2011注会考试《职业综合能力测试(二)》真题及答案（问题12）

 2011注会考试《职业综合能力测试(二)》真题及答案（问题12）

12.Suppose you are the management of Fuxing Securities(福星证券)，write a memorandum to the British independent to expound the motives of the acquisition of Ganglong Securities(港龙证券) so as to dispel the doubts up by him.

　　【答案】

　　Dear sir，

　　I am writing to you to demonstrate the motives of the acquisition of Ganglong Securities. And I have to say it is a beneficial acquisition for us.

　　First, due to the financial crisis, some securities companies are undervalued further, and even go bankruptcy. So it is an appropriate time to acquire overseas securities company with an advantageous consideration.

　　Second, by acquiring the Hong Kong company, we can develop the Hong Kong market and then the European and American market. There is no doubt that we will increase our market share and enhance our international competitiveness.

　　Third, we can gain the advanced and mature electronic trading system and make our transactions efficient and effective so as to provide more satisfying services with our customers.

　　Fourth, the brokerage business which fluctuates with the external environment is the main source of our profit, and with the fierce competition of the business, there is a downward trend in the commissions, which will probably result in the decrease in the profit. Under such circumstances we can expand the sources of profit by acquiring Fuxing Securities to combat the downward trend in the commissions.

　　Overall, I strongly recommend that our company should acquire Fuxing Securities because it is a real bargain from different points of view.

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