarised statements of fi nancial position as at:
Summarised income statements for the years ended:
The following additional information is available:
(i) Property, plant and equipment is made up of:
(ii) On 1 July 2009 there was a bonus issue of shares from share premium of one new share for every 10 held.
On 1 October 2009 there was a fully subscribed cash issue of shares at par.
(iii) The 10% loan note is due for repayment on 30 June 2010. Deltoid is in negotiations with the loan provider to refi nance the same amount for another fi ve years.
(iv) The fi nance costs are made up of:
For year ended:
Required:
(i) Prepare a statement of cash fl ows for Deltoid for the year ended 31 March 2010 in accordance with IAS 7 Statement of cash fl ows, using the indirect method; (12 marks)
(ii) Based on the information available, advise the loan provider on the matters you would take into consideration when deciding whether to grant Deltoid a renewal of its maturing loan note. (8 marks)
(b) On a separate matter, you have been asked to advise on an application for a loan to build an extension to a sports club which is a not-for-profi t organisation. You have been provided with the audited fi nancial statements of the sports club for the last four years.
Required:
Identify and explain the ratios that you would calculate to assist in determining whether you would advise that the loan should be granted. (5 marks)

小张2001年9月大学毕业后考上了县公安局的国家公务员，表现比较突出，在当年的年度考核中即被确定为优秀等次。经过了半年试用期的考察，小张被任命为科员，定为十三级。在一桩重大案件侦破过程中，小张利用他的专业知识发挥了重要作用，局里决定给予他记二等功的奖励。2002年年底，局里决定提拔小张为副科长，并为他安排了为期十五天的初任培训。试分析在这个过程中，哪些是不合理的，哪些是合理的。答案要点： (1)公务员的试用期。 (2)公务员奖励。 (3)公务员级别。 (4)公务员晋升。 (5)公务员培训

怎样正确理解我国公务员制度所规定的公务员降职的含义？

公务员职务升降制度，是公务员升职和降职的、、、、等方面规定和规范的总称。