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USCPA冲刺练习:writing题型的高效解析法

2017-04-17 高顿网校


  对于BEC中的writing类题型,想要获得高分,就只能靠多看、多背。高顿网校USCPA小编整理了一些经典BEC的writing习题,供大家参考。
 
  Talon, Inc. is a privately held manufacturing company.Management of the company is considering taking the company public through the issuance of common stock. Terry Savage, the president of the company, has asked you to prepare a memorandum describing the advantages and disadvantages of going public.
 
  REMINDER:Your response will be graded for both technical content and writing skills.Technical content will be evaluated for information that is helpful to the intended reader and clearly relevant to the issue.Writing skills will be evaluated for development, organization, and the appropriate expression of ideas in professional correspondence.Use a standard business memo or letter format with a clear beginning, middle, and end.Do not convey information in the form of a table, bullet point list, or other abbreviated presentation.
 
  To:Mr. Terry Savage, President
 
  Talon, Inc.
 
  From:CPA Candidate
 
  解析:
 
  As you requested, this memorandum describes the advantages and disadvantages of taking your company, Talon, Inc., public.A primary advantage of going public is that Talon will have access to a much larger pool of equity capital.The company's stock will trade on an organized market.Therefore, the company can more easily issue additional stock.Because the stock of the company is publicly traded, it can be used for business acquisitions, and the company can offer stock-based compensation to Talon's employees.Finally, the owners of Talon are afforded the opportunity to readily sell all, or a portion, of their investment in the company.Therefore, the owners' investments become liquid.
 
  The primary disadvantage of going public is the cost.There are significant costs involved in the initial public offering of stock, and the continuing costs of compliance with SEC laws and regulations, including the Sarbanes-Oxley Act.Being a public company necessarily causes management to focus on maximizing stock price, which may not be in the best long-term interest of Talon.Finally, public companies must disclose significant amounts of information that becomes available to competitors, customers, and potential corporate raiders.
 
  Because of these significant costs and benefits, it is important that the board of directors of Talon carefully evaluate the decision about whether or not to go public.If you need any additional information, please contact me.
 
  Keywords: public, equity, capital, stock, trade, compensation, investment, cost, offering, price

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来源: 高顿网校 小编: Lynn.yu
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