当前分类： ACCA考试
问题：(b) Advise Sergio on the appropriateness of investing in a domestic rental property in view of his personalcircumstances and recommend suitable alternative investments giving reasons for your advice. (4 marks)...
查看答案
问题：(c) Lamont owns a residential apartment above its head office. Until 31 December 2006 it was let for $3,000 amonth. Since 1 January 2007 it has been occupied rent-free by the senior sales executive. (6 marks)Required:For each of the above issues:(i) comme...
问题：(b) A sale of industrial equipment to Deakin Co in May 2005 resulted in a loss on disposal of $0·3 million that hasbeen separately disclosed on the face of the income statement. The equipment cost $1·2 million when it waspurchased in April 1996 and was be...
问题：James died on 22 January 2015. He had made the following gifts during his lifetime:(1) On ...
问题：The following information is available for a manufacturing company which produces multiple products:(i) The product mix ratio(ii) Contribution to sales ratio for each product(iii) General fixed costs(iv) Method of apportioning general fixed costsWhich of ...
问题：(b) Ambush loaned $200,000 to Bromwich on 1 December 2003. The effective and stated interest rate for thisloan was 8 per cent. Interest is payable by Bromwich at the end of each year and the loan is repayable on30 November 2007. At 30 November 2005, the d...
问题：(iii) Tyre has entered into two new long lease property agreements for two major retail outlets. Annual rentals are paidunder these agreements. Tyre has had to pay a premium to enter into these agreements because of the outlets’location. Tyre feels that t...
问题：C Co uses material B, which has a current market price of $0·80 per kg. In a linear program, where the objective is to maximise profit, the shadow price of material B is $2 per kg. The following statements have been made:(i) Contribution will be increased...
问题：You are the audit manager of Chestnut & Co and are reviewing the key issues identified ...
问题：(b) Describe to the Beth Group the possible advantages of producing a separate environmental report.(8 marks)...
问题：Under certain circumstances, profits made on transactions between members of a group need to be eliminated from the consolidated financial statements under IFRS.Which of the following statements about intra-group profits in consolidated financial statemen...
问题：In 2014 Mr Yuan inherited an estate of RMB2 million from his uncle who had died two months earlier.What is the correct treatment of the estate income for individual income tax purposes?A.The estate income is not taxableB.The estate income will be taxed as...
问题：(iii) Calculate the cash remaining in the company as a result of the salary and dividend p ...
问题：The town of Brighttown in Euraria has a mayor (elected every five years by the people in the town) who is responsible for, amongst other things, the transport policy of the town.A year ago, the mayor (acting as project sponsor) instigated a ‘traffic lite’...
问题：(c) The Shirtmaster division and Corporate Clothing division, though being part of the same group, operate largelyindependently of one another.Assess the costs and benefits of the two divisions continuing to operate independently of one another.(15 marks)...
问题：Section B – TWO questions ONLY to be attemptedPerkin manufactures electronic components for export worldwide, from factories in Ceeland, for use in smartphones and hand held gaming devices. These two markets are supplied with similar components by two div...
问题：(ii) Discuss TWO problems that may be faced in implementing quality control procedures in a small firm ofChartered Certified Accountants, and recommend how these problems may be overcome. (4 marks)...
问题：(ii) State when the inheritance tax (IHT) calculated in (i) would be payable and by whom. (2 marks)...
问题：You are an audit manager at Rockwell & Co, a firm of Chartered Certified Accountants. ...
问题：Which of the following statements relating to internal and external auditors is correct?A. ...
