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任务导向型领导者

()、()等必要场所应配备急救箱，应根据生产实际存放相应的急救药品，并指定专人经常检查、补充或更换。

(a) Tangier is a public listed company. Its summarised financial statements for the years ended 31 March 2012 and the comparative figures are shown below.
Statements of comprehensive income for the year ended 31 March:
Statements of financial position as at 31 March:
The following information is relevant:
Depreciation/amortisation charges for the year ended 31 March 2012 were:
There were no sales of non-current assets during the year, although property has been revalued.
Required:
Prepare the statement of cash flows for the year ended 31 March 2012 for Tangier in accordance with the indirect method in accordance with IAS 7 Statement of cash flows. (11 marks)
(b) The following additional information has been obtained in relation to the operations of Tangier for the year ended 31 March 2012:
(i) On 1 June 2011, Tangier won a tender for a new contract to supply Jetside with aircraft engines that Tangier manufactures under a recently-acquired licence. The bidding process was very competitive and Tangier had to increase its manufacturing capacity to fulfil the contract.
(ii) Tangier also decided to invest in Raremetal by acquiring 8% of its equity shares in order to secure supplies of specialised materials used in the manufacture of the engines. No dividends were received from Raremetal nor had the value of its shares changed since acquisition.
(iii) Tangier revalued its property during the year to facilitate the issue of the 10% loan notes.
On seeing the results for the first time, one of the company’s non-executive directors is disappointed by the current year’s performance.
Required:
Explain how the new contract and its related costs may have affected Tangier’s operating performance, identifying any further information that may be useful to your answer.
Your answer may be supported by appropriate ratios (up to 4 marks available), but ratios and analysis of working capital are not required. (14 marks)

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