一道英文會計(jì)題

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.

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