当前分类： ACCA考试
问题：(ii) Advise Benny of the amount of tax he could save by delaying the sale of the shares by ...
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问题：(ii) Calculate her income tax (IT) and national insurance (NIC) payable for the year of assessment 2006/07.(4 marks)...
问题：(b) (i) Explain the matters you should consider to determine whether capitalised development costs areappropriately recognised; and (5 marks)...
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：(d) The managing partner of HLP stated at a recent partners’ meeting that ‘every advisor should aim to ensure that95% of all hours he/she works are billed to clients. This will ensure that we remain both profitable andcompetitive’.Required:Discuss the sta...
问题：(b) Describe with suitable calculations how the goodwill arising on the acquisition of Briars will be dealt with inthe group financial statements and how the loan to Briars should be treated in the financial statements ofBriars for the year ended 31 May 2...
问题：(b) GHG has always used local labour to build and subsequently operate hotels. The directors of GHG are againconsidering employing a local workforce not only to build the hotel but also to operate it on a daily basis.Required:Explain TWO ways in which the...
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：Which of the following statements relating to internal and external auditors is correct?A. ...
问题：(d) Suggest a set of SIX performance measures which the directors of SSH could use in order to assess thequality of service provided to its clients. (3 marks)...
问题：You are the audit manager of Chestnut & Co and are reviewing the key issues identified ...
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：4 (a) ISA 701 Modifications to The Independent Auditor’s Report includes ‘suggested wordin ...
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) Discuss FOUR factors that distinguish service from manufacturing organisations and exp ...
问题：James died on 22 January 2015. He had made the following gifts during his lifetime:(1) On ...
问题：You are an audit manager at Rockwell & Co, a firm of Chartered Certified Accountants. ...
问题：(b) Describe the audit work to be performed in respect of the carrying amount of the following items in thebalance sheet of GVF as at 30 September 2005:(i) goat herd; (4 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：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...
