对建设工程总目标进行适当分解时，应遵循的原则有（）

(b) Identify and explain THREE approaches that the directors of Moffat Ltd might apply in assessing the

QUALITATIVE benefits of the proposed investment in a new IT system. (6 marks)

(b) Identify and discuss the appropriateness of the cost drivers of any TWO expense values in EACH of levels (i)

to (iii) above and ONE value that relates to level (iv).

In addition, suggest a likely cause of the cost driver for any ONE value in EACH of levels (i) to (iii), and

comment on possible benefits from the identification of the cause of each cost driver. (10 marks)

A、Going concern

B、Faithful representation

C、Accruals

D、Relevance

(d) Discuss the main benefits that might accrue from the successful implementation of a Total Quality

Management programme by the management of the combined entity. (5 marks)

Macao also benefits from the principles of “one country, two systems”. ()

An iron bar is to be electroplated with zinc.

·Identify what will act as the two electrodes for the cell

·Identify each electrode as either the anode or cathode

·Write the half- reactions occurring at each electrode

·Identify a solution that would make a suitable electrolyte for this cell

·Identify which electrode will be attached to the negative post of the battery and which will be attached to the positive post, and explain.

A、Identification

B、Identifying

C、It is identifying

D、To identify

(b) Identify the most appropriate approved share option scheme for Happy Home Ltd. Outline the scheme

requirements and the tax benefits of using it compared to the current unapproved scheme. (6 marks)