一道英文会计题
Cando
Regional
Airlines
Ltd.
Cando
International
Airlines
Ltd.
(“CIA”)
is
a
privately
owned
regional
airline
which
services
western
Canadian
cities
such
as
Vancouver,
Calgary
and
Edmonton.
CIA
was
founded
in
1999
by
the
Harding
Family.
Mr.
Terry
Harding
is
the
company’s
Chief
Executive
Officer,
responsible
for
general
oversight
and
overall
strategic
direction
of
the
company.
Mr.
Harding
has
recently
expressed
an
interest
in
retiring,
and
would
like
to
sell
his
interest
in
CIA
within
the
next
2-3
years.
Mr.
Harding
holds
100%
of
the
outstanding
shares
of
CIA.
The
world
air
travel
industry
has
slumped
in
recent
years
and
many
regional
airlines
have
gone
bankrupt
or
have
suffered
severe
financial
hardship.
CIA
has
managed
to
“weather
the
storm”
by
undertaking
significant
restructuring,
including
costs
reductions
and
the
implementation
of
a
share
compensation
plan
which
now
forms
a
significant
portion
of
total
compensation
for
employees
at
CIA.
However,
CIA
has
sustained
losses
in
the
past
few
years
and
Mr.
Harding
fears
that
the
bank
may
call
the
existing
bank
loan
if
CIA’s
fortunes
do
not
improve.
Mr.
Harding
thinks
that
further
cost
reductions
would
send
the
wrong
message
to
its
customers
and
would
also
lower
employee
morale.
To
that
end,
Mr.
Harding
has
devised
a
strategic
plan
to
improve
its
market
share
and
maintain
existing
customer
loyalty.
CIA
will
introduce
a
customer
loyalty
program
called
“Fly
5
and
then
Fly
for
Free!”
It
would
the
first
loyalty
program
of
its
kind
for
a
regional
airline.
Customers
would
accumulate
points
when
they
purchase
a
ticket
with
CIA
that
would,
on
average,
entitle
them
to
fly
for
free
after
they
have
purchase
five
full
priced
tickets.
Mr.
Harding
sees
this
program
as
a
“win-win”
for
CIA
and
its
customers
customers
get
free
flights,
and
CIA
improves
its
market
share
and
revenue
without
incurring
any
significant
costs
or
recording
any
liabilities.
“This
should
keep
the
bank
happy”,
adds
Mr.
Harding.
Comment
on
the
financial
reporting
issue.
讨论财务申报/报告中的'的问题(和债务liability有关)
-
经典职场的语录(精选15篇)
在平平淡淡的日常中,大家都知道一些经典的语录吧,语录具有语言简洁朴素、生动形象、明白易懂的特点。那么都有哪些类型的语录呢?下面是小编精心整理的经典职场的语录,希望对大家有所帮助。经典职场的语录11、志在峰巅的攀登者,不会陶醉在沿途的某个脚印之中。2、征...
-
职场个性话语
在现实生活或工作学习中,越来越多人热衷于在朋友圈发布话语,话语是人们说出来或写出来的语言。什么样的话语才具有感染力呢?以下是小编帮大家整理的职场个性话语,欢迎大家分享。职场个性话语11、职责,我们为我们的行为行动和结果负责。2、有些职场的敌人,是源于以往...
-
职场礼仪培训心得体会汇编14篇
我们心里有一些收获后,不如来好好地做个总结,写一篇心得体会,它可以帮助我们了解自己的这段时间的学习、工作生活状态。怎样写好心得体会呢?下面是小编帮大家整理的职场礼仪培训心得体会,欢迎阅读,希望大家能够喜欢。职场礼仪培训心得体会1所谓礼仪是人际交往中以一...
-
关于职场说说语录大全(通用80句)
进入职场,要学会信任你的同事。斯福曾经说过一句话:对一个领导来说,回头看看,发现没有人随着,才是最可怕的。不信任别人,别人也不会跟你走。下文是小编特意为各位读者收集的职场说说语录,欢迎阅读,希望大家能够喜欢。1、你遇见了什么人,什么时候找到一份工作,在哪里做了...