(b) Calculate the corporation tax (CT) liabilities for Alantech Ltd, Boron Ltd and Bubble Ltd for the year ending31 December 2004 on the assumption that loss reliefs are taken as early as possible. (9 marks)
题目
(b) Calculate the corporation tax (CT) liabilities for Alantech Ltd, Boron Ltd and Bubble Ltd for the year ending
31 December 2004 on the assumption that loss reliefs are taken as early as possible. (9 marks)
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参考答案和解析
正确答案：
(b) Schedule D Case I calculation
The three companies form. a group for both group relief and capital gains purposes as all shareholdings pass the 75%
ownership test. The calculation of the corporation tax liabilities is as follows:
更多“(b) Calculate the corporation tax (CT) liabilities for Alantech Ltd, Boron Ltd and Bubble ”相关问题
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第1题：
The sales representative from Correct Copies, Ltd. returned Mr. Yoshida's call while he was ___.A. through
B. along
C. out
D. aside答案：C解析： -
第2题：
以下是某公司报检时提供的L/C中的部分内容，请根据其内容对各题作出判断。
PORM OF DOCUMENIALRY CREDIT：IRREVOCABLE
DOCUMENTARY CREDIT NUMBER：
20081110
DATE OF ISSUE：
20080910
DATE AND PLACE OF EXPIRY：
20081109 CHINA
APPLICANT：
HONG KONG AAA CO.，LTD.
NO. 1 BBB ROAD,HONG KONG
BENEFICIARY：
QINGDAO CCC CO.，LTD.
NO. 3 DDD ROAD, QINGDAO, CHINA
CURRENCY CODE,AMOUNT：
CURRENCY； USD (US DOLLOR)
AMOUNT： $ 10,000
AVAILABLE WITH........BY........
ANYBANK IN CHINA ON SIGHT BASIS BY NEGOTIATION
PARTIAL SHIPMENTS：
ALLOWED
TRANSSHIPMENT：
PROHIBITED
PORT OF LOADING：
ANY MAIN PORT OF CHINA
PORT OF DISCHARE：
ANY MAIN PORT OF JAPAN
LATEST DA1Y OF SHIPMENT：
20081026
DESCRIPTION OF GOODS AND/OR SERVICES：
WOODEN BEDS 100 PCS AT USD 100.00 PER PC
DOCUMENTS REQUIRED：
1. SIGNED COMMERCIAL INVOICE IN 1 ORIGINAL AND 2 COPIES.
2. PACKING LIST IN ONE ORIGINAL SHOWING WIGHT AND MEASUREMENT PERPACKAGE.
3. (2/3)SET OF ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING,MADE OUT TOORDER OF HONO KONG AAA CO. ,LTD. , MARKED" FREIGHT COLLECT".
4. INSPECTION CERTIFICATE ISSUED AND SIGNED BY HEAD OF QINGDAO REPRESENTATIVE OFFICE OF HONG KONG AAA CO.，LTD.
5. PHYTOSANITY CERTIFICATE ISSUED BY CIQ (THE CONSIGNOR MUST BE HONG KONGAAA CO.， LTD.).
ADDITIONAL CONDITIONS：
+ INSURANCE TO BE COVERED BY ULTIMATE BUYER.
+ BILLS OF LADING MUST NOT SHOW THIS L/C NO.
报检单中的货物总值应填写“10000美元"。 （ ）答案：对解析： -
第3题：
以下是某公司报检时提供的L/C中的部分内容，请根据其内容对各题作出判断。
PORM OF DOCUMENIALRY CREDIT：IRREVOCABLE
DOCUMENTARY CREDIT NUMBER：
20081110
DATE OF ISSUE：
20080910
DATE AND PLACE OF EXPIRY：
20081109 CHINA
APPLICANT：
HONG KONG AAA CO.，LTD.
NO. 1 BBB ROAD,HONG KONG
BENEFICIARY：
QINGDAO CCC CO.，LTD.
NO. 3 DDD ROAD, QINGDAO, CHINA
CURRENCY CODE,AMOUNT：
CURRENCY； USD (US DOLLOR)
AMOUNT： $ 10,000
AVAILABLE WITH........BY........
ANYBANK IN CHINA ON SIGHT BASIS BY NEGOTIATION
PARTIAL SHIPMENTS：
ALLOWED
TRANSSHIPMENT：
PROHIBITED
PORT OF LOADING：
ANY MAIN PORT OF CHINA
PORT OF DISCHARE：
ANY MAIN PORT OF JAPAN
LATEST DA1Y OF SHIPMENT：
20081026
DESCRIPTION OF GOODS AND/OR SERVICES：
WOODEN BEDS 100 PCS AT USD 100.00 PER PC
DOCUMENTS REQUIRED：
1. SIGNED COMMERCIAL INVOICE IN 1 ORIGINAL AND 2 COPIES.
2. PACKING LIST IN ONE ORIGINAL SHOWING WIGHT AND MEASUREMENT PERPACKAGE.
3. (2/3)SET OF ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING,MADE OUT TOORDER OF HONO KONG AAA CO. ,LTD. , MARKED" FREIGHT COLLECT".
4. INSPECTION CERTIFICATE ISSUED AND SIGNED BY HEAD OF QINGDAO REPRESENTATIVE OFFICE OF HONG KONG AAA CO.，LTD.
5. PHYTOSANITY CERTIFICATE ISSUED BY CIQ (THE CONSIGNOR MUST BE HONG KONGAAA CO.， LTD.).
ADDITIONAL CONDITIONS：
+ INSURANCE TO BE COVERED BY ULTIMATE BUYER.
