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一道英文會計題
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.
討論財務申報/報告中的的問題（和債務liability有關）
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