当前分类: ACCA考试
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...
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问题:You are the audit manager of Chestnut & Co and are reviewing the key issues identified ...
问题:(c) Calculate and explain the amount of income tax relief that Gerard will obtain in respe ...
问题:(c) Define ‘retirement by rotation’ and explain its importance in the context of Rosh and ...
问题:(b) What are the advantages and disadvantages of using a balanced scorecard to better assess the overallperformance of Lawson Engineering? (8 marks)...
问题:(ii) Recommend further audit procedures that should be carried out. (4 marks) ...
问题:(ii) Explain the organisational factors that determine the need for internal audit in public listed companies.(5 marks)...
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:Is the following statement true or false?A significant change in the ownership of an existing audit client is a factor which makes it appropriate for the auditor to review the terms of engagement.A.TrueB.False...
问题:Which of the following statements relating to internal and external auditors is correct?A. ...
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:James died on 22 January 2015. He had made the following gifts during his lifetime:(1) On ...
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:2 John Dixon is the recently appointed Chief of Police for a major city in the UK. He has inherited a major problem inthat its residents are very concerned with various forms of antisocial behaviour and minor crimes carried out by asmall number of people,...
问题:You are an audit manager at Rockwell & Co, a firm of Chartered Certified Accountants. ...
问题:(ii) the panel interview with more than one interviewer. (5 marks)...
问题:(ii) Calculate the chargeable gain arising as a consequence of Jan accepting Jumper’s offer. (4 marks)...
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: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...