+ BILLS OF LADING MUST NOT SHOW THIS L/C NO.
报检单中的发货人(外文)应填写“HONG KONG AAA CO.，LTD" 。（）答案：错解析： -
第4题：
以下是某公司报检时提供的L/C中的部分内容，请根据其内容对各题作出判断。
PORM OF DOCUMENIALRY CREDIT：IRREVOCABLE
DOCUMENTARY CREDIT NUMBER：
20081110
DATE OF ISSUE：
20080910
DATE AND PLACE OF EXPIRY：
20081109 CHINA
APPLICANT：
HONG KONG AAA CO.，LTD.
NO. 1 BBB ROAD,HONG KONG
BENEFICIARY：
QINGDAO CCC CO.，LTD.
NO. 3 DDD ROAD, QINGDAO, CHINA
CURRENCY CODE,AMOUNT：
CURRENCY； USD (US DOLLOR)
AMOUNT： $ 10,000
AVAILABLE WITH........BY........
ANYBANK IN CHINA ON SIGHT BASIS BY NEGOTIATION
PARTIAL SHIPMENTS：
ALLOWED
TRANSSHIPMENT：
PROHIBITED
PORT OF LOADING：
ANY MAIN PORT OF CHINA
PORT OF DISCHARE：
ANY MAIN PORT OF JAPAN
LATEST DA1Y OF SHIPMENT：
20081026
DESCRIPTION OF GOODS AND/OR SERVICES：
WOODEN BEDS 100 PCS AT USD 100.00 PER PC
DOCUMENTS REQUIRED：
1. SIGNED COMMERCIAL INVOICE IN 1 ORIGINAL AND 2 COPIES.
2. PACKING LIST IN ONE ORIGINAL SHOWING WIGHT AND MEASUREMENT PERPACKAGE.
3. (2/3)SET OF ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING,MADE OUT TOORDER OF HONO KONG AAA CO. ,LTD. , MARKED" FREIGHT COLLECT".
4. INSPECTION CERTIFICATE ISSUED AND SIGNED BY HEAD OF QINGDAO REPRESENTATIVE OFFICE OF HONG KONG AAA CO.，LTD.
5. PHYTOSANITY CERTIFICATE ISSUED BY CIQ (THE CONSIGNOR MUST BE HONG KONGAAA CO.， LTD.).
ADDITIONAL CONDITIONS：
+ INSURANCE TO BE COVERED BY ULTIMATE BUYER.
+ BILLS OF LADING MUST NOT SHOW THIS L/C NO.
该L/C中未体现货物的H. S编码。 （ ）答案：对解析： -
第5题：
以下是某公司报检时提供的L/C中的部分内容，请根据其内容对各题作出判断。
PORM OF DOCUMENIALRY CREDIT：IRREVOCABLE
DOCUMENTARY CREDIT NUMBER：
20081110
DATE OF ISSUE：
20080910
DATE AND PLACE OF EXPIRY：
20081109 CHINA
APPLICANT：
HONG KONG AAA CO.，LTD.
NO. 1 BBB ROAD,HONG KONG
BENEFICIARY：
QINGDAO CCC CO.，LTD.
NO. 3 DDD ROAD, QINGDAO, CHINA
CURRENCY CODE,AMOUNT：
CURRENCY； USD (US DOLLOR)
AMOUNT： $ 10,000
AVAILABLE WITH........BY........
ANYBANK IN CHINA ON SIGHT BASIS BY NEGOTIATION
PARTIAL SHIPMENTS：
ALLOWED
TRANSSHIPMENT：
PROHIBITED
PORT OF LOADING：
ANY MAIN PORT OF CHINA
PORT OF DISCHARE：
ANY MAIN PORT OF JAPAN
LATEST DA1Y OF SHIPMENT：
20081026
DESCRIPTION OF GOODS AND/OR SERVICES：
WOODEN BEDS 100 PCS AT USD 100.00 PER PC
DOCUMENTS REQUIRED：
1. SIGNED COMMERCIAL INVOICE IN 1 ORIGINAL AND 2 COPIES.
2. PACKING LIST IN ONE ORIGINAL SHOWING WIGHT AND MEASUREMENT PERPACKAGE.
3. (2/3)SET OF ORIGINAL CLEAN ON BOARD OCEAN BILLS OF LADING,MADE OUT TOORDER OF HONO KONG AAA CO. ,LTD. , MARKED" FREIGHT COLLECT".
4. INSPECTION CERTIFICATE ISSUED AND SIGNED BY HEAD OF QINGDAO REPRESENTATIVE OFFICE OF HONG KONG AAA CO.，LTD.
5. PHYTOSANITY CERTIFICATE ISSUED BY CIQ (THE CONSIGNOR MUST BE HONG KONGAAA CO.， LTD.).
ADDITIONAL CONDITIONS：
+ INSURANCE TO BE COVERED BY ULTIMATE BUYER.
+ BILLS OF LADING MUST NOT SHOW THIS L/C NO.
报检单中的到达口岸应填写“香港”。 （ ）答案：错解析： -
第6题：
Where was Ms. Jackie Johnson last employed?
A. At Morin Film Works
B. At Santos，Ltd.
C. At Breaking Entertainment
D. At Grimm Brothers答案：C解析：文中提到“Breaking Entertainment 的创意总监（a Creative Director of Breaking Entertainment)” Ms. Jackie Johnson会接任Santos公司的CEO，因此可以推测她最后的工作地方是Breaking Entertainment。 由文中还可以得知 Ms. Jackie Johnson 的就职单位顺序是 Grimm Brothers—Breaking Entertainment—Santos, Ltd. 。