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模式(Managing Contractor)的内涵是：业主方委托一个施工单位或由多个施工单位组成的施工联合体或施工合作体作为施工总包管理单位，业主方另委托其他施上单位作为分包单位进行施工。
A．平行承发包
B．工程总承包
C．施工总承包
D．施工总承包管理
答案
更多“模式（Managing Contractor)的内涵是：业主方委托一个施工单位或由多个施工单位组成的施工联合”相关的问题
第1题
模式(Managing Contractov)的内涵是：业主方委托一个施工单位或由多个施工单位组成的施工联合体或施工合作体作为施工总包管理单位，业主方另委托其他施工单位作为分包单位进行施工。
A．平行承发包
B．工程总承包
C．施工总承包
D．施工总承包管理
第2题
attempting this question.
Quicklink Ltd operates in the distribution and haulage industry and has achieved significant growth since its formation
in 1997. Its main activities comprise the door-to-door delivery of mail, parcels and industrial machinery.
The information contained in notes (i–vii) below relates to Quicklink Ltd in respect of the year ended 31 May
2005 and changes planned in the year ending 31 May 2006.
(i) Contracted clients were charged at the following rates during the year ended 31 May 2005: Mail ￡6 per delivery,
Parcels ￡10 per delivery and Machinery ￡200 per delivery.
(ii) Rates for non-contract clients during each of the years ended 31 May 2005 and year ending 31 May 2006,
were/are based upon the contracted client rates per delivery plus an additional percentage fee per delivery
charged to non-contract clients as follows:
Activity Additional Fee
Mail 40%
Parcel 20%
Machinery 50%
(iii) On 1 June 2003, Quicklink Ltd entered into a fixed price contract for the provision of fuel for its delivery vehicles
for the three-year period ending 31 May 2006. For the year ending 31 May 2006 fuel costs will be as follows:
(a) ￡0·10 per kilometre in respect of the delivery of mail and parcels
(b) ￡0·50 per kilometre in respect of the delivery of industrial machinery.
Each vehicle owned by Quicklink Ltd is in use for 340 days per annum.
(iv) Employee salaries were paid throughout the year ended 31 May 2005 at a rate of ￡26,400 per employee, per
annum.
(v) Sundry operating costs (excluding fuel and salaries) of Quicklink Ltd amounted to ￡3,000,000 during the year
ended 31 May 2005.
(vi) The board of directors expect that for the year ending 31 May 2006 the following will apply:
(a) contract rates of Quicklink Ltd business will increase by 5%
(b) sales volumes are expected to remain at the same level as in the year ended 31 May 2005
(c) salaries and other operating expenses will increase by 4%.
(vii) The board of directors agreed to purchase Celer Transport, an unincorporated business, which was founded in
December 2001. The purchase took effect on 1 June 2005. Celer Transport has main activities comprising the
delivery of mail, parcels and processed food. The managing director of Quicklink Ltd has expressed his view that
‘the acquisition of the Celer Transport business would constitute a good strategic move even though it is expected
to make a loss of ￡50,000 during the year ending 31 May 2006’.
The information contained in notes (viii–xii) below relates to the business of Celer Transport in respect of the year
ending 31 May 2006:
(viii) A distinctive competence of the Celer Transport business relates to its success in winning contracts with major
food producers. Each contract is for a fixed term of three years and all contracts were renewed on 1 June 2005.
Contract values per annum are as follows:
Number of contracts Value per contract (￡)
4 225,000
6 150,000
9 100,000
(ix) (1) The sales volume of mail and parcel deliveries to Celer Transport clients is expected to increase by 10% per
annum with effect from 1 June 2005. It is intended to use the client billing rates of Quicklink Ltd that were
in application during the year ended 31 May 2005 as the basis of charging for mail and parcel deliveries to
Celer Transport clients during the year ending 31 May 2006. This is due to the fact that Quicklink Ltd had
higher client billing rates than Celer Transport and the board of directors recognised that it would have been
difficult to adopt company-wide billing rates with effect from 1 June 2005.
(2) During the year ended 31 May 2005 the billing rates of Celer Transport in respect of contract and noncontract
mail and parcel deliveries were 90% of the level of the rates charged by Quicklink Ltd.
(x) Fuel requirements for the Celer Transport business activities are forecast to cost ￡0·12 per kilometre for mail and
parcel deliveries and ￡0·60 per kilometre for deliveries of processed food. The fuel required for Celer Transport
business during the year ending 31 May 2006 cannot be provided under the current agreement entered into by
Quicklink Ltd as detailed in note (iii). Each Celer Transport vehicle is in use for 340 days per annum.
(xi) All Celer Transport employees will be paid on the same basis as Quicklink Ltd employees.
(xii) Sundry operating costs (excluding fuel and salaries) of the Celer Transport business will amount to ￡1,990,340.
Required:
(a) Prepare, in columnar format, the budgeted profit and loss accounts for the year ending 31 May 2006 of:
(i) Quicklink Ltd;
(ii) Celer Transport; and
(iii) The combined entity. (16 marks)
第3题
A.creditor
B.employee
C.supplier
D.owner
第4题
第5题
第6题
A.manipulated
B.manipulating
C.considering
D.managing
第9题
第10题
The new university graduate is confident of(win)________the post as the assistant to the managing director.
