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 F

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 F
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）

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 F
我想楼主是要这道题目的解答吧：
When the loyalty program is officially introduced to the customers, the cost for the rewarded (free) flight, after 5 eligible purchases of flights from CIA, should be estimated and accrued even when the first purchase is made.
That being said, the CIA should develop an estimation spreadsheet for each member and calculate the accrued liability based on the numbers of flights purchased by each customer, the cost of the awarded ticket and other factors which CIA deem proper.
The other factors may include the estimated possibilities for customers to be complete the reward at different stages, e.g. 20% for customers who only purchased one ticket, 50% for customers who have purchased 2 ~ 3 tickets and 100% for customers who have purchased more than 4 tickets.
However, before announcing the program, CIA should further polishing their programs by possibly renaming it to "Fly 5 - then fly 1 for free". And CIA may further elaborate on the price range of the free ticket rewarded based on the price of the ticket the customer have purchased.
解题的大意基本是这样：这个会员计划在正式送出免费机票之前,就需要开始预提一定比例的免费机票的费用作为负债,具体预提的金额应该根据赠票的金额、旅客的购票数,等等.
甚至可以根据旅客购票的数量对旅客完成该计划的进度做一预计,一般来说购票越多的旅客越有可能最终完成5次购票,从而享受赠票,所以只购票一次的旅客按照1/5的赠票价格的20%预提,购票2~3次的旅客则按照赠票价格2/5或3/5的50%预提,而购票4次的旅客则按赠票价格4/5预提,5次购票后则全额预提赠票费用.
基本就是这样一个思路,所以不发生任何成本费用,是不对的!同时我觉得CIA公司可能需要改进一下他们促销的口号,规定每五次飞行只可兑换一次赠票.
欢迎继续讨论～

Cando地方航空公司有限公司。
Cando国际航空公司有限公司(“CIA”)是为西部加拿大城市服务例如温哥华、卡尔加里和埃德蒙顿的一家私有的地方航空公司。 CIA在1999年建立了由哈丁家庭。 特里・哈丁先生是company’s首席执行官，负责对一般失察和公司的整体战略方向。 哈丁先生在退休上最近表达了兴趣和希望卖他的在CIA的兴趣在以后2-3年之内。 哈丁先生举行100...

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Cando地方航空公司有限公司。
Cando国际航空公司有限公司(“CIA”)是为西部加拿大城市服务例如温哥华、卡尔加里和埃德蒙顿的一家私有的地方航空公司。 CIA在1999年建立了由哈丁家庭。 特里・哈丁先生是company’s首席执行官，负责对一般失察和公司的整体战略方向。 哈丁先生在退休上最近表达了兴趣和希望卖他的在CIA的兴趣在以后2-3年之内。 哈丁先生举行100% CIA已发行股票。
The世界航空旅行产业近年来陷落了，并且许多地方航空公司破产或遭受了严厉财政困难。 CIA处理了对“weather storm”通过承担重大更改结构，包括成本降低和现在形成报酬合计的一个重要的部分对雇员的在CIA份额报偿计划的实施。 然而， CIA在过去几年遭受了损失，并且哈丁先生担心银行也许叫现有的银行贷款，如果CIA’s时运不改善。 哈丁先生认为更加进一步的成本降低将寄发错误消息到它的顾客，并且也降低职工道德。 为此，哈丁先生构想一个战略计划改进它的市场份额和维护现有的顾客忠诚。 CIA将介绍顾客忠诚节目叫的“Fly 5 –免费然后飞行! ” 它会它的种类第一个忠诚节目地方航空公司的。 顾客会积累点，当他们购买与，平均，让他们能为自由飞行的CIA时的一张票，在他们有购买五充分价格票之后。 哈丁先生看这个节目作为“win-win” CIA和它的顾客–顾客的得到自由飞行，并且CIA改进它的市场份额和收支没有招致任何重大费用或记录任何责任。 “This应该保留银行happy”，增加哈丁先生。
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Cando国际航空公司有限公司(“CIA”)是为西部加拿大城市服务例如温哥华、卡尔加里和埃德蒙顿的一家私有的地方航空公司。 CIA在1999年建立了由哈丁家庭。 特里・哈丁先生是company’s首席执行官，负责对一般失察和公司的整体战略方向。 哈丁先生在退休上最近表达了兴趣和希望卖他的在CIA的兴趣在以后2-3年之内。 哈丁先生举行100% CIA已发行股票。
The世界...

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Cando国际航空公司有限公司(“CIA”)是为西部加拿大城市服务例如温哥华、卡尔加里和埃德蒙顿的一家私有的地方航空公司。 CIA在1999年建立了由哈丁家庭。 特里・哈丁先生是company’s首席执行官，负责对一般失察和公司的整体战略方向。 哈丁先生在退休上最近表达了兴趣和希望卖他的在CIA的兴趣在以后2-3年之内。 哈丁先生举行100% CIA已发行股票。
The世界航空旅行产业近年来陷落了，并且许多地方航空公司破产或遭受了严厉财政困难。 CIA处理了对“weather storm”通过承担重大更改结构，包括成本降低和现在形成报酬合计的一个重要的部分对雇员的在CIA份额报偿计划的实施。 然而， CIA在过去几年遭受了损失，并且哈丁先生担心银行也许叫现有的银行贷款，如果CIA’s时运不改善。 哈丁先生认为更加进一步的成本降低将寄发错误消息到它的顾客，并且也降低职工道德。 为此，哈丁先生构想一个战略计划改进它的市场份额和维护现有的顾客忠诚。 CIA将介绍顾客忠诚节目叫的“Fly 5 –免费然后飞行! ” 它会它的种类第一个忠诚节目地方航空公司的。 顾客会积累点，当他们购买与，平均，让他们能为自由飞行的CIA时的一张票，在他们有购买五充分价格票之后。 哈丁先生看这个节目作为“win-win” CIA和它的顾客–顾客的得到自由飞行，并且CIA改进它的市场份额和收支没有招致任何重大费用或记录任何责任。 “This应该保留银行happy”，增加哈丁先生。
关于财务报表问题的Comment。

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